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) June 1, 2006

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of June 1, 2006  providing  for, inter alia, the issuance of
Mortgage Asset-Backed Pass-Through Certificates, Series 2006-QO6)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

        DELAWARE                 333-131213-09               51-0368240
------------------------------------------------------------------------
(STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
    OF INCORPORATION)            FILE NUMBER)            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)



                         Exhibit Index located on Page 2

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. Other Events.

On June 29, 2006,  Residential Accredit Loans, Inc. caused the issuance and sale
of  the  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series  2006-QO6,
pursuant  to a Series  Supplement,  dated as of June 1, 2006,  and the  Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of March 1,  2006,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment  and  Assumption  Agreement,  dated  as of  June  29,  2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.



Item 9. Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                             Sequentially
Exhibit                                                        Numbered
Number                                                       Exhibit Page

10.1 Series  Supplement,  dated as of June 1, 2006,  and the  Standard  Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

10.2  Assignment and Assumption  Agreement,  dated as of June 29, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.


99.1    Mortgage Loan Schedule

<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.


                                     By:        /s/Heather Anderson
                                        ----------------------------------------
                                        Name:   Heather Anderson
                                        Title:  Vice President


Dated:  June 29, 2006


<PAGE>


EXHIBIT 10.1

Series  Supplement,  dated as of June 1, 2006, and the Standard Terms of Pooling
and Servicing  Agreement,  dated as of March 1, 2006, among Residential Accredit
Loans, Inc., as company,  Residential Funding  Corporation,  as master servicer,
and Deutsche Bank Trust Company Americas, as trustee.

EXHIBIT 10.2

Assignment  and  Assumption  Agreement,  dated  as of  June  29,  2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

EXHIBIT 99.1

Mortgage Loan Schedule
[{"type": "8-K", "sequence": "1", "filename": "qo68kss.txt", "secsgml_size_bytes": 4909}]
{"company-data": {"conformed-name": "RALI Series 2006-QO6 Trust", "cik": "0001365249", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-131213-09", "film-number": "06962238"}, "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"}}
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) June 1, 2006

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of June 1, 2006  providing  for, inter alia, the issuance of
Mortgage Asset-Backed Pass-Through Certificates, Series 2006-QO6)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

        DELAWARE                 333-131213-09               51-0368240
------------------------------------------------------------------------
(STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
    OF INCORPORATION)            FILE NUMBER)            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)

                         Exhibit Index located on Page 2

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. Other Events.

On June 29, 2006,  Residential Accredit Loans, Inc. caused the issuance and sale
of  the  Mortgage  Asset-Backed  Pass-Through  Certificates,   Series  2006-QO6,
pursuant  to a Series  Supplement,  dated as of June 1, 2006,  and the  Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of March 1,  2006,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment  and  Assumption  Agreement,  dated  as of  June  29,  2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

Item 9. Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                             Sequentially
Exhibit                                                        Numbered
Number                                                       Exhibit Page

10.1 Series  Supplement,  dated as of June 1, 2006,  and the  Standard  Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

10.2  Assignment and Assumption  Agreement,  dated as of June 29, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

99.1    Mortgage Loan Schedule
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.

                                     By:        /s/Heather Anderson
                                        ----------------------------------------
                                        Name:   Heather Anderson
                                        Title:  Vice President

Dated:  June 29, 2006
EXHIBIT 10.1

Series  Supplement,  dated as of June 1, 2006, and the Standard Terms of Pooling
and Servicing  Agreement,  dated as of March 1, 2006, among Residential Accredit
Loans, Inc., as company,  Residential Funding  Corporation,  as master servicer,
and Deutsche Bank Trust Company Americas, as trustee.

EXHIBIT 10.2

Assignment  and  Assumption  Agreement,  dated  as of  June  29,  2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

EXHIBIT 99.1

Mortgage Loan Schedule