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          Report of Independent Registered Public Accounting Firm
                Regulation AB Item 1122 Servicing Platform


Ameriquest Mortgage Company
1100 Town & Country Road
Orange, California 92868

AMC Mortgage Services, Inc.
1100 Town & Country Road
Orange, California 92868

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with the Applicable Servicing Criteria
(the "Management Certification"), that Ameriquest Mortgage Company and AMC
Mortgage Services, Inc. (collectively the "Company"), wholly owned
subsidiaries of ACC Capital Holdings Corporation, complied with the servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange
Commission's Regulation AB for the residential mortgage loan servicing
compliance platform (the "Regulation AB Item 1122 Servicing Platform"), as
defined in the Management Certification, except for the instances of material
noncompliance described therein, as of and for the year ended December 31,
2006, and except for criteria 1122(d)(1)(iii), 1122(d)(2)(iv) and
1122(d)(4)(xv), which the Company has determined are not applicable to the
activities performed by them with respect to the Regulation AB Item 1122
Servicing Platform covered by this report. 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 asset backed
transactions and securities that comprise the Regulation AB 1122 Servicing
Platform, testing of less than all of the servicing activities related to
the Regulation AB 1122 Servicing 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 Securities and Exchange Commission 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
tile 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. Although the Company is responsible
for




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assessing compliance with the servicing criteria 1122(d)(4)(vi), the Company
determined there were no servicing criteria to be complied with.

As described in the Management Certification, for servicing criteria
1122(d)(4)(i), 1122(d)(4)(ii), and 1122(d)(4)(vii), the Company has
engaged various vendors to perform certain activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a "services" as defined in Item 11010) of Regulation AB, and
the Company has elected to take responsibility for assessing compliance with
the applicable criteria to each vendor as permitted by Interpretation 17.06.
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 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 these 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.

Our examination disclosed the following material noncompliance with servicing
criteria applicable to the Company's Regulation AB Item 1122 Servicing
Platform during the year ended December 31, 2006; 1122(d)(2)(vi) with respect
to the safeguarding off unissued checks; and 1122(d)(4)(vii) with respect to
the requirement of borrower's documentation in the loss mitigation and
recovery process.

The information referring to remediation activities and other matters in the
section Other Matters To Be Reported, as well as Appendix C, Items 2, 4, 6,
and section Other Matters To Be Reported, of the Management's Certification
is presented by the Company for information purposes. Such information has not
been subjected to the procedures applied in our examination of management's
assertion as described above, and accordingly, we express no opinion on it.

In our opinion, except for the material noncompliance described in the fourth
paragraph, the Company complied with the aforementioned servicing criteria,
including servicing criteria 1122(d)(4)(i), 1122(d)(4)(ii), and
1122(d)(4)(vii) for which compliance is determined based on Interpretation
17.06 as described in the third paragraph, as of and for the year ended
December 31, 2006 for the Regulation AB 1122 Servicing Platform.

As further described in the Management Certification, due to a programming
error in their servicing system, the Company did not analyze on a timely
basis as required in accordance with the servicing criterion 1122(d)(4)(x)(A)
certain escrow accounts on the Regulation AB Item 1122 Servicing Platform
which were due for annual escrow analysis in 2007.

             /s/   Ernst & Young LLP

March 26, 2007