**KPMG
              LLP**303
              East Wacker DriveChicago,
              IL 60601-5212










**Report
      of Independent Registered Public Accounting Firm**






The
        Board
        of Directors
 The
        Corporate Trust Services division of Wells Fargo Bank, National
        Association:
  We
        have
        examined the compliance of the Corporate Trust Services division of Wells
        Fargo
        Bank, National
        Association (the Company) with the servicing criteria set forth in Itern
        1122(d)
        of the Securities
        and Exchange Commission's Regulation AB for publicly-issued (i.e.,
        transaction-level reporting initially required under the Securities Exchange
        Act
        of 1934, as amended) residential mortgage-backed
        securities, commercial mortgage-backed securities and other asset-backed securities,
        for which the Company provides master servicing, trustee, securities
        administration or paying
        agent services, excluding transactions issued by any agency or instrumentality
        of the U.S. government
        or any government sponsored entity (the Platform), except for servicing criteria 1122(d)(1)(iii),
        1122(d)(4)(ii), 1122(d)(4)(iv),
        1 122(d)(4)(v), 1122(d)(4)(v iii),
        1122(d)(4)(ix), 1122(d)(4)(x),
        1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), which the Company has determined
        are not applicable to the activities it performs with respect to the Platform,
        as of and for
        the
        twelve months ended December 31, 2006. 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 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 servicing criteria specified
        above 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.
  As
        described in the accompanying management's Assessment of Compliance With
        Applicable Servicing
        Criteria, for servicing criteria 1122(d)(4)(i), the Company has engaged various
        vendors to
        perform the activities required by these servicing criteria. The Company
        has
        determined that these vendors are not considered a "servicer" as defined
        in Item
        1101(j) of Regulation AB, and the
        Company has elected to take responsibility for assessing compliance with
        the
        servicing criteria
        applicable to each vendor as permitted by Interpretation 17.06 of the SEC
        Division of Corporation Finance Manual of Publicly Available Telephone
        Interpretations ("Interpretation 17.06").
        As permitted by Interpretation 17.06, the Company has asserted that it has
        policies and


KPMG
                  LLP, a U.S. limited liability partnership, is the U.S.member
                  firm of KPMG International, a Swiss cooperative.








procedures
        in place designed to provide reasonable assurance that the vendors' activities
        comply in
        all
        material respects with the servicing criteria applicable to each vendor.
        The
        Company is solely responsible for determining that it meets the SEC requirements
        to apply Interpretation 17.06 for the vendors and related criteria as described
        in its assertion, and we performed no procedures
        with respect to the Company's eligibility to apply Interpretation
        17.06.
  Our
        examination disclosed material noncompliance with criterion 1122(d)(3)(i),
        as
        applicable to the Company during the twelve months ended December 31, 2006.
        Certain monthly investor or remittance
        reports included errors in the calculation and/or the reporting of delinquencies
        for the pool
        assets.
  In
        our
        opinion, except for the material non-compliance described above, the Company
        complied, in
        all
        material respects, with the aforementioned servicing criteria, including
        servicing criteria for which
        compliance is determined based on Interpretation 17.06 as discussed above,
        as of
        and for the
        twelve months ended December 31, 2006.


/s/
      KPMG
      LLP






Chicago,
      IL 60601


March
      1,
      2007