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**Report
        of Independent Registered Public Accounting Firm**
 
 Board
        of
        Directors and Shareholders
 HomeBanc
        Corp.
 
 We
        have
        examined management's assertion (except for Appendix C), included in the
        accompanying Report on Assessment of Compliance with SEC Regulation AB Servicing
        Criteria, that HomeBanc Mortgage Corporation (the Company), a wholly owned
        subsidiary of HomeBanc Corp., complied with the servicing criteria set forth
        in
        Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for
        the
        residential mortgage loans servicing platform as of and for the year ended
        December 31, 2006, except for 1122 (d)(l)(iii), 1122 (d)(3)(i), 1122 (d)(3)(ii),
        1122 (d)(3)(iii), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii) and
        1122
        (d)(4)(xv), which the Company has determined are not applicable to the
        activities performed by them with respect to the servicing platform covered
        by
        this report (See Appendix A). See Appendix B of management's assertion for
        the
        asset backed transactions covered by this platform. 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 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 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 and as permitted by the Interpretation 17.06 of the
        SEC
        Division of Corporation Finance Manual of Publicly Available Telephone
        Interpretations ("Interpretation 17.06"). 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, for servicing criteria 1122 (d)(2)(i),
        the
        Company has engaged various vendors to perform the activities required by
        this
        servicing criteria. The Company has determined that these vendors are not
        considered a "servicer" as defined in Item 1101(j) of Regulation AB, and
        the
        Company has elected to take responsibility for assessing compliance with
        the
        applicable servicing criteria applicable to each vendor as permitted by
        Interpretation 17.06. As permitted by Interpretation 17.06, the Company has
        asserted that it has policies and procedures in place designed to




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provide
        reasonable assurance that the vendors' activities comply in all material
        respects with 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.
 
 Our
        examination disclosed the following material noncompliance with the servicing
        criteria 1122 (d)(2)(vii) and 1122 (d)(4)(viii), applicable to the Company
        during the year ended December 31, 2006. Certain reconciliations for
        asset-backed securities related bank accounts, including custodial accounts
        were
        not prepared in a timely manner (i.e., within 30 calendar days after the
        bank
        statement cutoff date), and certain delinquent loan follow up activities
        were
        not documented.
 
 In
        our
        opinion, except for the material noncompliance described in the fourth
        paragraph, the Company complied, in all material respects, with the
        aforementioned servicing criteria as of and for the year ended December 31,
        2006.
 
 /s/
        Ernst
& Young LLP
 
 February
        28, 2007