**Exhibit 34.2**




**Management’s
      Assertion on**


**Compliance
      with Regulation AB Criteria**




Report
      of
      Independent Registered Public Accounting Firm






The
      Board
      of Directors




The
      Corporate Trust Services division of Wells Fargo Bank National
      Association:




We
      have
      examined management’s assertion, included in the accompanying Appendix I, that
      the Document Custody section of the Corporate Trust Services division of Wells
      Fargo Bank National Association 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
      commercial mortgage-backed securities issued on or after January 1, 2006 for
      which the Company provides document custody services, excluding any publicly
      issued transactions issued by any government sponsored entity (the Platform)
      as
      of and for the twelve months ended December 31, 2006. Management has determined
      that servicing criteria 1 122(d)(4)(i) and 1 122(d)(4)(ii) are applicable to
      the
      activities it performs with respect to the Platform, and that all other
      servicing criteria set forth in Item 1122(d) are not applicable to the document
      custody services provided by the Company with respect to the Platform.
      Management is responsible for the Company’s compliance with those servicing
      criteria. Our responsibility is to express an opinion on m 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 tha1
      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.




In
      our
      opinion, management’s assertion that the Company complied with the
      aforementioned servicing criteria as of and for the period ended December 31,
      2006 is fairly stated, in all material respects.









/s/
      KPMG
      LLP




Chicago,
      Illinois




March
      1,
      2007




303
      East
      Wacker Drive




Chicago,
      IL 60601-5212