**Deloitte**& **Touche LLP**JPMorgan
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**Report
      of Independent Registered Public Accounting Firm**




Board
      of
      Directors and Shareholders


EMC
      Mortgage Corporation




We
      have
      examined management's assertion, included in the accompanying Certification
      Regarding Compliance with Applicable Servicing Criteria, that EMC Mortgage
      Corporation (the Company) complied with the servicing criteria
      set forth in Item 1122 (d) of the Securities and Exchange Commission's
      Regulation AB for the asset- backed
      securities transactions for which EMC acted as servicer involving residential
      mortgage loans, that were completed on or after January 1, 2006, and that were
      registered with the Securities and Exchange Commission pursuant to the
      Securities Act of 1933 (the Platform) as of and for the year ended December
      31,
      2006, excluding criteria
      1122 (d)(l)(iii), (d)(3)(i)C, (d)(4)(xi) and (d)(4)(xii) which management has
      determined are not applicable
      to the activities performed by the Company 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 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, including tests on a sample basis of the servicing
      activities related to the Platform, determining
      whether the Company performed those selected activities in compliance with
      the
      servicing criteria during
      the specified period and performing such other procedures as we considered
      necessary in the circumstances.
      Our procedures were limited to selected servicing activities performed by the
      Company during the
      period covered by this report and, accordingly, such samples may not have
      included servicing activities related to each asset-backed transaction included
      in the Platform. Further, an examination is not designed to detect
      noncompliance arising from errors that may have occurred prior to the period
      specified above 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 asset-backed securities
      transactions for which EMC
      acted
      as servicer involving residential mortgage loans, that were completed on or
      after January 1, 2006, and that were registered with the Securities and Exchange
      Commission pursuant to the Securities Act of 1933 is fairly stated,
      in all material respects.




/s/
      Deloitte




March
      12,
      2007


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                  ofDeloitte
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