a)   KPMG LOGO                                 KPMG LLP303 East Wacker DriveChicago,IL 60601-5212Report of Independent Registered Public Accounting FirmTo the Advisory Committee of Select Portfolio Servicing, Inc. and Subsidiaries, an indirectsubsidiary of Credit Suisse (USA), Inc.:We have examined management's assertion, included in the accompanying Management Assertion of Compliance, that Select Portfolio Servicing, Inc. and Subsidiaries ("the Company"), an indirect subsidiary of Credit Suisse (USA), Inc., complied with the applicable servicing criteria set forth in Item 1122(d) of the Securities and exchange Commission's Regulation AB for the primary servicing of publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities (the "Platform"), excludingservicing criteria: 1122(d)(1)(iii) 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv),1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iii) and 1122(d)(4)(xv), which management has determined are not applicable to the activities the Company performs with respect to the Platform, as of and for the twelve months ended December 31, 2006. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion onmanagement's assertion about the Company's compliance based on our examination.Our examination was conducted in accordance with the standards of the Public CompanyAccounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the servicing criteria specified above andperforming 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 thatcomprise 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 thoseselected activities in compliance with the servicing criteria. Furthermore, our procedures werelimited 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 areasonable basis for our opinion. Our examination does not provide a legal determination on the Company's compliance with the servicin g criteria.As described in the accompanying Management's Assertion of Compliance, for servicing criteria 1 122(d)(2)(vii), 1122(d)(4)(ix), 1122 (d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company has determined that these vendors are 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 each vendor as permitted by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06"). As permitted by Interpretation 17.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors' activities KPMG LLP. **a**U.S. Iimit ed liability partnership, Is the U.S. member firm of KPMG International. **a**Swiss cooperative.comply in all material respects with the servicing criteria applicable to each vendor. The Company is solely responsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the vendors and related criteria as described in its assertion, and we performed no procedureswith respect to the Company's eligibility to apply Interpretation 17.06.In our opinion, management's assertion that the Company complied with the aforementionedservicing criteria, including servicing criteria 1122(d)(2)(vii), 1122(d)(4)(ix), 1122 (d)(4)(x), 1122(d) (4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii) for which compliance is determined based onInterpretation 17.06 as described above, as of and for the twelve months ended December 31, 2006, is fairly stated, in all material respects./s/ KPMG LLPChicago, IllinoisFebruary 27,2007Ernst & Young Logo**Ernst & Young****LLP**220 South Sixth Street, Ste. 1400Minneapolis, MN 55402-4509Phone: (612) 343-1000www.ey.com0703-0810453A Member Practice of Ernst & Young GlobalReport of Independent Registered Public Accounting FirmWe have examined management's assertion, included in the accompanying Report onAssessment of Compliance with SEC Regulation B Servicing Criteria, that U.S. Bank National Association(the Company) complied with the servicing criteria set forth inItem 1122 (d) of the Securities and Exchange Commission's Regulation AB for the CorporateTrust Asset Backed Securities platform (the Platform) as of and for the year ended December31, 2006, except for criteria 1122 (d)(1)(iii) and 1122 (d)(4)(iv) through 1122 (d)(4)(xiv),which the Company has determined are not applicable to the activities performed by them with respect to the  servicing platform covered by this report. Management is responsible for theCompany's compliance with those servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.Our examination was conducted in accordance with standards of the Public CompanyAccounting 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. Ourexamination included testing of less than all of the individual asset backed transactions andsecurities 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 aforementionedservicing criteria as of and for theyear endedDecember 31, 2006,forthe Corporate Trust Asset Backed Securities platform is fairly stated, in all material respects./s/ Ernst & Young LLPFebruary 26, 2007b)