Exhibit
      34(a)




**A
      REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**




To
      the
      Partners of


Litton
      Loan Servicing LP:




We
      have
      examined Litton Loan Servicing LP (“the Company’s”) compliance with the
      servicing criteria set forth in Item 1122 (d) of the Securities and
      Exchange Commission’s Regulation AB for the Asset Backed Securities Platform
      (“the Platform”) described in the accompanying Management’s Report on Assessment
      of Compliance with SEC Regulation AB Servicing Criteria as of and for the year
      ended December 31, 2006, excluding criteria 1122 (d)(1)(iii),
      1122 (d)(3)(i)(C), 1122 (d)(3)(ii) regarding the waterfall
      calculation, 1122 (d)(4)(i), 1122 (d)(4)(ii), and
      1122 (d)(4)(xv), which management has determined are not applicable to the
      activities performed by the Company with respect to the Platform. Management
      is
      responsible for the Company’s compliance with the servicing criteria. Our
      responsibility is to express an opinion on 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, including tests on a sample basis of
      the
      servicing activities related to the Platform, determining whether the Company
      performed those selected activities in compliance with the servicing criteria
      during the specified period and performing such other procedures as we
      considered necessary in the circumstances. Our procedures were limited to
      selected servicing activities performed by the Company during the period covered
      by this report and, accordingly, such samples may not have included servicing
      activities related to each specific asset-backed transaction included in the
      Platform. Further, an examination is not designed to detect noncompliance
      arising from errors that may have occurred prior to the period specified above
      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.




Our
      examination disclosed the following material noncompliance with the servicing
      criteria set forth in Item 1122 (d) of the Securities and Exchange
      Commission’s Regulation AB applicable to the Company during the year ended
      December 31, 2006:




|· | 1122(d)(2)(vii)—*Reconciliations
              contain exceptions for reconciling items. These reconciling items are
              resolved within 90 calendar days of their original identification, or
              such other number of days as specified in the transaction
              agreements.*Our testing of reconciliations included certain reconciling items that
              were not resolved within 90 calendar days of their original
              identification on eleven of sixty-three investor bank account
              reconciliations selected for testing. The net of these reconciling
              items
              for those eleven reconciliations was $216,950.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------











|· | 1122(d)(4)(ix)—*Adjustments
              to interest rates or rates of return for pool assets with variable
              rates
              are computed based on the related pool asset documents.*Our testing of sixty-five adjustable rate mortgages revealed two instances
              for which the interest rate reset in the servicing system did not agree
              to
              the interest rates in the appropriate servicing index per the borrower’s
              note documents. These were the result of incorrect information
              transferring from the prior servicer. Additionally, the same sixty-five
              mortgages selected for testing included one instance where the adjustable
              rate mortgage payment change date in the servicing system did not agree
              to
              the loan documents.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



In
      our
      opinion, except for the material noncompliance described in the preceding
      paragraph, the Company complied, in all material respects, with the
      aforementioned applicable servicing criteria for the Asset Backed Securities
      Platform as of and for the year ended December 31, 2006.






S:\Deloitte
      & Touche LLP




Houston,
      Texas


February
      27, 2007