HEIN & ASSOCIATES LLP
Certified Public Accountants and Advisors

         REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Clayton Fixed Income Services
Denver, Colorado

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Serving Criteria Report
("Management's Report"), that Clayton Fixed Income Services ("CFIS") complied
with the following list of specified requirements pursuant to agreements with
certain Trusts identified below. The transactions covered by this report
include mortgage-backed securities transactions (each, a "Trust") for which
CFIS acted as credit risk manager (the "Platform"), including: FFMLT
2006-FFB; SAIL 2006-2; SAIL 2006-4; SAIL 2006-BNC1; SAIL 2006-BNC2; SASCO
2006-AM1; SASCO 2006-BC1; SASCO 2006-BC6; SASCO 2006-S1; SASCO 2006-S2; SASCO
2006-S3; SASCO 2006-S4; BNC 2006-2; AND FFMLT 2006-FFA.

Clayton shall have prepared and made available on or about the 15th calendar
day of each month the following reports (the "Reports"):
(i)   The Watchlist Report including a listing of mortgage loans in any
      delinquency status, including current and paid off loans, and any
      additional comments by Clayton.
(ii)  The Loss Severity Report providing a compilation and summary of all
      losses, indicating the loan loss severity for each mortgage pool.
(iii) The Mortgage Insurance Claims Report providing a summary of claims
      submitted to the PMI Insurer by the servicers, claim payment and denial
      information, and penalties accessed.
(iv)  The Prepayment Premiums Report indicating prepayment premiums accessed
      or waived by each servicer.
(v)   The Analytics Report including statistical and/or graphical portrayals of:
      (A)   The delinquency trend
      (B)   Prepayment analysis, and
      (C)   The standard default assumptions

We have not examined any of the underlying information contained within the
Reports, and as such, express no opinion related to the underlying
information contained within the Reports.

Management is responsible for Clayton Fixed Income Services' compliance with
those requirements. Our responsibility is to express an opinion on
management's assertion about Clayton Fixed Income Services' compliance based
on our examination.

717 17th Street, 16th Floor
Denver, Colorado 80202-3323
Phone: 303-298-9600
Fax: 303-298-8118
www.heincpa.com



Clayton Fixed Income Services

Our examination was conducted in accordance with the attestation standards of
the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about Clayton
Fixed Income Services' compliance with those requirements and performing
such other procedures as we considered necessary in the circumstances. We
believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on Clayton Fixed
Income Services' compliance with specified requirements.

In our opinion, except for items observed in the Management Report,
management's assertion that Clayton Fixed Income Services complied with
the aforementioned requirements during the period from January 1, 2006 to
December 31, 2006 is fairly stated, in all material respects.

We have not examined any of the other assertions included in management's
report and, accordingly, express no opinion on assertions not specifically
identified above.

       /s/ HEIN & Associate LLP

HEIN & ASSOCIATES LLP
Denver, Colorado March 15, 2007