to try and answer your question I will have to make a few assumptions. The Intel Embedded/Application Software Development Tool Suite itself does not contain any OS specific drivers. Thus you are probably either referring to the MeeGo* SDK or to the Digital TV Linux DK. The kernel versions you reference make me think that your are talking about the later. MeeGo1.1 is currently at 2.6.35.
The current PR releases of the CEFDK Linux distributions targeting the Intel Atom Processor CE4xxx series are built and validated as 2.6.23 and 2.6.28 versions. The source tree should be identical. Case by case the makefile provided may however differ. IF there is only one makefile it builds as is for both kernel versions.
In theory it would most likely work for other 2.6.xx kenrels as well, butONLY 2.6.23 and 2.6.28 have been validated.