**KPMG
              LLP**303
              East Wacker DriveChicago,
              IL 60601-5212




**Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 The
        Corporate Trust Services division of Wells Fargo Bank National
        Association:
  We
          have
          examined management's assertion, included in the accompanying Appendix
          I, that
          the Document
          Custody section of the Corporate Trust Services division of Wells Fargo
          Bank
          National Association complied with the servicing criteria set forth in
          Item
          1122(d) of the Securities
          and Exchange Commission's Regulation AB for publicly-issued (i.e.,
          transaction-level reporting
          required under the Securities Exchange Act of 1934, as amended) residential
          mortgage- backed
          securities and commercial mortgage-backed securities issued on or after
          January
          1, 2006 for which the Company provides document custody services, excluding
          any
          publicly issued transactions issued by any government sponsored entity
          (the
          Platform) as of and for the twelve months
          ended December 31, 2006. Management has determined that servicing criteria 1122(d)(4)(i)
          and 1122(d)(4)(ii) are applicable to the activities it performs with respect
          to
          the Platform, and that all other servicing criteria set forth in Item 1122(d)
          are not applicable to the document
          custody services provided by the Company with respect to the Platform.
          Management is
          responsible for the Company's compliance with those servicing criteria.
          Our
          responsibility is to express
          an opinion on management's assertion 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, 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 assertion that the Company complied with the
          aforementioned servicing
          criteria as of and for the period ended December 31, 2006 is fairly stated,
          in
          all material respects.


/s/
          KPMG
          LLP
  Chicago,
            Illinois
 March
            1,
            2007
  KPMG
                          LLP, a U.S. limited liability partnership, is the U.S.member
                          firm of KPMG International, a Swiss cooperative.