Exhibit 34.3

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|(ERNST & YOUNG LOGO) | ¡ | Ernst &Young LLP                |  | ¡ | Phone: (212) 773-3000
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Report of Independent Registered Public Accounting Firm

Board of Directors
The Bank of New York

We have examined managements
assertion, included in the accompanying Managements Report on Assertion of
Compliance with Applicable Servicing Criteria that The Bank of New York, The
Bank of New York 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 reporting initially
required under the Securities and Exchange Act of 1934, as amended)
asset-backed securities issued on or after January 1, 2006 (and like-kind
transactions issued prior to January 1, 2006) for which the Company provides
trustee, securities administration or paying agent services, other than
residential mortgage backed securities and other mortgage-related asset-backed
securities (the Platform) as of and for the year ended December 31, 2006 except 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 determined ate not applicable to
the activities performed by them with respect to the servicing Platform covered
by this report. The Platform includes like-kind transactions for which the
Company provided trustee, securities administration, or paying agent services as
a result of the Companys acquisition as of October 1, 2006 of portions of
JPMorgan Chase Bank, N.A.s corporate trust business, including structured
finance agency and trust transactions. Management is responsible for the
Companys compliance with those servicing criteria. Our responsibility is to
express an opinion on managements assertion about 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 and performing such other procedures as we considered necessary in
the circumstances. Our examination included testing of less than all of the
individual transactions and securities that comprise the platform, testing of
less than all of the servicing activities related to the Platform, and
determining whether the Company processed those selected transactions and
performed those selected activities in Compliance with the servicing criteria
and as permitted by the Interpretation 17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available Telephone Interpretations (Interpretation
17.06). Furthermore, 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 determine whether errors may
have occurred either 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 for the selected transactions or any other transactions.
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.

A Member Practice
of Ernst & Young Global

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

(ERNST & YOUNG LOGO)

March 1, 2007

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