Exhibit 34.1

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholder
Washington Mutual Bank

We have examined management's assertion, included in the accompanying Servicer's
Report on Assessment of Compliance, that Washington Mutual Bank and subsidiaries
(the "Company") complied with the servicing criteria set forth in Item 1122 (d)
of the Securities and Exchange Commission's ("SEC") Regulation AB for the
securitizations of pools of mortgage loans that were completed on or after
January 1, 2006, and prior to January 1, 2007, for which the Company performed
servicing functions set forth in Item 1122(d), that included one or more classes
of publicly offered securities registered with the SEC pursuant to the
Securities Act of 1933, and for which the Company has an obligation to deliver
an Assessment of Compliance pursuant to Item 1122 (the "Platform") as of and for
the year ended December 31, 2006, excluding criteria 1122(d)(1)(iii) and
1122(d)(3)(i)(C-D), which management has determined are not applicable to the
activities performed by the Company with respect to the Platform. Management is
responsible for the Company's compliance with the 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 attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified period and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each specific asset-backed transaction included in the
Platform. Further, an examination is not designed to detect noncompliance
arising from errors that may have occurred prior to the period specified above
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.

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


/s/ Deloitte & Touche LLP

March 14, 2007

                                                        Member of
                                                        Deloitte Touche Tohmatsu
<PAGE>

                             WASHINGTON MUTUAL BANK

                 SERVICER'S REPORT ON ASSESSMENT OF COMPLIANCE

      Washington Mutual Bank (the "Asserting Party") is responsible for
assessing compliance as of December 31, 2006 and for the period from January 1,
2006 through December 31, 2006 (the "Reporting Period") of the Platform
Transactions (as defined below) with the servicing criteria set forth in Item
1122(d) of Regulation AB (12 CFR part 229.1122), except the following criteria
1(iii) and 3(i)(C) and (D), which we have concluded are either (i) not
applicable to the servicing of the mortgage loans included in the Platform
Transactions (each, a "Mortgage Loan"), or (ii) performed by other parties with
respect to the Mortgage Loans (such criteria, after giving effect to the
foregoing exceptions, the "Applicable Servicing Criteria"). The transactions
covered by this Servicer's Assessment are those securitizations of pools of
mortgage loans that were completed on or after January 1, 2006 and prior to
January 1, 2007 for which the Asserting Party performed servicing functions set
forth in Item 1122(d), that included one or more classes of publicly offered
securities registered with the Securities and Exchange Commission pursuant to
the Securities Act of 1933, and for which the Asserting Party has an obligation
to deliver an Assessment of Compliance pursuant to Item 1122 (the "Platform
Transactions").

      The Asserting Party has assessed its compliance with the Applicable
Servicing Criteria for the Reporting Period, using the Applicable Servicing
Criterion, and has concluded that it has complied in all material respects with
the Applicable Servicing Criteria with respect to the Mortgage Loans.

      Deloitte & Touche LLP, a registered public accounting firm, has issued an
attestation report on the Asserting Party's assessment of compliance with the
Applicable Servicing Criteria for the Reporting Period.

Dated: March 14, 2007

                                        WASHINGTON MUTUAL BANK


                                        By: /s/ H. John Berens
                                            ------------------------------------
                                            Name:c H. John Berens
                                            Title: Senior Vice President