Exhibit 34.2**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**To the Board of Directors of GMAC LLC:We have examined GMAC LLC’s (the “Company”) compliance with the servicing criteria set forth inItem 1122 (d) of the Securities and Exchange Commission’s Regulation AB (“Regulation AB”) for theRetail Automotive Loan Platform (the “Platform”) described in the accompanying Management’s Reporton Assessment of Compliance with SEC Regulation AB Servicing Criteria (the “Servicing Criteria”) asof and for the year ended December 31, 2006, or for the period from the respective dates of salefor each trust or sale to December 31, 2006, excluding criteria 1122 (d)(1)(iv), (2)(vi), (4)(ix)and (4)(x), which management has determined are not applicable to the activities performed by theCompany with respect to the Platform. The Platform consists of the activities involved in theperformance of servicing functions for (i) publicly issued retail asset-backed transactions, thesecurities of which were offered on or after January 1, 2006 and (ii) certain retail asset-backedtransactions for which the Company is contractually required to make Regulation AB compliantfilings under the Securities Exchange Act of 1934, as amended, based upon the compliance standardsincluded in the respective transaction agreements. Management is responsible for the Company’scompliance with the Servicing Criteria. Our responsibility is to express an opinion on theCompany’s compliance with the Servicing Criteria based on our examination.Our examination was conducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants, as adopted by the Public Company Accounting OversightBoard (United States) and, accordingly, included examining, on a test basis, evidence about theCompany’s compliance with the applicable Servicing Criteria, including tests on a sample basis ofthe servicing activities related to the Platform, determining whether the Company performed thoseselected activities in compliance with the Servicing Criteria during the specified period andperforming such other procedures as we considered necessary in the circumstances. Our procedureswere limited to selected servicing activities performed by the Company during the period covered bythis report and, accordingly, such samples may not have included servicing activities related toeach asset-backed transaction included in the Platform. Further, an examination is not designed todetect noncompliance arising from errors that may have occurred prior to the period specified abovethat may have affected the balances or amounts calculated or reported by the Company during theperiod covered by this report. We believe that our examination provides a reasonable basis for ouropinion. Our examination does not provide a legal determination on the Company’s compliance withthe Servicing Criteria.As described in management’s assertion, for Servicing Criteria 1122 (d)(2)(i) the Company hasengaged a vendor to perform certain activities required by this Servicing Criteria. The Companyhas determined that this vendor is not considered a “servicer” as defined in Item 1101(j) ofRegulation AB, and the Company has elected to take responsibility for assessing compliance with theServicing Criteria applicable to this vendor as permitted by Interpretation 17.06 of the SECDivision of Corporation Finance Manual of Publicly Available Telephone Interpretations(“Interpretation 17.06”). As permitted by Interpretation 17.06, the Company has asserted that ithas policies and procedures in place designed to provide reasonable assurance that the vendor’sactivities comply in all material respects with the Servicing Criteria applicable to this vendor.The Company is solely responsible for determining that it meets the SEC requirements to applyInterpretation 17.06 for the vendor and related criteria as described in its assertion, and weperformed no procedures with respect to the Company’s determination of its eligibility to useInterpretation 17.06.
 

 
Our examination disclosed the following material noncompliance with 1122 (d)(4)(vi) and 1122(d)(4)(xiv) applicable to the Company during the year ended December 31, 2006, or for the periodsfrom the respective dates of sale for each trust or sale to December 31, 2006. With respect to1122 (d)(4)(vi), certain changes with respect to the terms of an obligor’s pool asset were notapproved by authorized personnel in accordance with the Company’s policies. With respect to 1122(d)(4)(xiv), certain charge-offs on uncollectible accounts were not approved by authorizedpersonnel in accordance with the Company’s policies.In our opinion, except for the material noncompliance described in the preceding paragraph, theCompany complied, in all material respects, with the aforementioned applicable Servicing Criteriafor the Retail Automotive Loan Platform as of and for the year ended December 31, 2006, or for theperiods from the respective dates of sale for each trust or sale to December 31, 2006./s/ Deloitte & Touche LLP