Exhibit 34.2

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|(ERNST & YOUNG LOGO) |  |   |                               |  |   |                        
|                     |  | n | Ernst & Young LLP             |  | n | Phone: (212)
  773-3000
|                     |  |   | 5 Times Square                |  |   | www.ey.com             
|                     |  |   | New York, New York 10036-6530 |  |   |                        

Report of Independent Registered
Public Accounting Firm

Board of
Directors
The
Bank of New York

We have
examined managements assertion, included in the accompanying Managements
Report on Assertion of Compliance with Applicable Servicing Criteria that The Bank
of New York, The Bank of New York Trust Company, N.A., and The Bank of New York
(Delaware), (collectively, the Company),
complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commissions
Regulation AB for the publicly issued (i.e. transaction-level reporting
initially required under the
Securities and Exchange Act of 1934, as amended) asset-backed securities issued
on or after January 1, 2006 (and like-kind transactions issued prior to
January 1, 2006) for which the Company
provides trustee, securities administration or paying agent services, other
than residential mortgage backed
securities and other mortgage-related asset-backed securities (the Platform)
as of and for the year ended December
31, 2006 except for criteria 1122 (d)(l)(ii)-(iv), 1122 (d)(2)(iii), 1122
(d)(2)(vi), 1122 (d)(4)(vi)-(viii) and 1122 (d)(4)(x)-(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. The Platform
includes like-kind transactions for which the Company provided trustee,
securities administration, or paying
agent services as a result of the Companys acquisition as of October 1, 2006 of
portions of JPMorgan Chase Bank, N.A.s corporate trust business, including
structured finance agency and trust
transactions. 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 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 and performing such other procedures as we considered necessary in the circumstances. Our
examination included testing of less than all of the individual 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 and as permitted by the Interpretation 17.06 of the SEC
Division of Corporation Finance Manual of Publicly Available Telephone Interpretations
(Interpretation 17.06). 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.

A Member Practice of
Ernst & Young Global

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In our opinion, managements
assertion that the Company complied with the aforementioned servicing criteria, including servicing criteria for which
compliance is determined based on Interpretation 17.06 as described above, as
applicable, as of and for the year ended December 31, 2006 for the Platform, is
fairly stated, in all material respects.

-s- ERNST & YOUNG LLP



March
1, 2007

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