[LETTERHEAD OF ERNST & YOUNG LLP]



                REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors
National City Mortgage Co.

We  have  examined  management's   assertion,   included  in  the  accompanying,
Management's Assertion on Compliance with Regulation AB Servicing Criteria, that
National City Mortgage  Company ( "NCM"),  complied with the servicing  criteria
set  forth  in  Item  1122  (d)  of the  Securities  and  Exchange  Commission's
Regulation AB for the residential  mortgage loan servicing platform,  except for
the instances of material  noncompliance  described  therein,  as of and for the
year  ended  December  31,  2006,  and  except  for  criteria   1122(d)(1)(iii),
1122(d)(2)(i),  1122(d)(3)(i)(C),  1122(d)(4)(iv), and 1122(d)(4)(xv), which NCM
has  determined  are not  applicable  to the  activities  performed by them with
respect to the  servicing  platform  covered by this  report.  See Appendix A of
management's  assertion  for  the  asset  backed  transactions  covered  by this
platform.  Management is responsible  for NCM's  compliance  with the applicable
servicing criteria.  Our responsibility is to express an opinion on management's
assertion  about  NCM'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  NCM's
compliance  with the applicable  servicing  criteria 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  NCM
processed those selected transactions and performed those selected activities in
compliance  with the servicing  criteria and as permitted by the  Interpretation
17.06 of the SEC Division of Corporation  Finance  Manual of Publicly  Available
Telephone Interpretations  ("Interpretation 17.06"). Furthermore, our procedures
were limited to the selected  transactions and servicing activities performed by
NCM 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 NCM 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
NCM's compliance with the servicing criteria.

As described in management's  assertion,  for servicing criteria 1122 (d)(4)(xi)
and  1122(d)(4)(xii),  NCM has engaged various vendors to perform the activities
required by these servicing criteria.  NCM has determined that these vendors are
not considered a "servicer" as defined in Item 1101(j) of Regulation AB, and NCM
has elected to take responsibility for assessing  compliance with the applicable
servicing  criteria  applicable  to each vendor as permitted  by  Interpretation
17.06.  As  permitted by  Interpretation  17.06,  NCM has  asserted  that it has
policies and procedures in place designed to provide  reasonable  assurance that
the vendors'  activities comply in all material respects with servicing criteria
applicable to each vendor.  NCM is solely  responsible for  determining  that it
meets the SEC  requirements  to apply  Interpretation  17.06 for the vendors and
related  criteria as described in its assertion,  and we performed no procedures
with respect to NCM's eligibility to apply Interpretation 17.06.

Our examination  disclosed the following  material  noncompliance with servicing
criteria  1122(d)(3)(i)(A)  applicable to NCM's platform  covered by this report
during the year ended December 31, 2006. We noted  instances in which NCM failed
to provide the master  servicer  with the  delinquency  data as set forth in the
transaction agreements.

In our  opinion,  except for the material  noncompliance  described in the above
paragraph,  NCM  complied,  in all material  respects,  with the  aforementioned
servicing   criteria   including    servicing   criteria    1122(d)(4)(xi)   and
1122(d)(4)(xii) for which compliance is determined based on Interpretation 17.06
as  described  above,  as of and for the year ended  December  31,  2006 for the
residential mortgage loan servicing platform.


/s/ Ernst & Young LLP

March 13, 2007