**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
            Boards of Directors of Equity One, Inc. and Popular Mortgage Servicing,
            Inc.
            (wholly-owned subsidiaries
            of Popular Financial Holdings, Inc.):
  We
            have
            examined Equity One, Inc.'s and Popular Mortgage Servicing, Inc.'s (together
            the
            "Company") compliance with the servicing criteria set forth in Item 1122(d)
            of
            the Securities and Exchange
            Commission's Regulation AB for the 2006 asset backed securities transactions
            of
            residential mortgage loans described in the accompanying Appendix A (the
            "Platform") to Management's Report on
            Assessment of Compliance with Applicable Servicing Criteria as of and
            for the
            year ended December
            31, 2006, excluding criteria 1122(d)(l)(iii) and 1122(d)(4)(xv), which
            the
            Company has determined
            are not applicable to the servicing activities performed by it with respect
            to
            the Platform. Appendix A to management's assertion identifies the individual
            asset-backed transactions 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 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 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.
  Our
            examination disclosed the following material noncompliance with the servicing
            criteria set forth in Item 1122(d)(2)(vii) of Regulation AB applicable
            to the
            Company during the year ended December 31, 2006.
            Bank reconciliations were not prepared within 30 calendar days after
            the bank
            statement cutoff date, as required by Item 1122(d)(2)(vii)(B) of Regulation
            AB.
            Reconciling items in bank reconciliations were not resolved within 90
            days of
            their original identification, as required by Item 1122(d)(2)(vii)(D).
  
  
 In
            our
            opinion, except for the material noncompliance described in the preceding
            paragraph, the Company
            complied with the aforementioned applicable servicing criteria as of
            and for the
            year ended December 31, 2006 for the asset backed securities transactions
            of
            residential mortgage, in all material respects.
   /s/
            PricewaterhouseCoopers LLP
  New
            York,
            New York
 March
            14,
            2007