Deloitte
                    & Touche LLPSuite
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 **REPORT
          OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 
 To
          the
          Board of Directors of
 Wilshire
          Credit Corporation
 
 We
          have
          examined Wilshire Credit Corporation’s (the “Company”), a wholly-owned
          subsidiary of Merrill Lynch Mortgage Capital Inc., a division of Merrill
          Lynch
& Co., New York, NY, compliance with the servicing criteria set forth in
          Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the
          Residential Mortgage Loan Platform (the “Platform”) described in the
          accompanying Management’s Assertion on Compliance with Item 1122 Criteria, as of
          and for the year ended December 31, 2006, excluding the criteria set forth
          in Items 1122(d)(1)(iii) and 1122(d)(4)(xv), which management has determined
          are
          not applicable to the activities performed by the Company with respect
          to the
          Platform. Appendix A to management’s assertion 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 management’s assertion
          about 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 specific 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.
 
 As
          described in management’s assertion, for servicing criteria 1122(d)(2)(i) the
          Company has engaged a vendor to perform certain activities required by
          this
          servicing criteria. The Company has determined that this vendor is not
          considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the
          Company has elected to take responsibility for assessing compliance with
          the
          servicing criteria applicable to this vendor as permitted by Interpretation
          17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
          Telephone Interpretations (“Interpretation 17.06”). As permitted by
          Interpretation 17.06, the Company has asserted that it has policies and
          procedures in place designed to provide reasonable assurance that the vendor’s
          activities comply in all material respects with the servicing criteria
          applicable to this vendor. The Company is solely responsible for determining
          that it meets the SEC requirements to apply Interpretation 17.06 for the
          vendor
          and related criteria as described in its assertion, and we performed no
          procedures with respect to the Company's determination of its eligibility
          to use
          Interpretation 17.06.
 
 Member
                    ofDeloitte
                    Touche Tohmatsu
 
  
 Our
          examination disclosed the following material noncompliance with 1122(d)(4)(iv)
          applicable to the Company during the year ended December 31, 2006. In one
          of forty-five paid-off loans selected for testing, the Company charged
          a
          prepayment charge to a mortgagor that was not in accordance with the related
          mortgage note.
 
 In
          our
          opinion, except for the material noncompliance described in the preceding
          paragraph, the Company complied with the aforementioned applicable servicing
          criteria for the Residential Mortgage Loan Platform as of and for the year
          ended
          December 31, 2006.
 
 
 /s/
          Deloitte & Touche LLP
 
 
 Portland,
          Oregon
 February 28,
          2007
 
 
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