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KPMG

            KPMG LLP
            2500 Ruan Center
            666 Grand Avenue
            Des Moines, IA 50309

          Report of Independent Registered Public Accounting Firm

The Board of Directors
Wells Fargo Bank, N.A.:

We have examined Wells Fargo Bank, N.A.'s (the Company) compliance with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for its primary servicing of residential mortgage
loans by its Wells Fargo Home Mortgage division, other than the servicing of
such loans for Freddie Mac, Fannie Mae, Ginnie Mae, state and local government
bond programs, or a Federal Home Loan Bank (the Platform), except for
servicing criteria 1122(d)(1)(iii) and 1122(d)(4)(xv), which the Company has
determined are not applicable to the activities it performs with respect to
the Platform, as of and for the year ended December 31, 2006. Management is
responsible for the Company's compliance with those servicing criteria. Our
responsibility is to express an opinion on the Company's compliance based on
our examination.

Our examination was conducted in accordance with the 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
servicing criteria specified above 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 Platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance
with the servicing criteria. 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.

Our examination disclosed the following instances of material noncompliance
with certain servicing criteria applicable to the Company during the year
ended December 31, 2006:

1. 1122(d)(3)(i) - Delinquency Reporting - The Company provided incomplete
   data to some third parties who use such data to calculate delinquency
   ratios and determine the status of loans with respect to bankruptcy,
   foreclosure or real estate owned. Instead of the actual due date being
   provided for use in calculating delinquencies, the date of the first
   payment due to the security was provided.

2. 1122(d)(4)(vii) - Notification of Intent to Foreclose - The Company, as
   required by certain servicing agreements, did not provide investors with
   prior notification of intent to foreclose.

As described in the accompanying 2006 Certification Regarding Compliance with
Applicable Servicing Criteria, for servicing criteria 1122(d)(2)(i),
1122(d)(2)(vi), 1122(d)(4)(iv), 1122(d)(4)(xi), and 1122(d)(4)(xiii), the
Company has engaged various vendors to perform the activities required by
these servicing criteria. The Company has determined that these vendors are
not considered "servicers" as defined in Item 1101(j) of Regulation AB, and
the Company has elected to take responsibility for assessing compliance
with the servicing criteria applicable to each vendor as permitted by
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06"), with
the exception of those vendors who have provided their own reports on
assessment of compliance with servicing criteria to the Company, for which the
Company does not take such responsibility. 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 the 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 the 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.

In our opinion, except for the instances of material noncompliance described
above, the Company complied, in all material respects, with the
aforementioned servicing criteria as of and for the year ended December 31,
2006.

                                  /s/ KPMG LLP

Des Moines, Iowa
March 1, 2007
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