[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Residential Capital, LLC:

We  have  examined  Residential  Funding  Company,  LLC's  (the  "Company"),   a
subsidiary  of  Residential  Capital,  LLC, for  compliance  with the  servicing
criteria set forth in Item 1122(d) of the Securities  and Exchange  Commission's
Regulation AB for the RFC Master Servicing  Platform (the "Platform")  described
in the accompanying Management's Assertion Concerning Compliance with Regulation
AB Item 1122 Servicing Criteria,  as of and for the year then ended December 31,
2006,    excluding    criteria    1122(d)(1)(ii);    1122(d)(2)(iv),(vi);    and
1122(d)(4)(ii),(v),(viii),(x),(xi),(xii),(xiii),    which   the    Company   has
determined are not applicable to the servicing  activities  performed by it with
respect to the Platform.  Appendix A of  management's  assertion  identifies the
individual  asset-backed  transactions  and securities  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 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
asset-backed transactions and 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   noncompliance  with  the
servicing  criteria  set  forth  in  Item   1122(d)(3)(i)(b)  of  Regulation  AB
applicable  to the Company  during the year ended  December  31,  2006.  Certain
investor reports did not provide  information  calculated in accordance with the
terms specified in the transaction agreements.

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


/s/ PricewaterhouseCoopers LLP

New York, New York
March 6, 2007