[LETTERHEAD OF KPMG LLP]


                         REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Wachovia Mortgage Corporation:

We  have  examined  management's   assessment,   included  in  the  accompanying
Management Assessment, that Wachovia Mortgage Corporation (the Company) complied
with the  servicing  criteria  set forth in Item 1122(d) of the  Securities  and
Exchange Commission's  Regulation AB for the servicing of asset-based securities
transactions  involving  first lien mortgage  loans (the  Platform),  except for
servicing   criteria   1122(d)(1)(iii),   1122(d)(3)(i)(A),    1122(d)(3)(i)(B),
1122(d)(3)(i)(C),     1122(d)(3)(i)(D),     1122(d)(3)(ii),     1122(d)(3)(iii),
1122(d)(3)(iv),      1122(d)(4)(ii),      1122(d)(4)(xi),       1122(d)(4)(xii),
1122(d)(4)(xiii),  and 1122(d)(4)(xv),  which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of and
for the period ended December 31, 2006. Exhibit A to the accompanying Management
Assessment  identifies  the  individual  asset-backed  transactions  defined  by
management as  constituting  the Platform.  Management  is  responsible  for the
Company's  compliance with those servicing  criteria.  Our  responsibility is to
express an opinion on  management's  assessment  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  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 Assessment,  for servicing criteria
1122(d)(2)(i)  and  1122(d)(4)(iv),  the Company has engaged a vendor to perform
the activities required by these servicing criteria.  The Company has determined
that the vendor is 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 the 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  procedures  in place  designed  to provide  reasonable  assurance  that the
vendor's  activities comply in all material respects with the servicing criteria
applicable to the vendor. The Company is solely responsible for determining that
it meets the SEC requirements to apply  Interpretation  17.06 for the vendor 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.

In our  opinion,  management's  assessment  that the Company  complied  with the
aforementioned  servicing criteria,  including servicing criteria  1122(d)(2)(i)
and  1122(d)(4)(iv)  for which compliance is determined based on  Interpretation
17.06 as described  above,  as of and for the period ended  December 31, 2006 is
fairly stated, in all material respects.


/s/ KPMG LLP

Charlotte, North Carolina
February 27, 2007