Exhibit 34.2

[KPMG LOGO]

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

             Report of Independent Registered Public Accounting Firm

The Managing Directors of Wachovia Equity Servicing, LLC (successor by merger to
HomEq Servicing Corporation):

We have examined the accompanying management assertion that Wachovia Equity
Servicing, LLC, (successor by merger to HomEq Servicing Corporation) ("HomEq")
complied with the applicable servicing criteria set forth in Item 1122 of the
Securities and Exchange Commission's Regulation AB in regards to asset-backed
securities transactions for which HomEq acted as servicer involving subprime
residential mortgage loans (other than transactions that closed prior to January
1, 2006) as of and for the ten months ended October 31, 2006 (the "Platform"),
excluding servicing criteria 1122(d)(l)(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 HomEq has determined are not
applicable to the activities HomEq performs with respect to the Platform.
Management is responsible for HomEq's compliance with those servicing Criteria.
Our responsibility is to express an opinion on management's assertion about
HomEq'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 HomEq'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 HomEq 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 HomEq 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 HomEq 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 HomEq's compliance with
the servicing criteria.

As described in the accompanying management assertion, for servicing criteria
1122(d)(2)(i) and 1122(d)(4)(iv), HomEq has engaged a vendor to perform the
activities required by these servicing criteria. HomEq has determined that this
vendor is not considered a "servicer" as defined in Item 1101(j) of Regulation
AB, and HomEq has elected to take responsibility for assessing compliance with
the servicing criteria applicable to this 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, HomEq 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 this
vendor. HomEq 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
HomEq's eligibility to apply Interpretation 17.06.

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


                                  /s/ KPMG LLP

Chicago, Illinois
March 12, 2007


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

<page>

[PRICEWATERHOUSECOOPERS LOGO]
--------------------------------------------------------------------------------
                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York NY 10017
                                                   Telephone (646) 471 3000
                                                   Facsimile (813) 288 6000

             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
----------------------------------------

March 9, 2007


                                        2
<page>

[ERNST & YOUNG LOGO]   Ernst & Young LLP             Phone: (404) 674-8300
                       Suite 2800                           www.cy.com
                       600 Peachtree Street
                       Atlanta, Georgia 30308-2215

             Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with Securities and Exchange Commission's Regulation AB
Servicing Criteria, that ZC Real Estate Tax Solutions Limited (the Company)
complied with certain servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's Regulation AB for the ZC Tax Source (ZCTS)
Real Estate Tax Outsourcing Platform (Platform) as of and for the year ended
December 31, 2006. The Company has determined that only certain servicing
criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
1122 (d) 4(xiii) are applicable to the activities performed by them with respect
to the Platform covered by this report. The Company has determined that the
remaining servicing criteria set forth in Item 1122 (d) of the Securities and
Exchange Commission's Regulation AB are not applicable to the activities
performed by them with respect to the Platform covered by this report. See
Appendix A of management's assertion for the Platform covered by this report.
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 with the servicing criteria 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 less than
all of the servicing activities related to the Platform, and determining whether
the Company performed those selected activities in compliance with the servicing
criteria. Furthermore, our procedures were limited to the 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 Platform. 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.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2006
for the ZCTS Platform is fairly stated, in all material respects.


                                                           /s/ Ernst & Young LLP


March 1,2007


       Ernst & Young LLP is a member of Ernst & Young International, Ltd.

<PAGE>

 [ZC STERLING LOGO]
                                                     KEEPING  YOU  FIRST

                                                    ZC Real Estate
                                                    Tax Solutions Limited
                                                    210 Interstate North Parkway
                                                    Suite 400
                                                    Atlanta, GA 30339

                                                    Tel  770.690.8400
                                                    Fax  8OO.962.9689
                                                    http://www.zcsterling.com


  Report on Assessment of Compliance with Securities and Exchange Commission's
                        Regulation AB Servicing Criteria

For the calendar year ending December 31 2006, or portion thereof (the
"Period"), ZC Real Estate Tax Solutions Limited ("ZCRETS") has been a
subcontractor for Servicers identified in Appendix A.

The undersigned are Senior Vice Presidents of ZCRETS, have sufficient authority
to make the statements contained in this Assertion and are responsible for
assessing compliance with the servicing criteria applicable to ZCRETS. ZCRETS
has used the servicing criteria communicated to ZCRETS by the Servicer to assess
compliance with the applicable servicing criteria. Accordingly, servicing
criteria 1122 (d) l(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii) and
1122 (d) 4(xiii) are applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. The remaining servicing criteria
set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB are not applicable to the activities performed by ZCRETS with
respect to the Platform covered by this report. As a subcontractor for
Servicers, ZCRETS has determined that it complied in all material respects with
the servicing criteria listed below, ZCRETS engaged Ernst & Young, LLP ("E&Y"),
a registered public accounting firm, to review ZCRETS' assessment, and E&Y has
issued an attestation report on ZCRETS' assessment of compliance with the
applicable servicing criteria for the Period.

1. ZCRETS maintained a fidelity bond and errors & omissions policy in effect on
ZCRETS throughout the reporting period in the amount of coverage required by the
transaction agreements between the Servicer and ZCRETS (1122(d)(1)(iv)).

2. To the extent that ZCRETS prints checks for Servicer or otherwise has
Servicer's checks or check stock, unissued checks are safeguarded so as to
prevent unauthorized access (1122(d)(2)(vi)).

3. Payments made on behalf of Servicer's obligor for real estate taxes are made
on or before the related penalty or expiration dates, as indicated on the
appropriate bills or notices for such payments, provided that such support has
been received by the Servicer at least thirty (30) calendar days prior to these
dates, or such other number of days specified in the transaction agreements
between Servicer and ZCRETS (1122(d)(4)(xi)).

4. Any late payment penalties in connection with any payment for real estate
taxes to be made on behalf of Servicer's obligor are paid from the Servicer's
funds or ZCRETS' funds and not charged to Servicer's obligor, unless the late
payment was due to the obligor's error or omission (1122(d)(4)(xii)).

5. File(s) provided to Servicer from which Servicer may make disbursements made
on behalf of Servicer's obligor are provided to Servicer on an accurate and
timely basis and the information thereon is subject to such controls as are
specified in the transaction agreements between Servicer and ZCRETS
(1122(d)(4)(xiii)).

<PAGE>

Sincerely,
ZC Real Estate Tax Solutions Limited

By: /s/ Mike Koepke
   ---------------------------
        Mike Koepke

Title: Senior Vice President and Tax Product Line Executive

Date: March 1, 2007

By: /s/ James P. Novak
   ---------------------------
        James P. Novak

Title: Senior Vice President & General Counsel

Date: March 1, 2007


                                        2

<PAGE>

APPENDIX A

The following is a list of Clients serviced on the ZC Tax Source (ZCTS) Real
Estate Tax Outsourcing Platform (Platform) to which the criteria mentioned
within the Assertion applies:

      1.    HomeEq Servicing Corporation
      2.    HomeBanc Mortgage Corporation
      3.    Wendover Financial Services Corporation a subsidiary of Electronic
            Data Services Corporation


                                        3

<page>


[ERNST & YOUNG LOGO]         Ernst & Young LLP             Phone: (404) 674-8300
                             Suite 2800                    www.ey.com
                             600 Peachtree Street
                             Atlanta, Georgia 30308-2215

             Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with Securities and Exchange Commission's Regulation AB
Servicing Criteria, that ZC Sterling Insurance Agency, Inc. (the Company)
complied with certain servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's Regulation AB for the ZC Sterling
Integrated Product Solution (ZIPS) hazard insurance outsourcing Platform
(Platform) as of and for the year ended December 31, 2006. The Company has
determined that only certain servicing criteria 1122 (d) l(iv), 1122 (d) 2(vi),
1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d) 4(xiii) are applicable to the
activities performed by them with respect to the Platform covered by this
report. The Company has determined that the remaining servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB
are not applicable to the activities performed by them with respect to the
Platform covered by this report. See Appendix A of management's assertion for
the Platform covered by this report. 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 with the
servicing criteria 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 less than
all of the servicing activities related to the Platform, and determining whether
the Company performed those selected activities in compliance with the servicing
criteria. Furthermore, our procedures were limited to the 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 Platform. 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.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2006
for the ZIPS Platform is fairly stated, in all material respects.


                                                           /s/ Ernst & Young LLP

February 20, 2007

       Ernst & Young LLP is a member of Ernst & Young International, Ltd.

<PAGE>

[ZC STERLING LOGO]
                                                    KEEPING  YOU  FIRST

                                                    ZC Sterling Corporation
                                                    210 Interstate North Parkway
                                                    Suite 400
                                                    Atlanta, GA 30339

                                                    Tel  770.690.8400
                                                    Fax  770.690.8240
                                                    http://www.zcsterling.com


  Report on Assessment of Compliance with Securities and Exchange Commission's
                        Regulation AB Servicing Criteria

For the calendar year ending December 31 2006, or portion thereof (the
"Period"), ZC Sterling Insurance Agency, Inc. ("ZCSIA") has been a subcontractor
for Servicers identified in Appendix A.

The undersigned are Senior Vice Presidents of ZCSIA, have sufficient authority
to make the statements contained in this Assertion and are responsible for
assessing compliance with the servicing criteria applicable to ZCSIA. ZCSIA has
used the servicing criteria communicated to ZCSIA by the Servicer to assess
compliance with the applicable servicing criteria. Accordingly, servicing
criteria 1122 (d) 1(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii), and
1122 (d) 4(xiii) are applicable to the activities performed by ZCSIA with
respect to the Platforms covered by this report. The remaining servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB are not applicable to the activities performed by ZCSIA with
respect to the Platform covered by this report. As a subcontractor for Servicer,
ZCSIA has determined that it complied in all material respects with the
servicing criteria listed below. ZCSIA engaged Ernst & Young, LLP ("E&Y"), a
registered public accounting firm, to review ZCSIA's assessment, and E&Y has
issued an attestation report on ZCSIA's assessment of compliance with the
applicable servicing criteria for the Period.

1. ZCSIA maintained a fidelity bond and errors & omissions policy in effect on
ZCSIA throughout the reporting period in the amount of coverage required by the
transaction agreements between the Servicer and ZCSIA (1122(d)((1)(iv)).

2. To the extent that ZCSIA prints checks for Servicer or otherwise has
Servicer's checks or check stock, unissued checks are safeguarded so as to
prevent unauthorised access (1122(d)(2)(vi)). [AS OF DECEMBER 31, 2006, THIS
PROVISION WILL APPLY ONLY FOR THE FOLLOWING SERVICERS: ABN Amro Mortgage Group,
Inc, Option One Mortgage Corporation, Sun Trust Mortgage, Inc., HomEq Servicing
Corporation, Wachovia Insurance Corporation, Wells Fargo Home Mortgage.

<PAGE>

3. Payments made on behalf of Servicer's obligor for insurance premiums are made
on or before the related penalty or expiration dates, as indicated on the
appropriate bills or notices for such payments, provided that such support has
been received by the Servicer at least thirty (30) calendar days prior to these
dates, or such other number of days specified in the transaction agreements
between Servicer and ZCSIA (1122(d)(4)(xi)).

4. Any late payment penalties in connection with any payment for insurance to be
made on behalf of Servicer's obligor are paid from the Servicer's funds or
ZCSIA's funds and not charged to Servicer's obligor, unless the late payment was
due to the obligor's error or omission (1122(d)(4)(xii)).

5. File(s) provided to Servicer from which Servicer may make disbursements made
on behalf of Servicer's obligor are provided to Servicer on an accurate and
timely basis and the information thereon is subject to such controls as are
specified in the transaction agreements between Servicer and ZCSIA
(1122(d)(4)(xiii)).

Sincerely,
ZC STERLING INSURANCE AGENCY, INC.


By: /s/ Arthur J. Castner
   ----------------------------
        Arthur J. Castner

Title: Senior Vice President - Hazard Operations

Date: February 20, 2007


By: /s/ James P. Novak
    ---------------------------
        James P. Novak

Title: Senior Vice President & General Counsel

Date: February 20, 2007


                                        2

<PAGE>

APPENDIX A
----------

The following is a list of Clients serviced on the ZC Sterling Integrated
Product Solution (ZIPS) Platform:

      1.    ABN Amro Mortgage Group, Inc.
      2.    Dovenmuehle Mortgage, Inc.
      3.    HomEq Servicing Corporation
      4.    Option One Mortgage Corporation
      5.    People's Choice Home Loan, Inc.
      6.    Sun Trust Mortgage, Inc.
      7.    Wachovia Insurance Agency (and its affiliates, including Wachovia
            Mortgage Corporation)
      8.    Wells Fargo Home Mortgage


                                        3