CERTIFICATION OF SERVICER PURSUANT TO ITEM 1123 OF REGULATION AB

EXHIBIT 35.1

CERTIFICATION OF SERVICER PURSUANT TO ITEM 1123 OF REGULATION AB

March 30, 2007

CIT Funding Company, LLC
0 XXX Xxxxx
Xxxxxxxxxx, XX 00000

Deutsche Bank Trust Company Americas
00 Xxxx Xxxxxx
Xxx Xxxx, Xxx Xxxx 00000

Attention:  Corporate Trust & Agency Services
   – Structured Finance Services

Re: Pooling and Servicing Agreement dated as of October 1, 2006
among CIT Equipment Collateral 2006-VT2, as Trust, CIT
Funding Company, LLC, as Depositor, and CIT Financial USA,
Inc., in its individual capacity and as Servicer (the “Agreement”).

          I, Xxxx X. Xxxxxxx, Senior Vice President – Corporate Treasury of CIT Financial USA, Inc. (the “Servicer”), hereby certify that:

          A review of the activities of the Servicer during the period from November 22, 2006 through December 31, 2006 (the “Reporting Period”) and of the performance of the Servicer under the Agreement has been made under my supervision; and

          To the best of my knowledge, based on such review, the Servicer has fulfilled its obligations under the Agreement in all material respects throughout the Reporting Period.

	CIT Financial USA, Inc., as Servicer
	By:	/s/ Xxxx X. Xxxxxxx
		Name: Xxxx X. Xxxxxxx
		Title:   Senior Vice President – Corporate Treasury