Exhibit 34.4


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                        KPMG LLP
                        Suite 2000
                        355 South Grand Avenue
                        Los Angeles, CA 90071-1568


             Report of Independent Registered Public Accounting Firm


The Board of Directors
Balboa Insurance Company:

We have examined management's assessment, included in the accompanying
Assessment of Compliance with Applicable Servicing Criteria, that Balboa
Insurance Company, including its wholly owned subsidiaries, Meritplan Insurance
Company and Newport Management Corporation (collectively the Company) complied
with the servicing criteria set forth in Item 1122(d) of the Securities and
Exchange Commission's Regulation AB for pools of loans, underlying publicly
issued residential mortgage-backed securities that were issued on or after
January 1, 2006 by Saxon Mortgage Services, Inc., on which escrow payments were
disbursed from January 1, 2006 to September 1, 2006 (the Platform), specifically
Item 1122(d)(4)(xi), only as it relates to: (1) processing the obligor's hazard
insurance information the Company receives; (2) providing Saxon Mortgage
Services, Inc. with the applicable hazard insurance effective date, payment
amount, and payee (collectively, Insurance Information); (3) providing the
Insurance Information to Saxon Mortgage Services, Inc. no later than 5 days
prior to the applicable expiration date as indicated in the Insurance
Information; and (4) disbursing escrowed insurance payments to insurance
carriers on or before the applicable expiration date, as of and for the period
from January 1, 2006 to September 1, 2006. The Company has determined that no
other servicing criteria are applicable to the activities it performs with
respect to the Platform. Schedule A to the Assessment of Compliance with
Applicable Servicing Criteria lists the individual loans identified by
management as constituting the Platform. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on management's assessment 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 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. 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.

           KPMG LLP, a U.S. limited liability partnership, is the U.S.
            member firm of KPMG International, a Swiss cooperative.
<PAGE>

In our opinion, management's assessment that the Company complied with the
aforementioned servicing criterion as of and for the period from January 1, 2006
to September 1, 2006 is fairly stated, in all material respects.


                        /s/ KPMG LLP

Los Angeles, California
February 28, 2007


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