UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(D) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 29, 2006

                        COMMISSION FILE NUMBER OF ISSUING
                                     ENTITY:
                                  333-131213-21

                           RALI SERIES 2006-QS13 TRUST
            ________________________________________________________
                         (EXACT NAME OF ISSUING ENTITY)

                      COMMISSION FILE NUMBER OF DEPOSITOR:
                                   333-131213

                        RESIDENTIAL ACCREDIT LOANS, INC.
            ________________________________________________________
              (EXACT NAME OF DEPOSITOR AS SPECIFIED IN ITS CHARTER)

                         RESIDENTIAL FUNDING CORPORATION
            ________________________________________________________
               (EXACT NAME OF SPONSOR AS SPECIFIED IN ITS CHARTER)

                    DELAWARE                                 None
         (STATE OR OTHER JURISDICTION                   (I.R.S. EMPLOYER
              OF INCORPORATION)                        IDENTIFICATION NO.)

     8400 Normandale Lake Blvd., Suite 250,
                 Minneapolis, MN                            55437
    (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)              (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

        -----------------------------------------------------------------

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)





Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions .

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act (17
CFR 240.14a-12(b))

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))



<PAGE>




Item 8.01.  Other Events.

        On  September  28,  2006,   Residential   Accredit   Loans,   Inc.  (the
"Registrant"),  as depositor for the RALI Series  2006-QS13 Trust (the "Trust"),
expects  to  issue  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series
2006-QS13,  including the following  classes offered  pursuant to a Registration
Statement on Form S-3 (File No.  333-131213)  filed by the  Registrant  with the
Securities and Exchange Commission: Class I-A-1, Class I-A-2, Class I-A-3, Class
I-A-4,  Class I-A-5,  Class I-A-6,  Class I-A-7, Class I-A-8, Class I-A-9, Class
I-A-10,  Class I-A-11,  Class II-A-1,  Class I-A-P,  Class I-A-V,  Class II-A-P,
Class II-A-V,  Class R-I,  Class R-II,  Class R-III,  Class I-M-1,  Class I-M-2,
Class I-M-3, Class II-M-1, Class II-M-2 and Class II-M-3 (the "Certificates").

        Copies of the  opinions  of  Orrick,  Herrington  &  Sutcliffe  LLP with
respect to legality of the  Certificates and with respect to certain federal tax
matters, together with related consents of Orrick, Herrington & Sutcliffe LLP to
the  incorporation by reference of such opinions as exhibits to the Registration
Statement, are filed as Exhibits to this Report.


Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits: The following are filed as Exhibits to this Report:


Exhibit
Number

5.1 Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

8.1 Opinion of Orrick,  Herrington  & Sutcliffe  LLP with respect to certain tax
matters.

23.1 Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as
Exhibit 5.1).

23.2 Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as
Exhibit 8.1).



<PAGE>


                                   SIGNATURES

               Pursuant to the  requirements  of the Securities  Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                     RESIDENTIAL ACCREDIT LOANS, INC.,

                                     AS DEPOSITOR FOR THE TRUST


                                     By:    /s/ Christopher Martinez
                                        Name:   Christopher Martinez
                                        Title:  Vice President


Dated:  September 29, 2006


<PAGE>


EXHIBIT 5.1

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

EXHIBIT 8.1

Opinion  of Orrick,  Herrington  &  Sutcliffe  LLP with  respect to certain  tax
matters.

EXHIBIT 23.1

Consent of Orrick,  Herrington & Sutcliffe  LLP  (included  in opinion  filed as
Exhibit 5.1).

EXHIBIT 23.2

Consent of Orrick,  Herrington & Sutcliffe  LLP  (included  in opinion  filed as
Exhibit 8.1).
[{"type": "8-K", "sequence": "1", "filename": "qs138kopin.txt", "secsgml_size_bytes": 5346}]
{"company-data": {"conformed-name": "RALI Series 2006-QS13 Trust", "cik": "0001372798", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-131213-21", "film-number": "061116370"}, "business-address": {"street1": "8400 NORMADALE LAKE BLVD", "street2": "STE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437", "phone": "952-857-7000"}, "mail-address": {"street1": "8400 NORMANDALE LAKE BLVD", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437"}}
UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(D) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 29, 2006

                        COMMISSION FILE NUMBER OF ISSUING
                                     ENTITY:
                                  333-131213-21

                           RALI SERIES 2006-QS13 TRUST
            ________________________________________________________
                         (EXACT NAME OF ISSUING ENTITY)

                      COMMISSION FILE NUMBER OF DEPOSITOR:
                                   333-131213

                        RESIDENTIAL ACCREDIT LOANS, INC.
            ________________________________________________________
              (EXACT NAME OF DEPOSITOR AS SPECIFIED IN ITS CHARTER)

                         RESIDENTIAL FUNDING CORPORATION
            ________________________________________________________
               (EXACT NAME OF SPONSOR AS SPECIFIED IN ITS CHARTER)

                    DELAWARE                                 None
         (STATE OR OTHER JURISDICTION                   (I.R.S. EMPLOYER
              OF INCORPORATION)                        IDENTIFICATION NO.)

     8400 Normandale Lake Blvd., Suite 250,
                 Minneapolis, MN                            55437
    (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)              (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

        -----------------------------------------------------------------

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions .

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act (17
CFR 240.14a-12(b))

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
Item 8.01.  Other Events.

        On  September  28,  2006,   Residential   Accredit   Loans,   Inc.  (the
"Registrant"),  as depositor for the RALI Series  2006-QS13 Trust (the "Trust"),
expects  to  issue  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series
2006-QS13,  including the following  classes offered  pursuant to a Registration
Statement on Form S-3 (File No.  333-131213)  filed by the  Registrant  with the
Securities and Exchange Commission: Class I-A-1, Class I-A-2, Class I-A-3, Class
I-A-4,  Class I-A-5,  Class I-A-6,  Class I-A-7, Class I-A-8, Class I-A-9, Class
I-A-10,  Class I-A-11,  Class II-A-1,  Class I-A-P,  Class I-A-V,  Class II-A-P,
Class II-A-V,  Class R-I,  Class R-II,  Class R-III,  Class I-M-1,  Class I-M-2,
Class I-M-3, Class II-M-1, Class II-M-2 and Class II-M-3 (the "Certificates").

        Copies of the  opinions  of  Orrick,  Herrington  &  Sutcliffe  LLP with
respect to legality of the  Certificates and with respect to certain federal tax
matters, together with related consents of Orrick, Herrington & Sutcliffe LLP to
the  incorporation by reference of such opinions as exhibits to the Registration
Statement, are filed as Exhibits to this Report.

Item 9.01.  Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits: The following are filed as Exhibits to this Report:

Exhibit
Number

5.1 Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

8.1 Opinion of Orrick,  Herrington  & Sutcliffe  LLP with respect to certain tax
matters.

23.1 Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as
Exhibit 5.1).

23.2 Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as
Exhibit 8.1).
SIGNATURES

               Pursuant to the  requirements  of the Securities  Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                     RESIDENTIAL ACCREDIT LOANS, INC.,

                                     AS DEPOSITOR FOR THE TRUST

                                     By:    /s/ Christopher Martinez
                                        Name:   Christopher Martinez
                                        Title:  Vice President

Dated:  September 29, 2006
EXHIBIT 5.1

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.

EXHIBIT 8.1

Opinion  of Orrick,  Herrington  &  Sutcliffe  LLP with  respect to certain  tax
matters.

EXHIBIT 23.1

Consent of Orrick,  Herrington & Sutcliffe  LLP  (included  in opinion  filed as
Exhibit 5.1).

EXHIBIT 23.2

Consent of Orrick,  Herrington & Sutcliffe  LLP  (included  in opinion  filed as
Exhibit 8.1).