EXHIBIT 34.5

MESSAGE

KPMG LLP      
         
  303 East Wacker Drive
   Chicago, IL 60601-5212

Report of Independent Registered Public Accounting
Firm

The Board of Directors


The Trust & Securities
Services department of Deutsche Bank National Trust Company and Deutsche Bank
Trust Company Americas:


We have examined managements assertion included in the
accompanying Appendix I, that the Trust & Securities Services department of
Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas
(collectively the Company) complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commissions Regulation AB for publicly-issued (i.e.,
transaction-level reporting required under the Securities Exchange Act of 1934,
as amended) residential mortgage-backed securities and other asset-backed
securities issued on or after January 1, 2006, for which the Company provides
trustee, securities administration or paying agent services, excluding any
publicly issued transactions, sponsored or issued by any government sponsored
entity (the Platform), except for servicing criteria 1122(d)(2)(iii),
1122(d)(4)(iv), 1122(d)(4)(v), 1l22(d)(4)(vi), 1122(d)(4)(vii),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii), ll22(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has
determined are not applicable to the activities it performs with respect to the
Platform, as of and for the twelve months ended December 31, 2006. Management is
responsible for the Companys compliance with those servicing criteria. Our
responsibility is to express an opinion on managements assertion about the
Company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 Company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 Company 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 Company 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 Company 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 Companys compliance with the
servicing criteria.

As described in managements
assertion included in the accompanying Appendix I, for servicing criteria 1122
(d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the Company has engaged various
vendors to perform the activities required by these servicing criteria. The
Company has determined that these vendors are 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 each vendor as permitted by Interpretation 17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available

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

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EXHIBIT 34.5

MESSAGE

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 vendors activities comply in all material respects with the servicing
criteria applicable to each vendor. The Company 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 Companys eligibility to apply Interpretation 17.06.

In our opinion, managements assertion that the Company complied with
the aforementioned servicing criteria, including servicing criteria 1122(d)(2)(i),
1122(d)(4)(i) and 1122(d)(4)(ii) for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
twelve months ended December 31, 2006 is fairly stated, in all material
respects.

/s/ KPMG LLPChicago, IllinoisFebruary 28, 2007

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Appendix I

MANAGEMENTS ASSERTION OF COMPLIANCE

Management of the Trust &
Securities Services department of Deutsche Bank National Trust Company
and Deutsche Bank Trust Company Americas (collectively the Company) is
responsible for assessing compliance with the servicing criteria set forth in
Item 1122(d) of Regulation AB promulgated by the Securities and Exchange
Commission. Management has determined that the servicing criteria are
applicable in regard to the servicing platform for the period as
follows:

Platform: Publicly-issued
(i.e., transaction-level reporting required under the Securities
Exchange Act of 1934, as amended) residential mortgage-backed securities and
other asset-backed securities issued on or after January 1, 2006 for which
the Company provides trustee, securities administration or paying agent
services, excluding any publicly issued transactions sponsored or issued by any
government sponsored entity (the Platform).

Applicable
Servicing Criteria: All Servicing criteria set forth in
Item 1122(d), except for the following criteria: 1122(d)(2)(iii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which management has
determined are not applicable to the activities the Company performs
with respect to the Platform (the Applicable Servicing Criteria).

Period:
Twelve months ended December 31, 2006 (the Period).

Managements
interpretation of Applicable Servicing Criteria: The Companys management
has determined that servicing Criteria 1122(d)(1)(iii) is applicable only with
respect to its continuing obligation to act as, or locate a, successor servicer
under the circumstances referred to in certain governing documents. It is Managements
interpretation that Deutsche Bank Trust Company America has no other active back-up
servicing responsibilities in regards to 1122(d)(1)(iii) as of and for the
Period.

Third parties
classified as vendors: With respect to servicing
criteria 1122(d)(2)(i), 1122(d)(4)(i), and 1122(d)(4)(ii), management has
engaged various vendors to perform the activities required by these servicing
criteria. The Companys management has determined that these vendors are
not considered a servicer as defined in Item 1101(j) of Regulation AB, and
the Companys management 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, management has asserted that it
has policies and procedures in place to provide reasonable assurance that
the vendors activities comply in all material respects with the servicing
criteria applicable to each vendor. The Companys management is
solely responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendors and related criteria.

With respect to the Platform,
the Companys management provides the following assertion of compliance with
respect to the Applicable Servicing Criteria:

1. The Companys management is
responsible for assessing the Companys compliance with the Applicable
Servicing Criteria as of and for the Period.

2. The Companys management has
assessed compliance with the Applicable Servicing Criteria, including servicing
criteria for which compliance is determined based on Interpretation 17.06 as
described above, as of and for the Period. In performing this assessment,
management used the criteria set forth by the Securities and Exchange
Commission in paragraph (d) of Item 1122 of Regulation AB.

3. Based on such
assessment, as of and for the Period, the Company has complied, in all
material respects, with the Applicable Servicing Criteria.

KPMG LLP, a registered public
accounting firm, has issued an attestation report with respect to the
managements assertion of compliance with the Applicable Servicing Criteria as
of and for the Period.

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Appendix I

| |                                               |                        | 
| | --------------------------------------------- | ---------------------- | 
| | DEUTCHE BANK NATIONAL TRUST
          COMPANY |                       
| | By:                                           | /s/ Gary R. Vaughan    | 
| |                                               |                        | 
| |                                               | Name: Gary R. Vaughan  | 
| |                                               | Its: Managing Director | 
| |                                               |                        | 
| | By:                                           | /s/ David Co           | 
| |                                               |                        | 
| |                                               | Name: David Co         | 
| |                                               | Its: Director          | 
| |                                               |                        | 
| | By:                                           | /s/ Jose Sicilia       | 
| |                                               |                        | 
| |                                               | Name: Jose Sicilia     | 
| |                                               | Its: Managing Director | 
| |                                               |                        | 
| | By:                                           | /s/ Kevin Fischer      | 
| |                                               |                        | 
| |                                               | Name: Kevin Fischer    | 
| |                                               | Its: Vice President    | 
| |                                               |                        | 
| | By:                                           | /s/ Robert Frier       | 
| |                                               |                        | 
| |                                               | Name: Robert Frier     | 
| |                                               | Its: Director          | 
| |                                               |                        | 
| | DEUTCHE BANK TRUST COMPANY AMERICAS           |                       
| |                                               |                       
| |                                               |                        | 
| | By:                                           | /s/ Kevin C. Weeks     | 
| |                                               |                        | 
| |                                               | Name: Kevin C. Weeks   | 
| |                                               | Its: Managing Director | 
| | By:                                           | /s/Jenna Kaufman       | 
| |                                               |                        | 
| |                                               | Name: Jenna Kaufman    | 
| |                                               | Its: Director          | 
| |                                               |                        | 

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