ZC
                Real EstateTax
              Solutions Limited210
              Interstate North ParkwaySuite
              400Atlanta,
              GA 30339Tel
              770.690.8400Fax
              800.962.9689http://www.zcsterling.com




**Report
        on Assessment of Compliance with Securities and Exchange**
 **Commission's
        Regulation** **AB
        Servicing Criteria**
  For
        the
        calendar year ending December 31 2006, or portion thereof (the "Period"),
        ZC
        Real Estate Tax Solutions
        Limited ("ZCRETS") has been a subcontractor for Servicers identified in Appendix
        A.
  The
        undersigned are Senior Vice Presidents of ZCRETS, have sufficient authority
        to
        make the statements contained
        in this Assertion and are responsible for assessing compliance with the
        servicing criteria applicable to
        ZCRETS. ZCRETS has used the servicing criteria communicated to ZCRETS by
        the
        Servicer to assess compliance
        with the applicable servicing criteria. Accordingly, servicing criteria 1122
        (d)
        l(iv), 1122 (d) 2(vi), 1122
        (d)
        4(xi), 1122 (d) 4(xii) and 1122 (d) 4(xiii) are applicable to the activities
        performed by ZCRETS with respect to the Platform covered by this report.
        The
        remaining servicing criteria set forth in Item 1122 (d) of the Securities
        and Exchange Commission's Regulation AB are not applicable to the activities
        performed by ZCRETS
        with respect to the Platform covered by this report. As a subcontractor for
        Servicers, ZCRETS has determined
        that it complied in all material respects with the servicing criteria listed
        below. ZCRETS engaged Ernst
        & Young, LLP ("E&Y"), a registered public accounting firm, to review
        ZCRETS' assessment, and E&Y has issued
        an
        attestation report on ZCRETS' assessment of compliance with the applicable
        servicing criteria for the Period.
  1.  ZCRETS
        maintained a fidelity bond and errors & omissions policy in effect on ZCRETS
        throughout the reporting
        period in the amount of coverage required by the transaction agreements between
        the Servicer and ZCRETS
        1122(d)(1)(iv)).
  2.  To
        the
        extent that ZCRETS prints checks for Servicer or otherwise has Servicer's
        checks
        or check stock, unissued
        checks are safeguarded so as to prevent unauthorized access 1122(d)(2)(vi)).
  3.  Payments
        made on behalf of Servicer's obligor for real estate taxes are made on or
        before
        the related penalty
        or expiration dates, as indicated on the appropriate bills or notices for
        such
        payments, provided that such
        support has been received by the Servicer at least thirty (30) calendar days
        prior to these dates, or such other
        number of days specified in the transaction agreements between Servicer and
        ZCRETS 1122(d)(4)(xi)).
  4.  Any
        late
        payment penalties in connection with any payment for real estate taxes to
        be
        made on behalf of Servicer's
        obligor are paid from the Servicer's funds or ZCRETS' funds and not charged
        to
        Servicer's obligor, unless
        the late payment was due to the obligor's error or omission
        11(d)(4)(xii)).
  5.  File(s)
        provided to Servicer from which Servicer may make disbursements made on behalf
        of Servicer's obligor
        are provided to Servicer on an accurate and timely basis and the information
        thereon is subject to such controls
        as are specified in the transaction agreements between Servicer and ZCRETS
        1122(d)(4)(xiii)).











Sincerely,


ZC
      Real
      Estate Tax Solutions Limited






By:
            /s/
              Mike KoepkeMike
              KoepkeTitle:
            Senior
              Vice President and Tax Product Line ExecutiveDate:
            March
              1, 2007By:
            /s/
              James P. NovakJames
              P. NovakTitle:
            Senior
              Vice President & General CounselDate:
            March
              1, 2007







**A** **ppendix
        A**
  The
        following is a list of Clients serviced on the ZC Tax Source (ZCTS) Real
        Estate
        Tax Outsourcing Platform (Platform) to which the criteria mentioned within
        the
        Assertion applies:
  1.
        HomeEq
        Servicing Corporation
 2.
        HomeBanc Mortgage Corporation
 3.
        Wendover Financial Services Corporation a subsidiary of Electronic Data Services
        Corporation