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KPMG

                         KPMG LLP
                         303 East Wacker Drive
                         Chicago, IL 60601-5212

            Report of Independent Repistered Public Accounting Firm

The Board of Directors
The Trust & Securities Services department of Deutsche Bank National Trust
      Company and Deutsche Bank Trust Company Americas:

We have examined management's assertion, included in the accompanying Appendix
I, that the Trust & Securities Services department of Deutsche Bank National
Trust Company and Deutsche Bank Trust Company Americas (collectively 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
(i.e., transaction-level reporting required under the Securities Exchange Act
of 1934, as amended) residential mortgage-backed securities and other asset-
backed securities issued on or after January 1, 2006, for which the Company
provides trustee, securities administration or paying agent services,
excluding any publicly issued transactions, sponsored or issued by any
government sponsored entity (the Platform), except for servicing criteria
1122(d)(2)(iii), 1122(d)(4)(iv), I122(d)(4)(v), I122(d)(4)(vi), 1122(d)
(4)(vii), I122(d)(4)(viii), I122(d)(4)(ix), I122(d)(4)(x), I122(d)(4)(xi),
1122(d)(4)(xii), I122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has
determined are not applicable to the activities it performs with respect to
the Platform, as of and for the twelve months ended December 31, 2006.
Management is responsible for the Company's compliance with those servicing
criteria. Our responsibility is to express an opinion on management's
assertion 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.

As described in management's assertion included in the accompanying Appendix I,
for servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and I122(d)(4)(ii), the
Company has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors am 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 each 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 vendors'
activities comply in all material respects with the servicing criteria
applicable to each vendor. The Company 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 the Company's eligibility to apply Interpretation
17.06.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122
(d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is
determined based on Interpretation 17.06 as described above, as of and
for the twelve months ended December 31, 2006 is fairly stated, in all
material respects.

                                  /s/ KPMG LLP

Chicago, Illinois
February 28, 2007
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