[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]



           REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Residential Capital, LLC:

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Assertion  Concerning  Compliance  with  Regulation  AB Item  1122
Servicing  Criteria,  that GMAC Mortgage,  LLC (the "Company"),  a subsidiary of
Residential Capital, LLC, complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's  Regulation AB for the GMACM
Private  Platform (the  "Platform"),  as of and for the year then ended December
31,    2006,     excluding     criteria     1122(d)(1)(iii);     1122(d)(2)(iv);
1122(d)(3)(i),(ii); 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  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  year  ended
December 31,  2006,  for the GMACM  Private  Platform is fairly  stated,  in all
material respects.

As  discussed  in Note 1 to  Appendix  A of  Management's  Assertion  Concerning
Compliance  With  Regulation AB Item 1122  Servicing  Criteria,  the Company has
restated the GMACM Private Platform to include previously omitted transactions.


/s/ PricewaterhouseCoopers LLP

New York, New York

March 6, 2007,  except for the restatement  discussed in Note 1 to Appendix A of
Management's  Assertion  Concerning  Compliance  With  Regulation  AB Item  1122
Servicing Criteria, as to which the date is March 29, 2007.