Exhibit 34.3

[LOGO] KPMG

KPMG LLP
Suite 700
600 Anton Boulevard
Costa Mesa, CA 92626-7651

             Report of Independent Registered Public Accounting Firm


The Board of Directors
New Century Mortgage Corporation,
   a wholly owned subsidiary of New Century Financial Corporation:

We were engaged to examine New Century Mortgage Corporation's (the Company)
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's (SEC) Regulation AB, to the extent
applicable for the Company as set forth in Appendix A to Management's
Certification Regarding Compliance with Applicable Servicing Criteria
(Management's Assessment), as of and for the year ended December 31, 2006, for
loans serviced by the Company that were included in publicly issued
mortgage-backed security transactions issued on or after January 1, 2006 (the
Platform). We were not engaged to examine the Company's compliance with
servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(C), 1122(d)(3)(ii)-(iv),
1122(d)(4)(i)-(ii), 1122(d)(4)(xi)-(xii), and 1122(d)(4)(xv), and servicing
criteria 1122(d)(2)(i) and 1122(d)(4)(iv) only as they relate to the initial
processing of cash receipts at the lockbox, which the Company has determined are
not applicable to the activities it performs with respect to the Platform, as of
and for the year ended December 31, 2006. Appendix B to Management's Assessment
identifies the individual mortgage-backed security transactions defined by
management as constituting the Platform. Management is responsible for the
Company's compliance with the aforementioned servicing criteria.

Management has identified the following instances of material noncompliance with
the applicable servicing criteria set forth in Item 1122(d) of the SEC's
Regulation AB as of and for the year ended December 31, 2006, for loans serviced
by the Company that were included in publicly issued mortgage-backed security
transactions issued on or after January 1, 2006:

o     Servicing criteria 1122(d)(1)(ii). The Company did not have adequate
      policies and procedures in place to monitor the material servicing
      activities outsourced to the third party performing the initial processing
      of cash receipts at the lockbox.

o     Servicing criteria 1122(d)(1)(iv). The Company did not maintain adequate
      fidelity bond coverage.

o     Servicing criteria 1122(d)(2)(vii)(B). The Company did not complete bank
      account reconciliations within the time required.

o     Servicing criteria 1122(d)(4)(vi). The Company did not review and approve
      changes to the terms or status of an obligor's pool asset as required by
      the respective transaction agreements and related pool asset documents.


          KPMG LLP, a U.S. limited liability partnership, is the U.S.
            member firm of KPMG International, a Swiss cooperative.


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o     Servicing criteria 1122(d)(4)(vii). The Company did not:

      -     Initiate, conduct and conclude loss mitigation or recovery actions
            within time frames or other requirements of the respective
            transaction agreements;

      -     Execute forbearance plans as required by the respective transaction
            agreements;

      -     Execute pre-foreclosure sales or short payoffs resulting from the
            acceptance of funds in an amount that is less than the total
            borrower indebtedness as required by the respective transaction
            agreements; and

      -     Execute foreclosures as required by the respective transaction
            agreements.

Management has concluded that, due to the above instances of material
noncompliance, the Company did not comply with the servicing criteria set forth
in Item 1122(d) of the SEC's Regulation AB as of and for the year ended December
31, 2006, for loans serviced by the Company that were included in publicly
issued mortgage-backed security transactions issued on or after January 1, 2006.

New Century Financial Corporation's (New Century) audit committee has initiated
an independent investigation into the issues giving rise to New Century's need
to restate its 2006 interim financial statements, as well as the issues
pertaining to New Century's valuation of residual interests in securitizations
in 2006 and prior periods. This investigation has not yet been completed and,
accordingly, we were not able to perform procedures necessary to complete our
examination of New Century Mortgage Corporation's compliance with the servicing
criteria set forth in Item 1122(d) of the SEC's Regulation AB for loans serviced
by the Company that were included in publicly issued mortgage-backed security
transactions issued on or after January 1, 2006. Had we been able to perform
procedures necessary to complete our examination, additional instances of
material noncompliance with the applicable servicing criteria may have been
identified.

Because of the restriction on the scope of our examination discussed in the
preceding paragraph, the scope of our work was not sufficient to enable us to
express, and we do not express, an opinion on whether New Century Mortgage
Corporation is in compliance with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB.

New Century has disclosed that it has received numerous notices from lenders
alleging that certain events of default have occurred as defined in certain
Master Repurchase Agreements and other borrowing agreements, and that these
lenders have accelerated New Century's obligation to repurchase all outstanding
mortgage loans financed under those agreements and terminated those agreements.
New Century has disclosed that, due to lack of liquidity, it has been unable to
meet a number of those repurchase requests. As a result, New Century has elected
to cease accepting loan applications from prospective borrowers.

In addition, New Century has previously disclosed that it has received cease and
desist orders from several states and entered into consent agreements with
several of these states. The orders and consent agreements seek to restrict New
Century and certain of its subsidiaries from taking certain actions, including,
among others, engaging in alleged violations of state law and taking new
applications for mortgage loans in the relevant jurisdictions. The orders and
consent agreements also seek to cause the subsidiaries to affirmatively take
certain actions, including the creation of escrow accounts to hold fees relating
to pending applications, the transfer to other lenders of the outstanding
mortgage applications and unfunded mortgage loans held by subsidiaries, and the
provision of regular information to state regulators regarding the subsidiaries'
activities in the applicable state, including the status of all outstanding
mortgage applications and unfunded mortgage loans in that state. New Century
also has disclosed that the State of New York has suspended its mortgage banking
license in that state.
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New Century has received a Notice of Breach and Termination of Mortgage Selling
and Servicing Contract from the Federal National Mortgage Association (Fannie
Mae). In its notice, Fannie Mae purports to terminate its Mortgage Selling and
Servicing Contract with New Century (the Fannie Mae Contract) for cause, based
on alleged breaches of the Fannie Mae Contract as well as alleged breaches by
New Century under other contracts with Fannie Mae. As a result of the
termination, New Century is no longer able to sell mortgage loans directly to
Fannie Mae or act as the primary servicer of any mortgage loans for Fannie Mae.
New Century also notified the Federal Home Loan Mortgage Corp. (Freddie Mac)
that it was voluntarily terminating its eligibility with Freddie Mac. As a
result of this termination, New Century and its subsidiaries are no longer able
to sell mortgage loans directly to Freddie Mac or act as the primary servicer of
any mortgage loans for Freddie Mac.

On April 2, 2007, New Century filed voluntary petitions (the Bankruptcy Filings)
for reorganization under Chapter 11 of the United States Bankruptcy Code (the
Bankruptcy Code) in the United States Bankruptcy Court for the District of
Delaware (the Bankruptcy Court). New Century will continue to operate their
businesses as "debtors-in-possession" under the jurisdiction of the Bankruptcy
Court and in accordance with the applicable provisions of the Bankruptcy Code
and orders of the Bankruptcy Court. Further, on April 2, 2007, New Century
entered into an Asset Purchase Agreement with Carrington Capital Management, LLC
and its affiliate (Carrington) for the sale of its servicing assets and
servicing platform to Carrington. The consummation of the transaction is subject
to approval by the Bankruptcy Court.

The matters discussed in the four preceding paragraphs, including their
respective resolution, raise substantial doubt about New Century's ability to
continue as a going concern. Resolution of the uncertainty associated with New
Century's ability to continue as a going concern may have a material and adverse
effect on the Company's ability to fulfill its existing loan servicing
obligations, including those associated with publicly issued mortgage-backed
security transactions issued on or after January 1, 2006.

/s/  KPMG LLP

Costa Mesa, California
April 4, 2007