**PricewaterhouseCoopers
              LLP**300
              Madison AvenueNew
              York NY 10017Telephone
              (646) 471-3000www.pwc.com


**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 Bank (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 GMAC Bank Platform (the
        "Platform"), as of and for the year then ended December 31, 2006, excluding
        criteria
        1122(d)(1)(i),(ii),(iii),(iv);1122(d)(2)(i),(ii),(iii),(iv),(v),(vi),(vii);
        1122(d)(3)(i),(ii),(iii),(iv); and
        1122(d)(4)(iii),(iv),(v),(vi),(vii),(viii),(ix),(x),(xi),(xii),(xiii),(xiv),(xv),
        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 GMAC Bank Platform is fairly stated, in all material
        respects.
 
 /s/
        PricewaterhouseCoopers LLP
 
 New
        York,
        New York
 March
        6,
        2007