Exhibit 34.1

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Operating Committee
Saxon Mortgage Services, Inc.

We have examined Saxon Mortgage Services, Inc.'s (the Company's) compliance with
the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for the Residential Mortgage Loans Platform (the
Platform) described in the Certification Regarding Compliance with the
Applicable Servicing Criteria (the "Certification") as of and for the year ended
December 31, 2006, excluding criteria 1122(d)(1)(iii), 1122(d)(3)(i)(C),
1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xv), which management has
determined are not applicable to the activities performed by the Company with
respect to the Platform. Exhibit C to the Certification identifies the
individual asset-backed transactions defined by management as constituting the
Platform. Management is responsible for the Company's compliance with the
servicing criteria. Our responsibility is to express an opinion on 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, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified period and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the Platform.
Further, an examination is not designed to detect noncompliance arising from
errors that may have occurred prior to the period specified above 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.

As described in Exhibit A of the Certification, for servicing criteria
1122(d)(4)(i) the Company has engaged a vendor to perform certain activities
required by this servicing criteria. The Company has determined that this vendor
is 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
servicing criteria applicable to this vendor as permitted by Interpretation
17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). The Company is solely
responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendor and related criteria as described in its
assertion, and we performed no procedures with respect to the Company's
determination of its eligibility to use Interpretation 17.06.

                                                      Member of
                                                      Deloitte Touche Tohmatsu

<PAGE>

Our examination disclosed the following instances of material noncompliance with
1122(d)(1)(ii) and 1122(d)(4)(i) applicable to the Company during the year ended
December 31, 2006. The Company failed to maintain adequate monitoring procedures
over one vendor, who provided a service for recording lien releases. In 36 out
of 45 loans tested, the Company failed to ensure that lien releases were sent to
consumers or to the recording jurisdiction, as appropriate, within the
timeframes specified in the transactions agreements and therefore did not
maintain proper collateral or security on the pool assets as required by the
transaction agreements.

In our opinion, except for the material noncompliance described in the preceding
paragraph, the Company complied, in all material respects, with the
aforementioned applicable servicing criteria for the Residential Mortgage Loans
Platform as of and for the year ended December 31, 2006.

Exhibit B to the Certification includes management's responses to the material
noncompliance identified in our examination. Such responses have not been
subjected to the procedures applied in our examination and, accordingly, we do
not express an opinion or provide any form of assurance on the appropriateness
of the responses or the effectiveness of any corrective actions described
therein.


/s/ Deloitte & Touche LLP

McLean, Virginia
March 15, 2007


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