**Exhibit 34.2**
| [ERNST & YOUNG LOGO] |   |   | **Ernst & Young LLP**     |                  |
|--------------------------|--------|--------|-------------------------------|-----------------------|
|                     |   |   | 5 Times Square                | Phone: (212) 773-3000 |
|                     |   |   | New York, New York 10036-6530 | www.ey.com            |

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**Report ofIndependent Registered Public Accounting Firm**

Board of DirectorsThe Bank of New York

 

We have examined management’s assertion, included inthe accompanying Management’s Report on Assertion of Compliance with applicableServicing Criteria that The Bank of New York, The Bank of New York TrustCompany N.A., and The Bank of New York (Delaware), (collectively, the“Company”), complied with the servicing criteria set forth inItem 1122 (d) of the Securities and Exchange Commission’s RegulationAB for the publicly issued (i.e. transaction-level reporting initially requiredunder the Securities and Exchange Act of 1934, as amended) asset-backedsecurities issued on or after January 1, 2006 (and like-kind transactionsissued prior to January 1, 2006) for which the Company provides trustee,securities administration or paying agent services, other than residentialmortgage backed securities and other mortgage-related asset-backed securities(the “Platform”) as of and for the year ended December 31, 2006 except forcriteria 1122 (d)(1)(ii)-(iv), 1122 (d)(2)(iii), 1122 (d)(2)(vi),1122 (d)(4)(vi)-(viii) and 1122 (d)(4)(x)-(xiv), which the Companyhas determined are not applicable to the activities performed by them withrespect to the servicing Platform covered by this report. The Platform includeslike-kind transactions for which the Company provided trustee, securitiesadministration, or paying agent services as a result of the Company’sacquisition as of October 1, 2006 of portions of JPMorgan Chase Bank,N.A.’s corporate trust business, including structured finance agency and trusttransactions. Management is responsible for the Company’s compliance with thoseservicing criteria. Our responsibility is to express an opinion on management’sassertion about the Company’s compliance with the servicing criteria based onour examination.

 

Our examination was conducted in accordance withattestation standards established by the American Institute of Certified PublicAccountants, as adopted by the Public Company Accounting Oversight Board(United States) and, accordingly, included examining, on a test basis, evidenceabout the Company’s compliance with the applicable servicing criteria andperforming such other procedures as we considered necessary in thecircumstances. Our examination included testing of less than all of theindividual transactions and securities that comprise the platform, testing ofless than all of the servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the servicing criteriaand as permitted by the Interpretation 17.06 of the SEC Division of CorporateFinance Manual of Publicly Available Telephone Interpretations(“Interpretation 17.06”). Furthermore, our procedures were limited to theselected transactions and servicing activities performed by the Company duringthe period covered by this report. Our procedures were not designed todetermine whether errors may have occurred either prior to or subsequent to ourtests that may have affected the balances or amounts calculated or reported bythe Company during the prior covered by this report for the selectedtransactions or any other transactions. We believe that our examinationprovides a reasonable basis for our opinion. Our examination does not provide alegal determination on the Company’s compliance with the servicing criteria.

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In our opinion, management’s assertion that theCompany complied with the aforementioned servicing criteria, includingservicing criteria for which compliance is determined based on Interpretation 17.06as described above, as applicable, as of and for the year ended December 31,2006 for the Platform, is fairly stated, in all material respects.

 
|   |   |   | /s/ Ernst & Young LLP |   |
|--------|--------|--------|---------------------------|--------|

 

March 1, 2007

 

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