[LETTERHEAD OF ERNST & YOUNG LLP]



        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors
The Bank of New York


We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report  on  Assertion  of  Compliance  with  Applicable  Servicing
Criteria that The Bank of New York and The Bank of New York Trust Company, N.A.,
(collectively, the "Company"), complied with the servicing criteria set forth in
Item 1122 (d) of the Securities and Exchange Commission's  Regulation AB for the
publicly issued (i.e.  transaction-level  reporting initially required under the
Securities  and Exchange Act of 1934,  as amended)  residential  mortgage-backed
securities and other mortgage-related asset-backed securities issued on or after
January 1, 2006 (and like-kind transactions issued prior to January 1, 2006) for
which the Company provides trustee, securities administration,  paying agent, or
custodial  services (the  "Platform")  as of and for the year ended December 31,
2006 except for criteria 1122 (d)(1)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii), which
the Company has determined  are not  applicable to the  activities  performed by
them with respect to the servicing Platform covered by this report. The Platform
includes  like-kind   transactions  for  which  the  Company  provided  trustee,
securities administration, paying agent or custodial services as a result of the
Company's  acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank,
N.A.'s corporate trust business,  including  structured finance agency and trust
transactions.  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  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 and  performing  such other
procedures  as we considered  necessary in the  circumstances.  Our  examination
included testing of less than all of the individual  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 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 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.


In our  opinion,  management's  assertion  that the  Company  complied  with the
aforementioned  servicing  criteria,  including  servicing  criteria  for  which
compliance is determined  based on  Interpretation  17.06 as described above, as
applicable,  as of and for the year ended December 31, 2006 for the Platform, is
fairly stated, in all material respects.


/s/ Ernst & Young LLP

March 1, 2007