Exhibit 34.4
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                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York NY 10017
                                                   Telephone (646) 471-3000
                                                   Facsimile (813) 286-6000

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that JPMorgan Chase 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 as of December 31, 2006 and
for the period from October 1, 2006 to December 31, 2006 (the "Reporting
Period") for the asset-backed securities transactions backed by residential
mortgages, home equity loans, auto loans, credit cards, dealer floor plans,
retail installment contracts and manufactured housing contracts, that were
registered with the Securities and Exchange Commission pursuant to the
Securities Act of 1933, as amended, where the related asset-backed securities
were outstanding during the Reporting Period (the "Platform"), excluding
criteria 1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(vi), 1122(d)(3)(i)-(iv) and
1122(d)(4)(i)-(xv), 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 JPMorgan Chase Bank, National
Association complied with the aforementioned applicable servicing criteria as
of and for the period ended December 31, 2006 for the Platform is fairly
stated, in all material respects.


/s/ PricewaterhouseCoopers LLP

New York, New York
March 12, 2007