EXHIBIT 34.4







Report of Independent Registered Public Accounting Firm

To the Audit Committee of the Board of Directors of Dell Credit Company LLC, General Partner of Dell Financial Services, L.P.:

We have examined Dell Financial Services L.P.s
and its subsidiarys, DFS-SVP L.P., (collectively, the Subservicer)
compliance with the servicing criteria set forth in Item 1122(d) of the  Securities
and Exchange Commissions Regulation AB for all publicly issued
asset-backed securities transactions involving equipment lease receivables originated
or purchased by Dell Financial Services L.P. for which the Subservicer acted
as a servicer which asset-backed securities transactions were issued on or after
January 1, 2006 (the Platform)
described in the accompanying Certification Regarding Compliance with Applicable
Servicing Criteria, as of December 31, 2006 and for the period from March 23,
2006 to December 31, 2006 excluding criteria 1122(d)(1)(i), 1122(d)(1)(iii),
1122(d)(1)(iv), 1122 (d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(vi),
1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(iii),
1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii)
and 1122(d)(4)(xv), which the Subservicer has determined are not applicable to
the servicing activities performed by it with respect to the Platform. As described
in management's assertion, for servicing criteria 1122(d)(2)(i), the Subservicer
has engaged various vendors to perform the activities required by these servicing
criteria. The Subservicer has determined that these vendors are not considered
servicers as defined in Item 1101(j) of Regulation AB, and the Subservicer
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 Subservicer
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 the vendors. The Subservicer
 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 Subservicer's
 determination of its eligibility to use Interpretation 17.06. The individual
 asset-backed transactions and securities that comprise the Platform as defined
 by management are included as part of the CIT Equipment Collateral 2006-VT1
 Receivable-Backed Notes and CIT Equipment Collateral 2006-VT2 Receivable-Backed
 Notes. Management is responsible for the Subservicer's compliance with the servicing
 criteria. Our responsibility is to express  an opinion on the Subservicer's
 compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Subservicers
compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and securities that comprise the Platform,
testing of selected servicing activities related to the Platform, and determining whether the Subservicer processed those selected transactions and performed those selected activities in compliance with the applicable servicing criteria. Our
procedures were limited to the selected transactions and servicing activities performed by the Subservicer during the period covered by this report. Our procedures were not designed to detect noncompliance arising from errors that may have occurred
prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Subservicer during the period covered by this report. We believe that our examination provides a reasonable basis

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EXHIBIT 34.4

for our opinion. Our examination does not provide a legal determination on the Subservicers compliance with the servicing criteria.
Our examination disclosed the following material
noncompliance with the servicing criteria set forth in Item 1122(d)(2)(i), 1122(d)(2)(vii),
1122(d)(4)(vii) and 1122(d)(4)(viii) of Regulation AB applicable to the  Subservicer
during the period from March 23, 2006 to December 31, 2006. Payments on pool
assets were not deposited into the appropriate custodial bank accounts and related
bank clearing accounts no more than two business days of receipt, or such  other
number of days specified in the transaction agreements. Reconciliations prepared
on a monthly basis for all asset-backed securities related bank accounts, including
custodial accounts and related bank clearing accounts, did not evidence that
 reconciling items are resolved within 90 calendar days of their original identification.
Loss mitigation or recovery actions were not initiated, conducted and concluded
in accordance with the timeframes established by the transaction agreements.
 Records documenting collection efforts were not maintained during the period
a pool asset is delinquent in accordance with the transaction agreements. Additionally,
our examination identified material deficiencies in the operating effectiveness
of the Subservicers policies and procedures to monitor the compliance of
the vendors with the applicable servicing criteria 1122(d)(2)(i) as of December
31, 2006 and for the period from March 23, 2006 to December 31, 2006 with respect
to the Platform, taken as a whole. Specifically, the Subservicer has not performed
the procedures designed to ensure the completeness and accuracy of compliance
reporting by its lockbox vendors.
In our opinion, except for the material noncompliance
described in the preceding paragraph, Dell Financial Services L.P. and its subsidiary,
DFS-SPV L.P., complied with the aforementioned applicable servicing criteria
as of December 31, 2006 and for the period from  March 23, 2006 to December 31,
2006 for all publicly issued asset-backed securities transactions involving equipment
lease receivables originated or purchased by Dell Financial Services
L.P. for which the Subservicer acted as a servicer which asset-backed securities
transactions were issued on or after January 1, 2006, in all material respects.
/s/ PricewaterhouseCoopers LLPAustin, TexasMarch 30, 2007

(2)

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