Exhibit
      34 g)





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      & Young LLP LOGO]




Ernst & Young LLP
            Phone: (612) 343-10002 South Sixth Street, Ste. 1400
            www.ey.comMinneapolis, MN 55402-4509




Report
      of
      Independent Registered Public Accounting Firm





We
      have
      examined management's assertion, included in the accompanying Report on
      Assessment of Compliance
      with SEC Regulation AB Servicing Criteria, that U.S. Bank National Association
      (the Company)
      complied with the servicing criteria set forth in Item 1122(d) of the Securities
      and Exchange Commission's
      Regulation AB for the Corporate Trust Asset Backed Securities platform (the
      Platform) as of
      and
      for the year ended December 31, 2006, except for criteria 1122(d)(1)(iii) and
      1122(d)(4)(iv) through
      1122(d)(4)(xiv), which the Company has determined are not applicable to the
      activities performed by
      them
      with respect to the servicing platform covered by this report. 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 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 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 assertion that the Company complied with the
      aforementioned servicing criteria
      as of and for the year ended December 31, 2006, for the Corporate Trust Asset
      Backed Securities platform
      is fairly stated, in all material respects.





/s/
      Ernst
& Young LLP





February
      26, 2007


A
      Member
      Practice of Ernst & Young Global