**Exhibit 34.4**

Reportof Independent Registered Public Accounting Firm

Board of DirectorsThe Bank of New York

 

We have examined management’s assertion,included in the accompanying Management’s Report on Assertion of Compliancewith Applicable Servicing Criteria that The Bank of New York, The Bank of NewYork Trust Company, N.A., and The Bank of New York (Delaware), (collectively,the “Company”), complied with the servicing criteria set forth in Item 1122 (d)of the Securities and Exchange Commission’s Regulation AB for the publicly issued (i.e. transaction-level reportinginitially required under the Securities and Exchange Act of 1934, as amended)asset-backed securities issued on or after January 1, 2006 (and like-kindtransactions issued prior to January 1, 2006) for which the Company providestrustee, securities administration or paying agent services, other thanresidential mortgage backed securities and other mortgage-related asset-backedsecurities (the “Platform”) as of and for the year ended December 31, 2006except for criteria 1122(d)(l)(ii)-(iv), 1122(d)(2)(iii), 1122(d)(2)(vi),1122(d)(4)(vi)-(viii) and 1122(d)(4)(x)-(xiv), which the Company has determinedare not applicable to the activities performed by them with respect to theservicing Platform covered by this report. The Platform includes like-kindtransactions for which the Company provided trustee, securities administration,or paying agent services as a result of the Company’s acquisition as of October1, 2006 of portions of JPMorgan Chase Bank, N.A.’s corporate trust business,including structured finance agency and trust transactions. Management isresponsible for the Company’s compliance with those servicing criteria. Ourresponsibility is to express an opinion on management’s assertion about theCompany’s compliance with the servicing criteria based on our examination.

Our examination wasconducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants, as adopted by the Public CompanyAccounting Oversight Board (United States) and, accordingly, includedexamining, on a test basis, evidence about the Company’s compliance with theapplicable servicing criteria and performing such other procedures as weconsidered necessary in the circumstances. Our examination included testing ofless than all of the individual transactions and securities that comprise theplatform, testing of less than all of the servicing activities related to thePlatform, and determining whether the Company processed those selectedtransactions and performed those selected activities in compliance with theservicing criteria and as permitted by the Interpretation 17.06 of the SECDivision of Corporation Finance Manual of Publicly Available TelephoneInterpretations (“Interpretation 17.06”). Furthermore, our procedures werelimited to the selected transactions and servicing activities performed by theCompany during the period covered by this report. Our procedures were notdesigned to determine whether errors may have occurred either prior to orsubsequent to our tests that may have affected the balances or amountscalculated or reported by the Company during the period covered by this reportfor the selected transactions or any other transactions. We believe that ourexamination provides a reasonable basis for our opinion. Our examination doesnot provide a legal determination on the Company’s compliance with theservicing criteria.

In our opinion,management’s assertion that the Company complied with the aforementionedservicing criteria, including servicing criteria for which compliance isdetermined based on Interpretation 17.06 as described above, as applicable, asof and for the year ended December 31, 2006 for the Platform, is fairly stated,in all material respects.

/s/ Ernst & Young LLP

March 1, 2007

 

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