**Exhibit 34.5**

**Report of Independent Registered Public Accounting Firm**

To the Board of Directors of JPMorgan ChaseBank, National Association

We have examined JPMorgan Chase Bank, NationalAssociation’s (the “Company”) compliance with the servicing criteria set forthin Item 1122(d) of the Securities and Exchange Commission’s Regulation AB as ofSeptember 30,2006 and for the period from January 1, 2006 to September 30, 2006(the “Reporting Period) for the asset-backed securities transactions backed byresidential mortgages, home equity loans, auto loans, credit card receivables,dealer floor plans, retail installment contracts and manufactured housingcontracts that were registered with the Securities and Exchange Commissionpursuant to the Securities Act of 1933 as amended where the relatedasset-backed securities were outstanding during the Reporting Period (the “Platform”)described in the accompanying Management’s Report on Assessment of Compliancewith Applicable Servicing Criteria, excluding criteria 1122(d)(l)(ii)-(iv),1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)- (xiv),which the Company has determined are not applicable to the activities performedby it with respect to the Platform. Appendix A to management’s assertion identifiesthe individual asset-backed transactions and securities defined by managementas constituting the Platform. Management is responsible for the Company’scompliance with the servicing criteria. Our responsibility is to express anopinion on the Company’s compliance with the servicing criteria based on ourexamination.

Ourexamination was conducted in accordance with standards of 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 ofselected asset-backed transactions and securities that comprise the Platform,testing of selected servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the applicable servicingcriteria. Our procedures were limited to the selected transactions andservicing activities performed by the Company during the period covered by thisreport. Our procedures were not designed to detect noncompliance arising fromerrors that may have occurred prior to or subsequent to our tests that may haveaffected the balances or amounts calculated or reported by the Company duringthe period covered by this report. We believe that our examination provides areasonable basis for our opinion. Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria.

Our examination disclosed the following materialnoncompliance with the servicing criteria set forth in Items 1122(d)(3)(i) and1122(d)(3)(ii) of Regulation AB applicable to the Company during the periodfrom January 1, 2006 to September 30, 2006. Certain monthly investor reportsomitted information required by the transaction agreements and/or containederrors in the information presented and certain monthly investor distributionscontained errors as to amounts due to certain investors.

In our opinion, except for thematerial noncompliance described in the preceding paragraph, JPMorgan ChaseBank, National Association complied with the aforementioned applicableservicing criteria as of and for the period ended September 30, 2006 for thePlatform, in all material respects.

/s/ PricewaterhouseCoopers LLP

New York, New YorkMarch 14, 2007

 

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