KPMG


                                                     KPMG LLP
                                                     Suite 2300
                                                     Three Wachovia Center
                                                     401 South Tryon Street
                                                     Charlotte, NC 28202-1911


             Report of Independent Registered Public Accounting Firm


The Board of Directors
Wachovia Mortgage Corporation:

We have examined management's assessment, included in the accompanying
Management Assessment, that Wachovia Mortgage Corporation (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for the servicing of
asset-based securities transactions involving first lien mortgage loans
(the Platform), except for servicing criteria 1122(d)(1)(iii),
1122(d)(3)(i)(A), 1121(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D),
1122(d)(3)(ii), 1I22(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ii),
1122(d)(4)(xi), 1122(d)(4)(xii), I122(d)(4)(xiii), and 1122(d)(4)(xv),
which the Company has determined are not applicable to the activities it
performs with respect to the Platform as of and for the period ended
December 31, 2006. Exhibit A to the accompanying Management Assessment
identifies the individual asset-backed transactions defined by management
as constituting the Platform. Management is responsible for the Company's
compliance with those servicing criteria. Our responsibility is to express
an opinion on management's assessment about the Company's compliance
based on our examination.

Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
servicing criteria specified above and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing
of less than all of the individual asset-backed transactions 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 pen armed those selected activities in compliance with the
servicing criteria. 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.

As described in the accompanying Management Assessment, for servicing
criteria 1122(d)(2)(i) and 1122(d)(4)(iv), the Company has engaged a vendor
to perform the activities required by these servicing criteria. The Company
has determined that the 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 the 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
the 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






KPMG LLP, a US limited liability partnership, is the US member firm
of KPMG International, a Swiss cooperative.






its assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.

In our opinion, management's assessment that the Company complied with the
aforementioned servicing criteria, including servicing criteria
122(d)(2)(i) and 1122(d)(4)(iv), for which compliance is determined based
on Interpretation 17.06 as described above, as of and for the period ended
December 31, 2006 is fairly stated, in all material respects.


                                 /s/ KPMG LLP

Charlotte, North Carolina
February 27, 2007