Exhibit
      34 c)





[PRICEWATERHOUSECOOPERS
      LOGO]


PriceWaterhouseCoopers


Suite
      1800


2001
      Ross
      Ave.


Dallas,
      TX 75201-2997


Telephone:
      214-999-1400


Facsimile:
      214-754-7991


www.pwc.com





Report
      of
      Independent Registered Public Accounting Firm





To
      the
      Board of Directors of The First American Corporation:





We
      have
      examined First American Real Estate Solutions of Texas, L.P.'s (the `Company"
      and an indirect subsidiary
      of The First American Corporation), compliance with the servicing criteria
      set
      forth in Item 11(d)
      of
      the Securities and Exchange Commissions Regulation AB for an loans for
      residential mortgage loan
      outsourcing customers for which the Company salved as the residential tax
      service provider (the Platform)
      described In the accompanying Report on Assessment or Compliance, as of December
      3l, 2006 and
      for
      the year then ended, excluding criteria 1122(d)(l)(i)-(iii), 1122(d)(2)(i)-(iv),
      1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(iv)
      and 1122(d)(4)(x)-(xv), which the Company has determined are not applicable
      to
      the servicing activities performed by It with respect to 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 Stales) and accordingly, included examining, on a fest 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
      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 nay 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 instance of noncompliance with
      the
      servicing criteria set forth
      in
      item 1122(d)(2)(vii)(B) of Regulation AB applicable to the company during year
      ended December 31,
      2006.
      Account reconciliations for all asset-backed securities related bank accounts
      were not prepared within
      30
      calendar days after the bank statement cutoff date, or such other number of
      days
      specified In the transaction
      agreements as required by item 1122(d)(2)(vii)(B) of Regulation AB.





In
        our
        opinion except for the material Instance of noncompliance described In the
        preceding paragraph, First
        American Real Estate Solutions of Texas, LP. complied with the aforementioned
        applicable servicing criteria
        as of and for the year ended December 31,2006 for all loans for residential
        mortgage loan outsourcing
        customers for which the Company served as the residential tax service provider,
        in all material respects.





/s/
      PriceWaterhouseCoopers


February
      28, 2007