Exhibit
      34.4




Report
      of Independent Registered Public
      Accounting Firm




The Board of DirectorsFirst
      Tennessee Bank National Association:




We have examined management’s
      assessment, included in the accompanying Report on Assessment of Compliance
      with
      Regulation AB Servicing Criteria – Document Custodian Assertion to First
      Horizon Home Loan Corporation, that First Tennessee Bank National Association
      (the Asserting Party) has complied with the servicing criteria set forth in
      Item 1122(d) of the Securities and Exchange Commission’s (SEC) Regulation
      AB for all mortgage loans for which the Asserting Party served as the custodian
      during 2006, in all cases excluding mortgage loans held by the Asserting Party
      on behalf of Federal National Mortgage Association, Federal Home Loan Mortgage
      Corporation, and Government National Mortgage Association, and excluding
      non-prime loans held by the Asserting Party (the Platform), except for
      servicing criteria 1122(d)(1)(i), 1122(d)(1)(ii), 1122(d)(1)(iii),
      1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(v),
      1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii),
      1122(d)(3)(iv), 1122(d)(4)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi),
      1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
      1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 1122(d)(4)(xiv), and
      1122(d)(4)(xv), as of and for the year ended December 31, 2006. Management
      is responsible for the Asserting Party’s compliance with those servicing
      criteria. Our responsibility is to express an opinion on management’s assessment
      about the Asserting Party’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 Asserting Party’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 Asserting Party 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 Asserting Party 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
      Asserting Party 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 Asserting Party’s compliance with the servicing
      criteria.




In our opinion, management’s
      assessment that First Tennessee Bank National Association complied with the
      aforementioned servicing criteria is fairly stated as of and for the year ended
      December 31, 2006, in all material respects.






/s/ KPMG LLP


Memphis, TennesseeMarch 26,
      2007