**Exhibit 34.1**




**Report
      of Independent Registered Public Accounting Firm**




Deloitte
      & Touche LLP




Suite
      2300




333
      Clay
      Street




Houston,
      TX 77002-4196




USA




Tel:
      +1
      713 982 2000 Fax: +1 713 982 2001




www.deloitte.com




A
      REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




To
      the
      Partners of




Litton
      Loan Servicing LP:




We
      have
      examined Litton Loan Servicing LP (“the Company’s”) compliance with the
      servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
      Commission’ s Regulation AB for the Asset Backed Securities Platform (“the
      Platform”) described in the accompanying Management’s Report on Assessment of
      Compliance with SEC Regulation AB Servicing Criteria as of and for the year
      ended December 31, 2006, excluding criteria 1122 (d)(1)(iii), 1122 (d)(3)(i)(C),
      1122 (d)(3)(ii) regarding the waterfall calculation, 1122 (d)(4)(i), 1122
      (d)(4)(ii), and 1122 (d)(4)(xv), which management has determined are not
      applicable to the activities performed by the Company with respect to the
      Platform. Management is responsible for the Company’s compliance with the
      servicing criteria. Our responsibility is to express an opinion on 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, including tests on a sample basis of
      the
      servicing activities related to the Platform, determining whether the Company
      performed those selected activities in compliance with the servicing criteria
      during the specified period and performing such other procedures as we
      considered necessary in the circumstances. Our procedures were limited to
      selected servicing activities performed by the Company during the period covered
      by this report and, accordingly, such samples may not have included servicing
      activities related to each specific asset-backed transaction included in the
      Platform. Further, an examination is not designed to detect noncompliance
      arising from errors that may have occurred prior to the period specified above
      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.









Our
      examination disclosed the following material noncompliance with the servicing
      criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s
      Regulation AB applicable to the Company during the year ended December 31,
      2006:




•
      1122(d)(2)(vii)—Reconciliations contain exceptions for reconciling items. These
      reconciling items are resolved within 90 calendar days of their original
      identification, or such other number of days as specified in the transaction
      agreements. Our testing of reconciliations included certain reconciling items
      that were not resolved within 90 calendar days of their original identification
      on eleven of sixty-three investor bank account reconciliations selected for
      testing. The net of these reconciling items for those eleven reconciliations
      was
      $216,950.




•
      1122(d)(4)(ix)—Adjustments to interest rates or rates of return for pool assets
      with variable rate are computed based on the related pool asset documents.
      Our
      testing of sixty-five adjustable rate mortgages revealed two instances for
      which
      the interest rate reset in the servicing system did not agree to the interest
      rates in the appropriate servicing index per the borrower’s note documents.
      These were the result of incorrect information transferring from the prior
      servicer. Additionally, the same sixty-five mortgages selected for testing
      included one instance where the adjustable rate mortgage payment change date
      in
      the servicing system did not agree to the loan documents.




In
      our
      opinion, except for the material noncompliance described in the preceding
      paragraph, the Company complied, in all material respects, with the
      aforementioned applicable servicing criteria for the Asset Backed Securities
      Platform as of and for the year ended December 31, 2006.









/s/
      Deloitte & Touche LLP




Houston,
      Texas




February
      27, 2007