Exhibit 34.1



|     |  |                                                                                                 
|---- |  | ------------------------------------------------------------------------------------------------
|LOGO |  |                                                                                                 
|     |  | PricewaterhouseCoopers LLP300 Madison AvenueNew York NY 10017Telephone (646) 471-3000www.pwc.com



Report of Independent
Registered Public Accounting Firm

To the Board of Directors

JPMorgan Chase Bank, National Association:

We have examined managements assertion, included in the accompanying Certification Regarding
Compliance with Applicable Servicing Criteria that JPMorgan Chase Bank, National Association, and its wholly-owned subsidiary, Chase Auto Finance Corp. (the Company) complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commissions Regulation AB, as of December 31, 2006 and for the period from June 13, 2006 through December 31, 2006 (the Reporting Period), for the asset-backed
securities transactions backed by receivables in respect of motor vehicles, for which transactions the Company acts as servicer or subservicer, that were registered with the Securities and Exchange Commission pursuant to the Securities Act of 1933,
as amended, on or after January 1, 2006, where the related asset-backed securities were outstanding during the Reporting Period (the Platform), excluding criteria 1122(d)(l)(ii) and (iii); 1122(d)(2)(ii), (iii) and (vi); and
1122(d)(4)(ix), (x), (xi), (xii), (xiii), and (xv), which the Company has determined are not applicable to the 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 managements assertion 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 asset-backed transactions and 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.



---

LOGO

In our opinion, managements assertion that JPMorgan Chase Bank, National Association, and its wholly-owned
subsidiary, Chase Auto Finance Carp. complied with the aforementioned applicable servicing criteria as of December 31, 2006 and for the period from June 13, 2006 through December 31, 2006 for the asset-backed securities transactions
backed by receivables in respect of motor vehicles, for which transactions the Company acts as servicer or subservicer, that were registered with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, on or after
January 1, 2006, where the related asset-backed securities were outstanding during the Reporting Period is fairly stated, in all material respects.

LOGO

March 28, 2007







(2)