Exhibit 34.2



PRICEWATERHOUSECOOPERS [LOGO]
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                                                      PricewaterhouseCoopers LLP
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             Report of Independent Registered Public Accounting Firm

To the Board of Directors of Residential Capital, LLC:

We have examined management's assertion, included in the accompanying
Management's Assertion Concerning Compliance with Regulation AB Item 1122
Servicing Criteria, that GMAC Mortgage, LLC (the "Company"), a subsidiary of
Residential Capital, LLC, complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for the GMACM
Private Platform (the "Platform"), as of and for the year then ended December
31, 2006, excluding criteria 1122(d)(1)(iii); 1122(d)(2)(iv);
1122(d)(3)(i),(ii); and 1122(d)(4)(i),(ii), 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 and securities 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 management's
assertion 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.

In our opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2006, for the GMACM Private Platform is fairly stated, in all
material respects.

/s/ PricewaterhouseCoopers LLP

New York, New York
March 6, 2007