Exhibit
      34 d)


Deloitte


Deloitte
      & Touche LLP


Two
      World
      Financial Center


New
      York,
      NY 10281.1414


USA


Tel:
      +1
      212436 2000


Fax:
      +1212 436 5000





www.deloitte.com








Report
      of
      Independent Registered Public Accounting Firm





Home
      Loan
      Services, Inc.:


We
      have
      examined Home Loan Services, Inc.'s (the "Company's") compliance with the
      servicing criteria set
      forth
      in item 1122(d) of the Securities and Exchange Commission's Regulation AB for
      the loans serviced
      by the Company that were first and second lien residential mortgage loans sold
      in public securitizations
      closed during December 2004, and calendar years ended December 31, 2005 and
      2006
      (the `Platform")
      described in Management's Certification Regarding Compliance with Securities
      and
      Exchange Commission
      Regulation AB Servicing Criteria as of and for the year ended December 31,
      2006,
      excluding criteria
      1122(d)(1)(iii), 1122(d)(3)(i)(C); and 1122(d)(4)(ii), (xi), and (xii) which
      management has determined
      are not applicable to the activities performed by the Company with respect
      to
      the Platform. Appendix
      A to management's certification identifies the individual asset-backed
      transactions defined by management
      as constituting the Platform. Management is responsible for the Company's
      compliance with the
      servicing criteria. Our responsibility is to express an opinion on the Company's
      compliance with the servicing
      criteria based on our examination.





Our
      examination was conducted in accordance with attestation standards established
      by the American Institute
      of Certified Public Accountants, as adopted by the Public Company Accounting
      Oversight Board (United
      States) and, accordingly, included examining, on a test basis, evidence about
      the Company's compliance
      with the applicable servicing criteria, including tests on a sample basis of
      the
      servicing activities
      related to the Platform, determining whether the Company performed those
      selected activities in compliance
      with the servicing criteria during the specified period and performing such
      other procedures as we
      considered necessary in the circumstances. Our procedures were limited to
      selected servicing activities performed
      by the Company during the period covered by this report and, accordingly, such
      samples may not
      have
      included servicing activities related to each asset-backed transaction included
      in the Platform. Further,
      an examination is not designed to detect noncompliance arising from errors
      that
      may have occurred
      prior to the period specified above that may have affected the balances or
      amounts calculated or reported
      by the Company during the period covered by this report. We believe that our
      examination provides
      a reasonable basis for our opinion. Our examination does not provide a legal
      determination on the Company's
      compliance with the servicing criteria.





Our
      examination disclosed material noncompliance with SEC Regulation AB Servicing
      Criteria applicable to
      the
      Company during the year ended December 31, 2006, as follows:




Item:
            Description of material
              noncompliance:1122(d)(4)(x)(A)
            For a sample of 60 loans
              with
              escrow accounts, 5 escrow accounts were not analyzed within a 12 month
              period.1122(d)(4)(x)(C)
            For a sample of 60 loans
              with
              escrow accounts, escrow finds
              were not returned within 30 days after payoff for 2
              loans.1122(d)(4)(i)
            The Company had not instituted
              policies and procedures to monitor
              any performance or other triggers in accordance with the transaction
              agreements.




In
      our
      opinion, except for the material noncompliance described in the preceding
      paragraph, the Company complied
      with the aforementioned applicable servicing criteria as of and for the year
      ended December 31, 2006
      for
      the Platform, in all material respects.




March
      1,
      2007





/s/
        Deloitte & Touche LLP