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**Report
        of Independent Registered Public Accounting Firm**
 
 We
        have
        examined management's assertion, included in the accompanying Report on
        Assessment of Compliance
        with Securities and Exchange Commission's Regulation AB Servicing Criteria,
        that
        ZC Real
        Estate Tax Solutions Limited (the Company) complied with certain servicing
        criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
        Regulation AB for the ZC Tax Source (ZCTS) Real Estate Tax Outsourcing Platform
        (Platform) as of and for the year ended December 31, 2006.
        The
        Company has determined that only certain servicing criteria 1122 (d) 4(xi)
        and
        1122 (d) 4(xii)
        are applicable to the activities performed by them with respect to the Platform
        covered by this report. The Company has determined that the remaining servicing
        criteria set forth in Item 1122 (d) of the
        Securities and Exchange Commission's Regulation AB are not applicable to
        the
        activities performed by them with respect to the Platform covered by this
        report. See Appendix A of management's assertion for the Platform covered
        by
        this report. Management is responsible for the Company's compliance with those
        servicing criteria. Our responsibility is to express an opinion or management's
        assertion about 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
        less than all of the servicing
        activities related to the Platform, and determining whether the Company
        performed those selected
        activities in compliance with the servicing criteria. Furthermore, our
        procedures were limited to the
        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
        Platform. 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 servicing criteria
        as of and for the year ended December 31, 2006 for the ZCTS Platform is fairly
        stated, in all material
        respects.
 
 
 /s/
        Ernst
& Young LLP
 
 
 March
        1,
        2007
 
 
 
 A
        Member
        Practice of Ernst & Young Global.