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                & Touche LLP**Two
                World Financial CenterNew
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                deloitte.com




Report
      of
      Independent Registered Public Accounting Firm




Home
      Loan
      Services, Inc.:




We
      have
      examined Home Loan Services, Inc.'s (the "Company's") compliance with the servicing
      criteria set forth in item 1122 (d) of the Securities and Exchange Commission's Regulation
      AB for the loans serviced by the Company that were first and second lien
      residential mortgage
      loans sold in public securitizations closed during December 2004, and calendar
      years ended December 31, 2005 and 2006 (the "Platform") described in
      Management's Certification Regarding Compliance with Securities and Exchange
      Commission Regulation AB Servicing Criteria
      as of and for the year ended December 31, 2006, excluding criteria 1122 (d)
      1
      (iii); 1122 (d)
      (3)
      (i) C; and 1122 (d) 4 (ii), (xi), and (xii) which management has determined
      are
      not applicable
      to the activities performed by the Company with respect to the Platform.
      Appendix A to
      management's certification identifies the individual asset-backed transactions
      defined by management
      as constituting the Platform. Management is responsible for the Company's compliance
      with the servicing criteria. Our responsibility is to express an opinion on
      the
      Company's compliance with the servicing criteria based on our
      examination.




Our
      examination was conducted in accordance with attestation standards established
      by the American Institute of Certified Public Accountants, as adopted by 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,
      including tests on a sample basis of the servicing activities related to the
      Platform, determining whether the Company performed those selected activities
      in
      compliance with the servicing criteria during the specified
      period and performing such other procedures as we considered necessary in the
      circumstances. Our procedures were limited to selected servicing activities
      performed by the Company
      during the period covered by this report and, accordingly, such samples may
      not
      have included servicing activities related to each asset-backed transaction
      included in the Platform. Further,
      an examination is not designed to detect noncompliance arising from errors
      that
      may have
      occurred prior to the period specified above 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.








Member
      of


Deloitte
      Touche Tohmatsu








Our
      examination disclosed material noncompliance with SEC Regulation AB Servicing
      Criteria applicable
      to the Company during the year ended December 31, 2006, as follows:







Item:
            Description
                of material noncompliance:1122(d)(4)(x)A
            For
                a sample of 60 loans with escrow accounts, 5 escrow accounts werenot
                analyzed within a 12 month period.1122(d)(4)(x)C
            For
                a sample of 60 loans with escrow accounts, escrow funds were notreturned
                within 30 days after payoff for 2 loans.1122(d)(l)(i)
            The
                Company had not instituted policies and procedures to monitor anyperformance
                or other triggers in accordance with the transactionagreements.




In
      our
      opinion, except for the material noncompliance described in the preceding
      paragraph, the Company 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/
      Deloitte & Touche LLP





March
      1,
      2007