[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]


        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors of The First American Corporation:

We have  examined  First  American Real Estate  Solutions of Texas,  L.P.'s (the
"Company"  and an  indirect  subsidiary  of  The  First  American  Corporation),
compliance  with  the  servicing  criteria  set  forth  in Item  1122(d)  of the
Securities and Exchange Commission's Regulation AB for all loans for residential
mortgage  loan  outsourcing  customers  for  which  the  Company  served  as the
residential tax service provider (the "Platform")  described in the accompanying
Report on  Assessment  of  Compliance,  as of December 31, 2006 and for the year
then  ended,   excluding   criteria   1122(d)(1)(i)-(iii),   1122(d)(2)(i)-(iv),
1122(d)(3)(i)-(iv),   1122(d)(4)(i)-(x)  and  1122(d)(4)(xiv)-(xv),   which  the
Company has determined are not applicable to the servicing  activities performed
by it with respect to the Platform.  Management is responsible for the Company's
compliance  with the servicing  criteria.  Our  responsibility  is to express an
opinion on 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 selected
securities that comprise the Platform,  testing of selected servicing activities
related to the Platform,  and  determining  whether the Company  processed those
selected transactions and performed those selected activities in compliance with
the applicable  servicing criteria.  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 detect noncompliance
arising from errors that may have  occurred  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.  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.

Our examination  disclosed the following material instance of noncompliance with
the  servicing  criteria set forth in Item  1122(d)(2)(vii)(B)  of Regulation AB
applicable  to  the  Company  during  year  ended  December  31,  2006.  Account
reconciliations  for all asset-backed  securities related bank accounts were not
prepared  within 30 calendar days after the bank statement  cutoff date, or such
other number of days specified in the transaction agreements as required by Item
1122(d)(2)(vii)(B) of Regulation AB.

In our opinion,  except for the material instance of noncompliance  described in
the preceding  paragraph,  First American Real Estate  Solutions of Texas,  L.P.
complied with the aforementioned applicable servicing criteria as of and for the
year  ended  December  31,  2006 for all loans  for  residential  mortgage  loan
outsourcing  customers  for which the  Company  served  as the  residential  tax
service provider, in all material respects.

/s/ PricewaterhouseCoopers LLP

Dallas, Texas
February 28, 2007