Exhibit 34.2



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Report of
Independent Registered Public Accounting Firm



To the Board of Directors of JPMorgan Chase Bank, National Association



We have examined managements assertion, included in the accompanying Managements Report on Assessment of Compliance with Applicable Servicing Criteria, that JPMorgan Chase Bank, National Association (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for the asset-backed securities transactions backed by insurance receivables, for which the Company acts as Indenture
Trustee (the Platform), as of September 30, 2006 and for the period from January 1, 2006 to September 30, 2006 excluding the criteria 1122(d) (1)(ii)-(iv), (2)(iii), (2)(vi), and (4)(x)-(xv), which the Company has
determined are not applicable to the activities performed by it with respect to the Platform. Appendix A to 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 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.



In our opinion, managements assertion that the
Company complied with the aforementioned applicable servicing criteria as of and for the period ended September 30, 2006 for the Platform is fairly stated, in all material respects.



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March 1,
2007