**KPMG
              LLP**Suite
              200355
              South Grand AvnueLos
              Angeles, CA 90071-1568


**Report
          of Independent Registered Public Accounting Firm**
  The
          Board
          of Directors
 Countrywide
          Financial Corporation:
  We
          have
          examined management's assessment, included in the accompanying Assessment
          of
          Compliance with
          Applicable Servicing Criteria, that Countrywide Financial Corporation and
          certain of its subsidiaries, including
          its direct and indirect wholly owned subsidiaries, Countrywide Home Loans
          (CHL), Countrywide
          Tax Services Corporation, Newport Management Corporation, and Countrywide
          Home Loans
          Servicing L.P., a wholly owned subsidiary of CHL (collectively the Company)
          complied with the servicing
          criteria set forth in Item 1122(d) of the Securities and Exchange Commission's
          Regulation AB for
          publicly issued residential mortgage-backed securities (securities
          collateralized by residential mortgage loans,
          including prime, alternative loan products, subprime, HELOC, and closed
          seconds)
          issued on or after
          January 1, 2006, for which the Company provides cash collection and
          administration, investor remittances, and reporting (except for those activities
          relating to trustee and paying agent services), and pool asset administration
          (except for those activities relating to custodial operations of pool assets
          and related
          documents), collectively "Servicing Functions", excluding any transactions
          issued by any government
          sponsored enterprise for which the Company provides Servicing Functions
          (the
          Platform), except
          for servicing criteria 1122(d)(l)(iii), 1122(d)(3)(i)(B), only as it relates
          to
          information other than that
          contained in the monthly remittance report delivered by the servicer to
          the
          master servicer, trustee, and/or
          bond administrator, and 1122(d)(3)(i)(D), only as it relates to the agreeing
          with investors' records as to
          the
          total unpaid principal balance and number of pool assets serviced by the
          servicer, 1122(d)(3)(ii), only
          as
          it relates to amounts other than amounts remitted by the servicer to the
          master
          services, trustee, and/or
          bond administrator, 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i), and
          1122(d)(4)(ii), only as 1122(d)(4)(i)
          and 1122(d)(4)(ii) relate to the custodial operations of the pool assets
          and
          related documents (collateral
          file) by the document custodian responsible for such functions for the
          related
          transaction and 1122(d)(4)(xv),
          only as it relates to Item 1115 of Regulation AB (derivative transactions),
          as
          of and for the year
          ended December 31, 2006. 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,
   KPMG
              LLP,
              a U.S. limited liability partnership, is the U.S.
 member
              firm of KPMG international, a Swiss cooperative.




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.
  In
        our
        opinion, management's assessment that the Company complied with the
        aforementioned servicing criteria as of and for the year ended December 31,
        2006
        is fairly stated in all material respects.
  **/s/
        KPMG LLP**
  Los
        Angeles, California
 February
        28, 2007