PRICEWATERHOUSECOOPERS
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                                                     PricewaterhouseCoopers LLP
                                                     10 Tenth Street, Northwest
                                                     Suite 1400
                                                     Atlanta, GA 30309-3851
                                                     Telephone: (678) 419 1000
                                                     Facsimile:  (678) 419 1239
                                                     www.pwc.com



          Report of Independent Registered Public Accounting Firm

To the Shareholders and the
Board of Directors of Assurant, Inc.


We have examined American Security Insurance Company, Standard Guaranty
Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco
Financial Institution Solutions, Inc")'s (affiliates of Assurant Inc.,
collectively, the "Asserting Party") compliance with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for all the mortgage loan-tracking transactions for such asset-
backed securities transactions that were registered after January 1, 2006 with
the Securities and Exchange Commission pursuant to the Securities Act of 1933
(the "Platform") described in the accompanying "Restated Report on Assessment
of Compliance with 1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of
Regulation AB Servicing Criteria", as of December 31, 2006 and for the year
then ended (the "Reporting Period"), excluding criteria 1122(d)(1)(i)-(iv),
1122(d)(2)(i)-(v), 1122(d)(2)(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and
1122(d)(4)(xiii)-(xv), which the Asserting Party has determined are not
applicable to the servicing activities performed by it with respect to the
Platform.  Management is responsible for compliance with the servicing
criteria.  Our responsibility is to express an opinion on the Management'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 States) and, accordingly, included
examining, on a test basis, evidence about the Asserting Party'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 Asserting Party 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 Asserting
Party 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 Asserting Party 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 Asserting Party's compliance with the servicing criteria.

The Asserting Party previously excluded the applicable servicing criteria set
forth in 1122(d)(4)(xii) from the scope of its assessment of compliance.  The
Asserting Party has now assessed its compliance with the servicing criterion
1122(d)(4)(xii) for the Reporting Period and has identified material
noncompliance with that servicing criterion.  Our examination also disclosed
material noncompliance with the servicing criterion.  Specifically, the
Asserting Party did not have, during the reporting period, sufficient
policies and procedures to capture the information with respect to the
Platform necessary to determine whether any late payment penalties in
connection with any payment to be made on behalf of an obligor are paid from
the servicer's funds and are not charged to the obligor, unless the late
payment was due to the obligor's error or omission.  The Asserting Party has
restated its previous assessment for the Reporting Period, which excluded
evaluation of the criterion, to include the criterion and reflect the material
noncompliance as a result of its assessment.  Accordingly, our present opinion
of the Asserting Party's compliance with the applicable servicing criteria, as
presented herein, is different from that expressed in our previous report.

In our opinion, except for the material noncompliance described in the
preceding paragraph, the Asserting Party complied with the aforementioned
applicable servicing criteria as of and for the year ended December 31, 2006
for the Platform, in all material respects.

/s/ PRICEWATERHOUSECOOPERS LLP


February 23, 2007, except for the Asserting Party's restatement described
above regarding the assessment of the servicing criteria set forth in
1122(d)(4)(xii) which was previously excluded from the scope of its assessment
of compliance with applicable servicing criteria, as to which the date is
January 30, 2008.

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