Accountants
      and Business Advisors




**REPORT
        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 Board
        of
        Directors and Shareholders
 LandAmerica
        Tax and Flood Services, Inc.
 
 We
        have
        examined management’s assertion, included in the accompanying Report on
        Assessment of Compliance
        with Regulation AB Servicing Criteria (“Management’s Report”), that LandAmerica
        Tax and
        Flood
        Services, Inc. (the “Company”) complied with the servicing criteria set forth in
        Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB for
        the residential mortgage backed securities for which the Company served as
        third-party property tax payment provider on the underlying collateral (the
        “Platform”) as of and for the year ended December 31, 2006, excluding criteria
        1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x)
        and 1122(d)(4)(xiii)-(xv), which management has determined are not applicable
        to
        the activities performed by the Company with respect to the Platform. Management
        is responsible for the Company’s compliance with the applicable servicing
        criteria. Our responsibility is to express an opinion on management’s assertion
        about the Company’s compliance with the applicable servicing criteria for the
        Platform 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 applicable
        servicing criteria for the Platform and performing such other procedures
        as we
        considered necessary in the circumstances. Our examination included testing
        selected asset-backed transactions and securities constituting the Platform
        and
        evaluating whether the Company performed servicing activities related to
        those
        transactions and securities in compliance with the applicable servicing criteria
        for the period covered by this report. Accordingly, our testing may not have
        included servicing activities related to each asset-backed transaction or
        security constituting the Platform. Further, our examination was not designed
        to
        detect material noncompliance that may have occurred prior to the period
        covered
        by this report and that may have affected the Company’s servicing activities
        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 applicable servicing
        criteria.
 
 In
        our
        opinion, management’s assertion that LandAmerica Tax and Flood Services, Inc.
        complied with the aforementioned applicable servicing criteria as of and
        for the
        year ended December 31, 2006 is
        fairly
        stated, in all material respects.
 
 /s/ GRANT THORNTON LLP
 Irvine,
        CA
 February
        20, 2007
  18400
        Von
        Karman Avenue
 Suite
        900
 Irvine,
        CA
        92612-0525
 **T** 
        949.553.1600
 **F**  949.553.0168
 **W** 
        www.grantthornton.com
  Grant
        Thornton LLP
 US
        member
        of Grant Thornton International