**PricewaterhouseCoopers
                LLP**
              PricewaterhouseCoopers
                  Center
                300
                  Madison Avenue
                New
                  York NY 10017
                Telephone
                  (646) 471-3000
                Facsimile
                  (813) 286-6000




**Report
      of Independent Registered Public Accounting Firm**




To
      the
      Board of Directors of JPMorgan Chase Bank, National Association




We
      have
      examined management's assertion, included in the accompanying Management's
      Report on Assessment of Compliance with Applicable Servicing Criteria, that
      JPMorgan Chase Bank, National Association (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 backed
      by residential mortgages and home equity loans, for which the Company acts
      as
      Custodian (the "Platform"), as of September 30, 2006 and for the period from
      January 1, 2006 to September 30, 2006 excluding the criteria 1122(d)
      (1)(i)-(iv), (2)(i)-(vii), (3)(i)-(iv),
      and (4)(iii)-(xv), which
      the
      Company has determined are not applicable to the 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 period ended
      September 30, 2006 for the Platform is fairly stated, in all material
      respects.






/s/
      PricewaterhouseCoopers LLP




March
      1,
      2007