[LETTERHEAD OF DELOITTE & TOUCHE LLP]


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors of
Wilshire Credit Corporation

We have examined Wilshire Credit  Corporation's (the "Company"),  a wholly-owned
subsidiary of Merrill Lynch Mortgage Capital Inc., a division of Merrill Lynch &
Co., New York,  NY,  compliance  with the  servicing  criteria set forth in Item
1122(d)  of the  Securities  and  Exchange  Commission's  Regulation  AB for the
Residential   Mortgage  Loan  Platform   (the   "Platform")   described  in  the
accompanying Management's Assertion on Compliance with Item 1122 Criteria, as of
and for the year ended  December 31, 2006,  excluding  the criteria set forth in
Items  1122(d)(1)(iii) and  1122(d)(4)(xv),  which management has determined are
not  applicable to the  activities  performed by the Company with respect to the
Platform.  Appendix  A  to  management's  assertion  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 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,  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 specific  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.

As described in management's assertion, for servicing criteria 1122(d)(2)(i) the
Company  has  engaged a vendor to perform  certain  activities  required by this
servicing  criteria.  The  Company  has  determined  that  this  vendor  is  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 this 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 vendor's
activities  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 apply  Interpretation 17.06 for the vendor
and  related  criteria  as  described  in its  assertion,  and we  performed  no
procedures with respect to the Company's determination of its eligibility to use
Interpretation 17.06.

Our   examination   disclosed  the   following   material   noncompliance   with
1122(d)(4)(iv)  applicable  to the Company  during the year ended  December  31,
2006.  In one of forty-five  paid-off  loans  selected for testing,  the Company
charged a prepayment  charge to a mortgagor that was not in accordance  with the
related mortgage note.

In our opinion, except for the material noncompliance described in the preceding
paragraph,  the Company complied with the  aforementioned  applicable  servicing
criteria for the Residential Mortgage Loan Platform as of and for the year ended
December 31, 2006.

/s/ Deloitte & Touche LLP

Portland, Oregon
February 28, 2007