PRICEWATERHOUSECOOPERS
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                                                PricewaterhouseCoopers LLP
                                                PricewaterhouseCoopers Center
                                                300 Madison Avenue
                                                New York NY 10017
                                                Telephone (646) 471 3000
                                                Facsimile (813) 286 6000

           Report of Independent Registered Public Accounting Firm

To the Stockholder of JPMorgan Chase Bank, National Association:

We have examined management's assertion, included In the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that JPMorgan Chase Bank, National Association (the "Company")
complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB, as of and for the year
ended December 31, 2006 (the "Reporting Period") for asset-backed securities
transactions backed by subprime residential mortgages serviced on the Loan
Servicing and Accounting Management System I ("LSAMS I") where the related
asset-backed securities were outstanding during the Reporting Period (the
"Platform"), excluding criteria 1122(d)(1)(iii); 1122(d)(2)(i), (ii), (iii),
(iv), (v), (vi), (vii); 1122(d)(3)(i), (ii), (iii), (iv); 1122(d)(4)(iv), (v),
(vi), (vii), (viii), (ix), (x), (xi), (xii), (xiii), (xiv), and (xv), which the
Company has determined are not applicable to the activities performed by it
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 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 transactions and 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 and for the year ended
December 31, 2006 for the for asset-backed securities transactions backed by
subprime residential mortgages serviced on the LSAMS I where the related asset-
backed securities were outstanding during the Reporting Period is fairly
stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 26, 2007