Exhibit 34.1

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                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
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             Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholder of Barclays Capital Real Estate Inc.:

We have examined management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that
Barclays Capital Real Estate Inc. d/b/a HomEq Servicing ("HomEq" or the
"Company") complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for the asset-backed
securities transactions for which HomEq acted as servicer Involving subprime
residential mortgage loans (other than transactions that closed prior to 2006)
(the Platform), as of December 31, 2006 and for the period from November 1, 2006
to December 31, 2006, excluding criteria 1122(d)(1)(iii), 1122(d)(3)(i),
1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(xi),
1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xv), which the Company 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) 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 this 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 its assertion, and we performed
no procedures with respect to the Company's determination of Its eligibility to
use Interpretation 17.06. Management is responsible for the Company's compliance
with the servicing criteria. Our responsibility is to express an opinion on
management's assertion 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 Company'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 end securities that comprise the Platform, testing of
selected servicing activities related to the Platform, and determining whether
the Company 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 Company 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 Company during the period covered by this
report. 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.

<PAGE>

In our opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of December 31, 2006 and for the
period November 1, 2006 through December 31, 2006 for the asset-backed
securities transactions for which HomEq acted as servicer Involving subprime
residential mortgage loans (other than transactions that closed prior to 2006)
is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP
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March 9, 2007


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