[LETTERHEAD OF KPMG]



            REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Wells Fargo Bank, N.A.:

We have  examined  Wells Fargo Bank,  N.A.'s (the Company)  compliance  with the
servicing  criteria  set forth in Item  1122(d) of the  Securities  and Exchange
Commission's  Regulation AB for its primary  servicing of  residential  mortgage
loans by its Wells Fargo Home  Mortgage  division,  other than the  servicing of
such loans for Freddie Mac, Fannie Mae,  Ginnie Mae, state and local  government
bond programs, or a Federal Home Loan Bank (the Platform),  except for servicing
criteria  1122(d)(1)(iii) and  1122(d)(4)(xv),  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.  Management is  responsible  for
the Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on 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.

Our examination disclosed the following instances of material noncompliance with
certain  servicing  criteria  applicable  to the  Company  during the year ended
December 31, 2006:

     1.  1122(d)(3)(i) - Delinquency Reporting - The Company provided incomplete
         data to some third  parties who use such data to calculate  delinquency
         ratios and  determine  the status of loans with respect to  bankruptcy,
         foreclosure or real estate owned.  Instead of the actual due date being
         provided for use in  calculating  delinquencies,  the date of the first
         payment due to the security was provided.

     2.  1122(d)(4)(vii) - Notification of Intent to Foreclose - The Company, as
         required by certain  servicing  agreements,  did not provide  investors
         with prior notification of intent to foreclose.

As described in the accompanying 2006  Certification  Regarding  Compliance with
Applicable   Servicing   Criteria,   for   servicing   criteria   1122(d)(2)(i),
1122(d)(2)(vi),   1122(d)(4)(iv),   1122(d)(4)(xi),  and  1122(d)(4)(xiii),  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  "servicers"  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
Telephone Interpretations  ("Interpretation 17.06"), with the exception of those
vendors who have provided  their own reports on  assessment  of compliance  with
servicing  criteria to the  Company,  for which the  Company  does not take such
responsibility.  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,  except for the  instances of material  noncompliance  described
above, the Company complied,  in all material respects,  with the aforementioned
servicing criteria as of and for the year ended December 31, 2006.


/s/ KPMG LLP

Des Moines, Iowa
March 1, 2007