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**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**








The
      Operating Committee


Saxon
      Mortgage Services, Inc.




We
      have
      examined Saxon Mortgage Services, Inc.'s (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 Residential Mortgage Loans Platform (the Platform) described in the
      Certification Regarding Compliance with the Applicable
      Servicing Criteria (the "Certification") as of and for the year ended December
      31, 2006, excluding criteria
      1122 (d)(1)(iii), 1122 (d)(3)(i)(C), 1122 (d)(4)(xi), 1122 (d)(4)(xii), and
      1122
      (d)(4)(xv), which management
      has determined are not applicable to the activities performed by the Company
      with respect to the Platform.
      Exhibit C to the Certification identifies the individual asset-backed
      transactions 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 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 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.




As
      described in Exhibit A of the Certification, for servicing criteria 1122
      (d)(4)(i) the Company has engaged a vendor
      to
      perform certain activities required by this servicing criteria. The Company
      has
      determined that this vendor is not considered a "servicer" as defined in Item
      1101(j) of Regulation AB, and the Company has elected to take responsibility
      for
      assessing compliance with the servicing criteria applicable to this vendor
      as
      permitted by Interpretation 17.06 of the SEC Division of Corporation Finance
      Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06").
      The Company is solely responsible for determining that it meets
      the
      SEC requirements to apply Interpretation 17.06 for the vendor and related
      criteria as described in its assertion,
      and we performed no procedures with respect to the Company's determination
      of
      its eligibility to use
      Interpretation 17.06.


Member
                ofDeloitte
                Touche Tohmatsu








Our
      examination disclosed the following instances of material noncompliance with
      1122(d)(1)(ii) and 1122 (d)(4)(i) applicable to the Company during the year
      ended December 31, 2006. The Company failed to maintain
      adequate monitoring procedures over one vendor, who provided a service for
      recording lien releases. In
      36 out
      of 45 loans tested, the Company failed to ensure that lien releases were sent
      to
      consumers or to the recording jurisdiction, as appropriate, within the
      timeframes specified in the transactions agreements and therefore did not
      maintain proper collateral or security on the pool assets as required by the
      transaction agreements.




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 Residential Mortgage
      Loans Platform as of and for the year ended December 31, 2006.




Exhibit
      B
      to the Certification includes management's responses to the material
      noncompliance identified in our examination. Such responses have not been
      subjected to the procedures applied in our examination and, accordingly,
      we do not express an opinion or provide any form of assurance on the
      appropriateness of the responses or the effectiveness of any corrective actions
      described therein.








/s/
      Deloitte & Touche LLP





McLean,
      Virginia


March
      15,
      2007