Exhibit
      34 f)


KPMG


KPMG
      LLP


1601
      Market Street


Philadelphia,
      PA 19103-2499





Report
      of
      Independent Registered Public Accounting Firm





The
      Board
      of Members


Regulus
      Group LLC:





We
      have
      examined management's assessment for those customers that management has
      informed us have requested
      confirmation of compliance, included in the accompanying Report on Assessment
      of
      Compliance with
      Regulation AB Servicing Criteria, that Regulus Group LLC complied with the
      servicing criteria set forth
      in
      Item 1122(d)(2)(i) and 1122(d)(4)(iv) of the Securities and Exchange
      Commission's Regulation AB for
      remittance processing services to those issuers of asset backed securities
      and
      servicers of loan and/or receivables
      portfolios that include pool assets for asset backed securities transactions
      (the Platform) as of and
      for
      the year ended December 31, 2006. Regulus Group LLC has determined that the
      remainder of the servicing
      criteria are not applicable to the activities it performs with respect to the
      Platform as of and for the
      year
      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 assessment
      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.





In
      our
      opinion, management's assessment that the Company complied with the
      aforementioned servicing criteria
      as of and for the year ended December 31, 2006 is fairly stated, in all material
      respects.





/s/
        KPMG
        LLP





Philadelphia,
      PA


February
      22, 2007





KPMG
      LLP.
      a U S limited liability partnership, is the US


member
      firm of KPMG International, a Swiss cooperative