Exhibit 34.2
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         KPMG LLP
         Suite 2000
         355 South Grand Avenue
         Los Angeles, CA 90071-1568


          Report of Independent Registered Public Accounting Firm


The Board of Directors
Countrywide Bank:

We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that Treasury
Bank, a division of Countrywide Bank, N.A. (the Company) complied with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for publicly issued HELOC and other residential
mortgage-backed securities issued on or after January 1, 2006 (the Platform),
specifically Item 1122(d)(4)(i) and 1122(d)(4)(ii), for which the Company
provides custodial operations of pool assets and related documents, as of and
for the year ended December 31, 2006. The Company has determined that no other
servicing criteria are applicable to the activities it performs with respect
to the Platform. Schedule A to the Assessment of Compliance with Applicable
Servicing Criteria lists the individual asset-backed transactions and
securities identified by management as constituting the Platform. Management
is responsible for the Company's compliance with those servicing criteria. Our
responsibility is to express an opinion on management's assessment about the
Company's compliance based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset-backed transactions and securities that
comprise the Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance
with the servicing criteria. Furthermore, our procedures were limited to the
selected transactions and servicing activities performed by the Company during
the period covered by this report. Our procedures were not designed to
determine whether errors may have occurred either prior to or subsequent to
our tests that may have affected the balances or amounts calculated or
reported by the Company during the period covered by this report for the
selected transactions or any other transactions. 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.


          KPMG LLP, a U.S. limited liability partnership, is the U.S.
            member firm of KPMG International, a Swiss corporative.


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In our opinion, management's assessment that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31,
2006 is fairly stated in all material respects.

                                                             /s/ KPMG LLP

Los Angeles, California
February 28, 2007

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