**Exhibit 34.1**




**Report
      of Independent Registered Public Accounting Firm**




The
      Board
      of Directors


First
      Horizon Home Loan Corporation:




We
      have
      examined management’s assessment, included in the accompanying Report on
      Assessment of Compliance with Regulation AB Servicing Criteria - First
      Horizon Asset Securities Inc. 1st Lien Mortgage Securitizations, that First
      Horizon Home Loan Corporation, including its wholly owned subsidiary, First
      Tennessee Mortgage Services Inc. (collectively, the Asserting Party), have
      complied with the servicing criteria set forth in Item 1122(d) of the
      Securities and Exchange Commission’s (SEC) Regulation AB for all
      mortgage loans sold on a servicing-retained basis during 2006 and mortgage
      loans
      held as of December 31, 2006 for which servicing commenced in 2006, in all
      cases excluding mortgage loans sold to Federal National Mortgage Association,
      Federal Home Loan Mortgage Corporation, and Government National Mortgage
      Association, and non-prime loans (the Platform), except for servicing
      criteria 1122(d)(1)(iii), 1122(d)(4)(i), 1122(d)(4)(ii), and
      1122(d)(4)(xv), which the Asserting Party has determined are either not
      applicable to the activities it performs or are activities only performed by
      asserting subcontractors with respect to the Platform, as of and for the year
      ended December 31, 2006. Management is responsible for the Asserting
      Party’s compliance with those servicing criteria. Our responsibility is to
      express an opinion on management’s assessment about the Asserting Party’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 Asserting Party’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 and securities
      that
      comprise the Platform, testing of less than all of the servicing activities
      related to the Platform, and determining whether the Asserting Party 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 Asserting
      Party 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 Asserting Party 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 Asserting Party’s compliance with the servicing
      criteria.





As
      described in the accompanying Report on Assessment of Compliance with Regulation
      AB Servicing Criteria - First Horizon Asset Securities Inc. 1st Lien Mortgage
      Securitizations, for servicing criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A),
      1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(xi), and 1122(d)(4)(xiii),
      the Asserting Party has engaged various vendors to perform the activities
      required by these servicing criteria. The Asserting Party has determined that
      these vendors are not considered a “servicer”, as defined in Item 1101(j)
      of Regulation AB, and the Asserting Party 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
      Asserting Party 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
      Asserting Party 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 Asserting Party’s eligibility to apply
      Interpretation 17.06.


In
      our
      opinion, management’s assessment that the Asserting Party complied with the
      aforementioned servicing criteria, including servicing
      criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A), 1122(d(2)(vii)(B),
      1122(d)(2)(vii)(D), 1122(d)(4)(xi), and 1122(d)(4)(xiii) for which compliance
      is
      determined based on Interpretation 17.06 as described above, as of and for
      the year ended December 31, 2006 is fairly stated in all material
      respects.




/s/
      KPMG
      LLP




Dallas,
      Texas


March
      26,
      2007