EX-34 (a)
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PricewaterhouseCoopers LLP
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Report of Independent Registered Public Accounting Firm


To the Shareholders and the
Board of Directors of Assurant, Inc.


We have examined American Security Insurance Company, Standard Guaranty
Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco
Financial Institution Solutions, Inc.")'s (affiliates of Assurant Inc.,
collectively, the "Asserting Party") compliance with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for all the mortgage loan-tracking transactions for such
asset-backed securities transactions that were registered after January 1,
2006 with the Securities and Exchange Commission pursuant to the Securities
Act of 1933 (the "Platform") described in the accompanying "Restated Report on
Assessment of Compliance with 1122(d)(2)(vi), 1122(d)(4)(xi) and
1122(d)(4)(xii) of Regulation AB Servicing Criteria", as of December 31, 2006
and for the year then ended (the "Reporting Period"), excluding criteria
1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(v), 1122(d)(2)(vii), 1122(d)(3)(i)-(iv),
1122(d)(4)(i)-(x) and 1122(d)(4)(xiii)-(xv), which the Asserting Party has
determined are not applicable to the servicing activities performed by it with
respect to the Platform. Management is responsible for compliance with the
servicing criteria. Our responsibility is to express an opinion on the
Management's compliance with the servicing criteria 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 Asserting Party'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 Asserting Party 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 Asserting Party 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 Asserting Party 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
Asserting Party's compliance with the servicing criteria.

The Asserting Party previously excluded the applicable servicing criteria set
forth in 1122(d)(4)(xii) from the scope of its assessment of compliance. The
Asserting Party has now assessed its compliance with the servicing criterion
1122(d)(4)(xii) for the Reporting Period and has identified material
noncompliance with that servicing criterion. Our examination also disclosed
material noncompliance


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with the servicing criterion. Specifically, the Asserting Party did not have,
during the reporting period, sufficient policies and procedures to capture the
information with respect to the Platform necessary to determine whether any
late payment penalties in connection with any payment to be made on behalf of
an obligor are paid from the servicer's funds and are not charged to the
obligor, unless the late payment was due to the obligor's error or omission.
The Asserting Party has restated its previous assessment for the Reporting
Period, which excluded evaluation of the criterion, to include the criterion
and reflect the material noncompliance as a result of its assessment.
Accordingly, our present opinion on the Asserting Party's compliance with the
applicable servicing criteria, as presented herein, is different from that
expressed in our previous report.

In our opinion, except for the material noncompliance described in the
preceding paragraph, the Asserting Party complied with the aforementioned
applicable servicing criteria as of and for the year ended December 31, 2006
for the Platform, in all material respects.



/s/ PriceWaterhouseCoopers LLP

February 23, 2007, except for the Asserting Party's restatement described
above regarding the assessment of the servicing criteria set forth in
1122(d)(4)(xii) which was previously excluded from the scope of its assessment
of compliance with applicable servicing criteria, as to which the date is
January 30, 2008


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