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            **Ernst
              & Young LLP**
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**Report
          of Independent Registered Public Accounting Firm**
  Board
          of
          Directors
 The
          Bank
          of New York
  We
          have
          examined management's assertion, included in the accompanying Management's
          Report on Assertion of Compliance with Applicable Servicing Criteria that
          The
          Bank of New York and The Bank of New York Trust Company, N.A., (collectively,
          the "Company"), complied with the servicing criteria set forth in Item
          1122 (d)
          of the Securities and Exchange Commission's Regulation AB for the publicly
          issued (i.e. transaction-level reporting initially required under the Securities
          and Exchange Act of 1934, as amended) residential mortgage-backed securities
          and
          other mortgage-related asset-backed securities issued on or after January
          1,
          2006 (and like-kind transactions issued prior to January 1, 2006) for which
          the
          Company provides trustee, securities administration, paying agent, or custodial
          services (the "Platform") as of and for the year ended December 31, 2006
          except
          for criteria 1122 (d)(l)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii), which the
          Company
          has determined are not applicable to the activities performed by them with
          respect to the servicing Platform covered by this report. The Platform
          includes
          like-kind transactions
          for which the Company provided trustee, securities administration, paying
          agent
          or custodial services
          as a result of the Company's acquisition as of October 1, 2006 of portions
          of
          JPMorgan Chase Bank, N.A.'s corporate trust business, including structured
          finance agency and trust transactions. Management is responsible for the
          Company's compliance with those 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 and performing such other procedures
          as
          we considered necessary in the circumstances. Our examination included
          testing
          of less than all of the individual 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 and as permitted by the Interpretation 17.06 of the
          SEC
          Division of Corporation Finance Manual of Publicly Available Telephone
          Interpretations ("Interpretation 17.06"). 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.
  A
          Member
          Practice of Ernst & Young Global
  
 
  In
          our
          opinion, management's assertion that the Company complied with the
          aforementioned servicing criteria,
          including servicing criteria for which compliance is determined based on
          Interpretation 17.06 as described above, as applicable, as of and for the
          year
          ended December 31, 2006 for the Platform, is fairly stated,
          in all material respects.
   /s/
          Ernst
& Young LLP
 
  March
          1,
          2007