Exhibit 33.2


                                                      [ZC STERLING LOGO]
                                                     KEEPING  YOU  FIRST

                                                    ZC Real Estate
                                                    Tax Solutions Limited
                                                    210 Interstate North Parkway
                                                    Suite 400
                                                    Atlanta, GA 30339

                                                    Tel  770.690.8400
                                                    Fax  8OO.962.9689
                                                    http://www.zcsterling.com


  Report on Assessment of Compliance with Securities and Exchange Commission's
                        Regulation AB Servicing Criteria

For the calendar year ending December 31 2006, or portion thereof (the
"Period"), ZC Real Estate Tax Solutions Limited ("ZCRETS") has been a
subcontractor for Servicers identified in Appendix A.

The undersigned are Senior Vice Presidents of ZCRETS, have sufficient authority
to make the statements contained in this Assertion and are responsible for
assessing compliance with the servicing criteria applicable to ZCRETS. ZCRETS
has used the servicing criteria communicated to ZCRETS by the Servicer to assess
compliance with the applicable servicing criteria. Accordingly, servicing
criteria 1122 (d) l(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
1122 (d) 4(xiii) are applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. The remaining servicing criteria
set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB are not applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. As a subcontractor for
Servicers, ZCRETS has determined that it complied in all material respects with
the servicing criteria listed below, ZCRETS engaged Ernst & Young, LLP ("E&Y"),
a registered public accounting firm, to review ZCRETS' assessment, and E&Y has
issued an attestation report on ZCRETS' assessment of compliance with the
applicable servicing criteria for the Period.

1. ZCRETS maintained a fidelity bond and errors & omissions policy in effect on
ZCRETS throughout the reporting period in the amount of coverage required by the
transaction agreements between the Servicer and ZCRETS (1122(d)(1)(iv)).

2. To the extent that ZCRETS prints checks for Servicer or otherwise has
Servicer's checks or check stock, unissued checks are safeguarded so as to
prevent unauthorized access (1122(d)(2)(vi)).

3. Payments made on behalf of Servicer's obligor for real estate taxes are made
on or before the related penalty or expiration dates, as indicated on the
appropriate bills or notices for such payments, provided that such support has
been received by the Servicer at least thirty (30) calendar days prior to these
dates, or such other number of days specified in the transaction agreements
between Servicer and ZCRETS (1122(d)(4)(xi)).

4. Any late payment penalties in connection with any payment for real estate
taxes to be made on behalf of Servicer's obligor are paid from the Servicer's
funds or ZCRETS' funds and not charged to Servicer's obligor, unless the late
payment was due to the obligor's error or omission (1122(d)(4)(xii)).

5. File(s) provided to Servicer from which Servicer may make disbursements made
on behalf of Servicer's obligor are provided to Servicer on an accurate and
timely basis and the information thereon is subject to such controls as are
specified in the transaction agreements between Servicer and ZCRETS
(1122(d)(4)(xiii)).

<PAGE>

Sincerely,
ZC Real Estate Tax Solutions Limited

By: /s/ Mike Koepke
   ---------------------------
        Mike Koepke

Title: Senior Vice President and Tax Product Line Executive

Date: March 1, 2007

By: /s/ James P. Novak
   ---------------------------
        James P. Novak

Title: Senior Vice President & General Counsel

Date: March 1, 2007


                                        2

<PAGE>

APPENDIX A

The following is a list of Clients serviced on the ZC Tax Source (ZCTS) Real
Estate Tax Outsourcing Platform (Platform) to which the criteria mentioned
within the Assertion applies:

      1.    HomeEq Servicing Corporation
      2.    HomeBanc Mortgage Corporation
      3.    Wendover Financial Services Corporation a subsidiary of Electronic
            Data Services Corporation


                                        3