Exhibit 34.1


[ERNST & YOUNG LOGO]  Ernst & Young LLP                    Phone: (213) 977-3200
                      725 South Figueroa Street            www.ey.com
                      Los Angeles, California 90017-5418

             Report of Independent Registered Public Accounting Firm
                   Regulation AB Item 1122 Servicing Platform


Ameriquest Mortgage Company
1100 Town & Country Road
Orange, California 92868

AMC Mortgage Services, Inc.
1100 Town & Country Road
Orange, California 92868

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with the Applicable Servicing Criteria (the
"Management Certification"), that Ameriquest Mortgage Company and AMC Mortgage
Services, Inc. (collectively the "Company"), wholly owned subsidiaries of ACC
Capital Holdings Corporation, complied with the servicing criteria set forth in
Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for the
residential mortgage loan servicing compliance platform (the "Regulation AB Item
1122 Servicing Platform"), as defined in the Management Certification, except
for the instances of material noncompliance described therein, as of and for the
year ended December 31, 2006, and except for criteria 1122(d)(1)(iii),
1122(d)(2)(iv) and 1122(d)(4)(xv), which the Company has determined are not
applicable to the activities performed by them with respect to the Regulation AB
Item 1122 Servicing Platform covered by this report. 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 with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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 less than all of the individual asset backed transactions
and securities that comprise the Regulation AB 1122 Servicing Platform, testing
of less than all of the servicing activities related to the Regulation AB 1122
Servicing Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the
servicing criteria and as permitted by the Interpretation 17.06 of the
Securities and Exchange Commission Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17,06").
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. Although the Company is responsible for

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assessing compliance with the servicing criterion 1122(d)(4)(vi), the Company
determined there were no servicing criterion to be complied with.

As described in the Management Certification, for servicing criteria
1122(d)(4)(i), 1122(d)(4)(ii), and 1122(d)(4)(vii), the Company has engaged
various vendors to perform certain 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 applicable
criteria to each vendor as permitted by 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 vendors'
activities comply in all material respects with 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 these 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 the following material noncompliance with servicing
criteria applicable to the Company's Regulation AB Item 1122 Servicing Platform
during the year ended December 31, 2006: 1122(d)(2)(vi) with respect to the
safeguarding of unissued checks; and 1122(d)(4)(vii) with respect to the
requirement of borrower's documentation in the loss mitigation and recovery
process.

The information referring to remediation activities and other matters in the
section Other Matters To Be Reported, as well as Appendix C, Items 2, 4, 6, and
section Other Matters To Be Reported, of the Management's Certification is
presented by the Company for information purposes. Such information has not been
subjected to the procedures applied in our examination of management's assertion
as described above, and accordingly, we express no opinion on it.

In our opinion, except for the material noncompliance described in the fourth
paragraph above, the Company complied with the aforementioned servicing
criteria, including servicing criteria 1122(d)(4)(i), 1122(d)(4)(ii), and
1122(d)(4)(vii) for which compliance is determined based on Interpretation 17.06
as described in the third paragraph above, as of and for the year ended December
31, 2006 for the Regulation AB 1122 Servicing Platform.

As further described in the Management Certification, due to a programming error
in their servicing system, the Company did not analyze on a timely basis as
required in accordance with the servicing criterion 1122(d)(4)(x)(A) certain
escrow accounts on the Regulation AB Item 1122 Servicing Platform which were due
for annual escrow analysis in 2007.


                                                  /s/ Ernst & Young LLP

March 26, 2007