KPMG LLP


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            Report of Independent Registered Public Accounting Firm


The Board of Directors
HSBC Mortgage Corporation (USA):

We have examined management's assessment included in the attached Report on
Compliance with Applicable Servicing Criteria, that HSBC Mortgage Corporation
(USA) (the Company) complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for all
asset-backed securities transactions involving first lien residential
mortgage loans (the Control Transactions), as of and for the year ended
December 31, 2006. 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 securities transactions that
comprise the Control Transactions, testing of less than all of the servicing
activities related to the Control Transactions, and determining whether the
Company processed those selected transactions and performed 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 Report on Compliance with Applicable
Servicing Criteria, for servicing criteria 1122(d)(4)(iv), 1122(d)(4)(viii),
1122(d)(4)(xi) and 1122(d)(4)(xiii), the Company has engaged various vendors
to perform the activities required by these servicing criteria. The Company
has determined that these vendors are 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 each 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 vendors' activities comply
in all material respects with the servicing criteria applicable to each
vendor. The Company is solely responsible for determining that it meets the
SEC requirements to apply Interpretation 17.06 for the vendors and related
criteria as described in 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 as of and for the year ended December 31,
2006 is fairly stated, in all material respects.

                                   /s/  KMPG LLP


Buffalo, New York
March 1, 2007


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