Exhibit 34.1


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             Report of Independent Registered Public Accounting Firm

The Board of Directors
Impac Funding Corporation

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Regulation AB Criteria, that Impac
Funding Corporation (the Company), a wholly-owned subsidiary of Impac Mortgage
Holdings, Inc., complied with the servicing criteria set forth in Item 1122 (d)
of the Securities and Exchange Commission's Regulation AB for the
publicly-issued mortgage-backed securities issued on or after January 1, 2006,
for which the Company performs master servicing (the Platform) as of and for the
year ended December 31, 2006, except for criteria 1122(d)(1)(ii),
1122(d)(1)(iii), 1122(d)(2)(iv), 1122(d)(2)(vi), 1122(d)(3)(i), 1122(d)(3)(iii),
1122(d)(3)(iv), 1122(d)(4)(i), 1122(d)(4)(ii), and 1122(d)(4)(iv) through
1122(d)(4)(xiii), which the Company has determined are not applicable to the
activities performed by them with respect to the servicing 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 attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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 individual asset backed transactions
and securities that comprise the Platform, testing of less than all of the
servicing activities related to the Platform, and determining whether the
Company processed those selected transactions and performed those selected
activities in compliance with the servicing criteria. Furthermore, 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 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 selected transactions or any other transactions. 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.

                    A Member Practice of Ernst & Young Global

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[LOGO] ERNST & YOUNG        Ernst & Young LLP

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 Platform is fairly stated, in all material respects.


                                         /s/ Ernst & Young LLP

March 15,2007