EXHIBIT 34.6

         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                           (JPMorgan Chase Bank, N.A.)

             Report of Independent Registered Public Accounting Firm

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

We have examined JPMorgan Chase Bank, National Association's (the "Company")
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB as of September 30, 2006 and
for the period from January 1, 2006 to September 30, 2006 (the "Reporting
Period") for the asset-backed securities transactions backed by residential
mortgages, home equity loans, auto loans, credit card receivables, 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") described in the
accompanying Management's Report on Assessment of Compliance with Applicable
Servicing Criteria, excluding criteria 1122(d)(1)(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 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 the Company's compliance with the servicing criteria 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.

Our examination disclosed the following material noncompliance with the
servicing criteria set forth in Items 1122(d)(3)(i) and 1122(d)(3)(ii) of
Regulation AB applicable to the Company during the period from January 1, 2006
to September 30, 2006. Certain monthly investor reports omitted information
required by the transaction agreements and/or contained errors in the
information presented and certain monthly investor distributions contained
errors as to the amounts due to certain investors.

In our opinion, except for the material noncompliance described in the preceding
paragraph, JPMorgan Chase Bank, National Association complied with the
aforementioned applicable servicing criteria as of and for the period ended
September 30, 2006 for the Platform, in all material respects.

/s/ PricewaterhouseCoopers LLP
------------------------------
New York, New York

March 14, 2007



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             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 contacts, 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 the 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