PricewaterhouseCoopers
      LLP10
      Tenth Street, NorthwestSuite
      1400Atlanta,
      GA 30309-3851Telephone
      (678) 419 1000Facsimile
      (678) 419 1239www.pwc.com
 Report
of Independent Registered Public Accounting Firm
 To the
Shareholders and the Board
 of
Directors of Assurant, Inc.
 We have
examined American Security Insurance Company, Standard Guaranty Insurance
Company and TrackSure Insurance Agency, inc. (formerly, "Safeco Financial
Institution Solutions, lnc.")'s (affiliates of Assurant inc., collectively, the
"Asserting Party") compliance with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for all the
mortgage loan-tracking transactions 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")
described in the accompanying "Restated Report on Assessment of Compliance with
1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB Servicing
Criteria", as of December 31, 2006 and for the year then ended (the "Reporting
Period"), excluding criteria 1122(d)(1)(i)-(iv). 1122(d)(2)(i)-(v),
1122(d)(2)(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and
1122(d)(4)(xiii)-(xv), which the Asserting Party has determined are not
applicable to the servicing activities performed by it with respect to the
Platform. Management is responsible for compliance with the servicing criteria.
Our responsibility is to express an opinion on the Management's compliance with
the servicing criteria 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 Asserting Party'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 Asserting Party 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 Asserting Party 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 Asserting
Party 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 Asserting Party's compliance with the servicing
criteria.
 The
Asserting Party previously excluded the applicable servicing criteria set forth
in 1122(d)(4)(xii) from the scope of its assessment of compliance. The Asserting
Party has now assessed its compliance with the servicing criterion
1122(d)(4)(xii) for the Reporting Period and has identified material
noncompliance with that servicing criterion. Our examination also disclosed
material noncompliance
 with the
servicing criterion. Specifically, the Asserting Party did not have, during the
reporting period, sufficient policies and procedures to capture the information
with respect to the Platform necessary to determine whether any late payment
penalties in connection with any payment to be made on behalf of an obligor are
paid from the servicer's funds and are not charged to the obligor, unless the
late payment was due to the obligor's error or omission. The Asserting Party has
restated its previous assessment for the Reporting Period, which excluded
evaluation of the criterion, to include the criterion and reflect the material
noncompltance as a result of its assessment. Accordingly, our present opinion on
the Asserting Party's compliance with the applicable servicing criteria, as
presented herein, is different from that expressed in our previous
report.
 In our
opinion, except for the material noncomptiance described in the preceding
paragraph, the Asserting Party complied with the aforementioned applicable
servicing criteria as of and for the year ended December 31, 2006 for the
Platform, in all material respects.
  /s/
PricewaterhouseCoopers
 February
23, 2007, except for the Asserting Party's restatement described above regarding
the assessment of the servicing criteria set forth in 1122(d)(4)(xii) which was
previously excluded from the scope of its assessment of compliance with
applicable servicing criteria, as to which the date is January 30,
2008