[LETTERHEAD OF PRICEWATERHOUSECOOPERS]



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Shareholders and the Board of Directors of
Assurant, Inc.:


We  have  examined   management's   assertion,   included  in  the  accompanying
management's   Report  on  Assessment  of  Compliance  with  1122(d)(2)(vi)  and
1122(d)(4)(xi)  of Regulation  AB Servicing  Criteria,  that  American  Security
Insurance  Company,  Standard  Guaranty  Insurance  Company and Safeco Financial
Institution  Solutions,  Inc.  (affiliates of Assurant,  Inc.,  collectively the
"Asserting  Party")  complied  with the  servicing  criteria  set  forth in Item
1122(d)  of the  Securities  and  Exchange  Commission's  Regulation  AB for all
mortgage  loan-tracking  transactions  for which the Asserting Party Served as a
Vendor on behalf of Servicers for such asset-backed securities transactions that
were  registered  after  January  1,  2006  with  the  Securities  and  Exchange
Commission  pursuant  to the  Securities  Act of 1933  (the  "Platform"),  as of
December  31,  2006  and  for  the  year  then  ended,  excluding  (i)  criteria
1122(d)(1)(i)  through 1122 (d)(1)(iv),  1122 (d)(2)(i)  through  1122(d)(2)(v),
1122(d)(2)(vii),  1122(d)(3)(i)  through  1122(d)(3)(iv),  1122(d)(4)(i) through
1122(d)(4)(x) and 1122(d)(4)(xiii)  through 1122(d)(4)(xv),  which the Asserting
Party has determined  are not applicable to the activities  performed by it with
respect to the Platform and (ii)  criterion  1122(d)(4)(xii),  which  relates to
servicing activities that are applicable to the Platform,  but are excluded from
the scope of management's  assertion and are not reported on herein.  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 Platform is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP


Atlanta, Georgia
February 23, 2007