**■**
            **Ernst
              & Young LLP**
            **■**
            Phone:
              (404) 874-8300Suite
              2800
            
            www.ey.com600
              Peachtree StreetAtlanta,
              Georgia 30308-2215


**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 Sterling
        Insurance Agency, Inc. (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 Sterling
        Automated Tracking
        Solution (Tracking System) hazard insurance outsourcing Platform (Platform)
        as
        of and for the year
        ended December 31, 2006. The Company has determined that only certain servicing
        criteria 1122 (d)
        l(iv), 1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d) 4(xiii) 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 on 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 Tracking System Platform
        is fairly stated, in
        all
        material respects.
   /s/
        Ernst
& Young LLP
  February
        20, 2007
  A
        Member
        Practice of Ernst & Young Global