KPMG
              LLP303
              East Wacker DriveChicago,
              IL 60601-5212




**Report
        of Independent Registered Public Accounting Firm**
  
 The
        Board
        of Directors
 The
        Trust
& Securities Services department of Deutsche Bank National Trust Company and
        Deutsche Bank Trust Company Americas:
 
 We
        have
        examined management’s assertion, included in the accompanying Appendix I, that
        the Trust & Securities Services department of Deutsche Bank National Trust
        Company and Deutsche Bank Trust Company Americas (collectively the “Company”)
        complied with the servicing criteria set forth in Item 1122(d) of the Securities
        and Exchange Commission’s Regulation AB for publicly-issued (i.e.,
        transaction-level reporting required under the Securities Exchange Act of
        1934,
        as amended) residential mortgage-backed securities and other asset-backed
        securities issued on or after January 1, 2006, for which the Company provides
        trustee, securities administration or paying agent services, excluding any
        publicly issued transactions, sponsored or issued by any government sponsored
        entity (the Platform), except for servicing criteria 1122(d)(2)(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) and 1122(d)(4)(xiv), which the Company
        has
        determined are not applicable to the activities it performs with respect
        to the
        Platform, as of and for the twelve months ended December 31, 2006. 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 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 Company’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 Company 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 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.
 
 As
        described in management’s assertion included in the accompanying Appendix I, for
        servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the
        Company has engaged various vendors to perform the activities required by
        these
        servicing criteria. The Company has determined that these vendors are not
        considered a “servicer” as defined in Item 1 of Regulation AB, and the Company
        has elected to take responsibility for assessing compliance with the servicing
        criteria applicable to each vendor as permitted by Interpretation 17.06 of
        the
        SEC
 
  KPMG
              LLP,
              a U.S. limited liability partnership, is the U.S.
 Member
              firm of KPMG International, a Swiss cooperative.
   
 
 Division
        of Corporation Finance Manual of Publicly Available Telephone Interpretations
        (“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 the 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 the 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.
 
 In
        our
        opinion, management’s assertion that the Company complied with the
        aforementioned servicing criteria including servicing criteria 1122 (d)(2)(i),
        1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based
        on
        Interpretation 17.06 as described above, as of and for the twelve months
        ended
        December 31, 2006 is fairly stated, in all material respects.
 
 ***/s/
        KPMG LLP***
 
 
 Chicago,
        Illinois
 February
        28, 2007