PricewaterhouseCoopers
              LLPSuite
              18002001
              Ross Ave.Dallas,
              TX 75201-2997Telephone:
              (214) 999 1400Facsimile
              (214) 754 7991www.pwc.com




Report
      of
      Independent Registered Public Accounting Firm




To
      the
      Board of Directors of The First American Corporation:




We
      have
      examined First American Real Estate Solutions of Texas, L.P.'s (the "Company"
      and an indirect
      subsidiary of The First American Corporation), compliance with the servicing
      criteria set forth in Item
      1122(d) of the Securities and Exchange Commission's Regulation AB for all loans
      for residential mortgage
      loan outsourcing customers for which the Company served as the residential
      tax
      service provider
      (the "Platform") described in the accompanying Report on Assessment of
      Compliance, as of December
      31, 2006 and for the year then ended, excluding criteria 1122(d)(1)(i)-(iii)*,* 1122(d)(2)(i)-(iv), 1122(d)(3)(i)-(iv),
      1122(d)(4)(i)-(x) and 1122(d)(4)(xiv)-(xv), which the Company has determined
      are
      not applicable
      to the servicing activities performed by it with respect to the Platform.
      Management is responsible
      for the Company's compliance with the servicing criteria. Our responsibility
      is
      to express an
      opinion on the Company'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 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 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 wifh the servicing criteria.




Our
      examination disclosed the following material instance of noncompliance with
      the
      servicing criteria set
      forth
      in Item 1122(d)(2)(vii)(B) of Regulation AB applicable to the Company during
      year ended December
      31, 2006. Account reconciliations for all asset-backed securities related bank
      accounts were
      not
      prepared within 30 calendar days after the bank statement cutoff date, or such
      other number of days specified in the transaction agreements as required by
      Item
      1122(d)(2)(vii)(B) of Regulation AB.




In
      our
      opinion, except for the material instance of noncompliance described in the
      preceding paragraph,
      First American Real Estate Solutions of Texas, L.P. complied with the
      aforementioned applicable
      servicing criteria as of and for the year ended December 31, 2006 for all loans
      for residential mortgage
      loan outsourcing customers for which the Company served as the residential
      tax
      service provider,
      in all material respects.




/s/
      PricewaterhouseCoopers LLP




February
      28, 2007