ERNST & YOUNG
            Ernst
              & Young LLP
            Phone:
              (612) 343-1000220
              South Sixth Street, Ste. 1400
            www.ey.comMinneapolis,
              MN 55402-4509




Report
      of
      Independent Registered Public Accounting Firm


We
        have
        examined management's assertion, included in the accompanying Report on Assessment
        of Compliance with SEC Regulation AB Servicing Criteria, that U.S. Bank National
        Association (the Company) complied with the servicing criteria set forth
        in Item
        1122
        (d) of the Securities and Exchange Commission's Regulation AB for the
        Corporate Trust Asset Backed Securities platform (the Platform) as of and
        for
        the year
        ended December 31, 2006, except for criteria 1122 (d)(l)(i), 1122 (d)(l)(iii), 1122
        (d)(2)(i) through 1122 (d)(2)(vii), 1122 (d)(3)(i) through 1122 (d)(3)(iv),
        and 1122
        (d)(4)(iv) through 1122 (d)(4)(xv), 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 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 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.
  In
        our
        opinion, management's assertion that the Company complied with the
        afore- mentioned
        servicing criteria as of and for the year ended December 31, 2006, for the
        Corporate Trust Asset Backed Securities platform is fairly stated, in all
        material respects.
   February
        26, 2007
 A
        Member
        Practice of Ernst & Young Global