[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Residential Capital, LLC:

We  have  examined  GMAC  Mortgage,  LLC's  (the  "Company"),  a  subsidiary  of
Residential  Capital,  LLC,  compliance with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange  Commission's  Regulation AB for the
GMACM  Public  Platform  (the  "Platform")  as  described  in  the  accompanying
Management's  Assertion  Concerning  Compliance  with  Regulation  AB Item  1122
Servicing  Criteria,  as of and for the  year  then  ended  December  31,  2006,
excluding criteria  1122(d)(1)(iii);  and 1122(d)(4)(i),(ii),  which the Company
has determined are not  applicable to the servicing  activities  performed by it
with respect to the Platform.  Appendix A of management's  assertion  identifies
the individual asset-backed transactions and securities defined by management as
constituting   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
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.

Our  examination  disclosed  the  following  material   noncompliance  with  the
servicing  criteria  set  forth  in  Item   1122(d)(3)(i)(b)  of  Regulation  AB
applicable  to the Company  during the year ended  December  31,  2006.  Certain
investor reports did not provide  information  calculated in accordance with the
terms specified in the transaction agreements.

In our opinion, except for the material noncompliance described in the preceding
paragraph,  GMAC  Mortgage,  LLC  complied  with the  aforementioned  applicable
servicing criteria as of and for the year ended December 31, 2006, for the GMACM
Public Platform, in all material respects.


/s/ PricewaterhouseCoopers


New York, New York
March 6, 2007