EXHIBIT 34.4

         Annual Independent Accountant's Report in Respect of Servicing
                      for the year ended December 31, 2006
                     (Systems & Services Technologies, Inc.)

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of Systems & Services Technologies, Inc.

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that Systems & Services Technologies, Inc. (the "Company") complied
with the servicing criteria set forth in Item 1122(d) of the Securities and
Exchange Commission's (SEC) Regulation AB as of December 31, 2006 and for the
period from August 2, 2006 to December 31, 2006 (the "Reporting Period) for the
asset-backed securities transactions backed by automobile or light truck
receivables, 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"),excludingcriteria1122(d)(1)(i),(1122)(d)(iii)-(iv),
(1122)(d)(2)(iii)-(vii),1122(d)(3)(i)-(iv),1122(d)(4)(ix)-(xii)and
1122(d)(4)(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 transaction sand 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 Company complied with the
aforementioned applicable servicing criteria as of December 31, 2006 and for the
period from August 2, 2006 to December 31, 2006 for the Platform is fairly
stated, in all material respects.

/s/ PricewaterhouseCoopers LLP
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New York, New York

March 13, 2007