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**Report
      of Independent Registered Public Accounting Firm**




We
      have
      examined management's assertion, included in the accompanying Report on
      Assessment of Compliance
      with Securities and Exchange Commission's Regulation AB Servicing Criteria,
      that
      ZC Real
      Estate Tax Solutions Limited (the Company) complied with certain servicing
      criteria set forth in Item
      1122
      (d) of the Securities and Exchange Commission's Regulation AB for the ZC Tax
      Source (ZCTS)
      Real Estate Tax Outsourcing Platform (Platform) as of and for the year ended
      December 31, 2006. The Company has determined that only certain servicing
      criteria 1122 (d) l(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
      1122 (d) 4(xiii) are applicable to the activities performed by them with
      respect to the Platform covered by this report. The Company has determined
      that
      the remaining servicing
      criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
      Regulation AB are not applicable to the activities performed by them with
      respect to the Platform covered by this report. See
      Appendix A of management's assertion for the Platform covered by this report.
      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 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
      less than all of the servicing
      activities related to the Platform, and determining whether the Company
      performed those selected
      activities in compliance with the servicing criteria. Furthermore, our
      procedures were limited to the
      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
      Platform. 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 year ended December 31,
      2006
      for the ZCTS Platform is fairly stated, in all material
      respects.




/s/
      Ernst
& Young LLP




March
      1,
      2007




Ernst
      & Young LLP is a member of Ernst & Young International, Ltd.