KPMG
              LLP303
              East Wacker DriveChicago,
              IL 60601-5212







**Report
      of Independent Registered Public Accounting Firm**







The
      Board
      of Directors


The
      Trust
& Securities Services department of Deutsche Bank National Trust Company and
      Deutsche Bank Trust Company Americas:





We
      have
      examined management’s assertion, included in the accompanying Appendix I, that
      the Trust & Securities Services department of Deutsche Bank National Trust
      Company and Deutsche Bank Trust Company Americas (collectively the “Company”)
      complied with the servicing criteria set forth in Item 1122(d) of the Securities
      and Exchange Commission’s Regulation AB for publicly-issued (i.e.,
      transaction-level reporting required under the Securities Exchange Act of 1934,
      as amended) residential mortgage-backed securities and other asset-backed
      securities issued on or after January 1, 2006, for which the Company provides
      trustee, securities administration or paying agent services, excluding any
      publicly issued transactions, sponsored or issued by any government sponsored
      entity (the Platform), except for servicing criteria 1122(d)(2)(iii),
      1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
      1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
      1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has
      determined are not applicable to the activities it performs with respect to
      the
      Platform, as of and for the twelve months ended December 31, 2006. 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 based on our examination.





Our
      examination was conducted in accordance with the 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 servicing
      criteria specified above and performing such other procedures as we considered
      necessary in the circumstances. Our examination included testing of less than
      all of the individual asset-backed 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. 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.





As
      described in management’s assertion included in the accompanying Appendix I, for
      servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the
      Company has engaged various vendors to perform the activities required by these
      servicing criteria. The Company has determined that these vendors are not
      considered a “servicer” as defined in Item 1 of Regulation AB, and the Company
      has elected to take responsibility for assessing compliance with the servicing
      criteria applicable to each vendor as permitted by Interpretation 17.06 of
      the
      SEC








KPMG
              LLP,
              a U.S. limited liability partnership, is the U.S.
 Member
              firm of KPMG International, a Swiss cooperative.














Division
      of Corporation Finance Manual of Publicly Available Telephone Interpretations
      (“Interpretation 17.06”). As permitted by Interpretation 17.06, the Company has
      asserted that it has policies and procedures in place designed to provide
      reasonable assurance that the vendors’ activities comply in all material
      respects with the servicing criteria applicable to each vendor. The Company
      is
      solely responsible for determining that it meets the SEC requirements to apply
      Interpretation 17.06 for the vendors and related criteria as described in its
      assertion, and we performed no procedures with respect to the Company’s
      eligibility to apply Interpretation 17.06.





In
      our
      opinion, management’s assertion that the Company complied with the
      aforementioned servicing criteria including servicing criteria 1122 (d)(2)(i),
      1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based
      on
      Interpretation 17.06 as described above, as of and for the twelve months ended
      December 31, 2006 is fairly stated, in all material respects.





***/s/
      KPMG LLP***








Chicago,
      Illinois


February
      28, 2007