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PRICEWATERHOUSECOOPERS

                                            PricewaterhouseCoopers.LLP
                                            Suite 1800
                                            2001 Ross Ave.
                                            Dallas TX 75201-2997
                                            Telephone (214) 999 1400
                                            Facsimile (214) 754 7991
                                            www.pwc.com

           Report of Independent Registered Public Accounting Firm

To the Board of Directors of The First American Corporation:

We have examined First American Real Estate Solutions of Texas, L.P.'s (the
"Company" and an indirect subsidiary of The First American Corporation),
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for all loans for
residential mortgage loan outsourcing customers for which the Company served
as the residential tax service provider (the "Platform") described in the
accompanying Report on Assessment of Compliance, as of (December 31, 2006 and
for the year then ended, excluding criteria 1122(d)(1)(i)-(iii), 1122(d)(2)
(i)-(iv), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiv)-(xv),
which the Company has determined are not applicable to the servicing
activities performed by it with respect to 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 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
applicable-servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing
of selected securities that comprise the Platform, testing of selected
servicing activities related to the Platform, and determining whether the
Company processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria. 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 detect noncompliance arising from errors that
may have occurred 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. 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 the following material instance of noncompliance
with the servicing criteria set forth in Item 1122(d)(2)(vii)(B) of Regulation
AB applicable to the Company during year ended December 31, 2006. Account
reconciliations for all asset-backed securities related bank accounts were not
prepared within 30 calendar days after the bank statement cutoff date, or such
other number of days specified in the transaction agreements as required by
Item 1122(d)(2)(vii)(B) of Regulation AB.

In our opinion, except for the material instance of noncompliance described
in the preceding paragraph, First American Real Estate Solutions of Texas,
L.P. complied with the aforementioned applicable servicing criteria as of and
for the year ended December 31,.2006 for all loans for residential mortgage
loan outsourcing customers for which the Company served as the residential
tax service provider, in all material respects.

/s/  PricewaterhouseCoopers LLP

February 28, 2007
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