Exhibit 34.2

[LOGO] PRICEWATERHOUSECOOPERS

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                                                   PricewaterhouseCoopers LLP
                                                   10 Tenth Street, Northwest
                                                   Suite 1400
                                                   Atlanta, GA 30309-3851
                                                   Telephone (678) 419 1000
                                                   Facsimile (678) 419 1239
                                                   www.pwc.com

             Report of Independent Registered Public Accounting Firm

To the Shareholders and the
Board of Directors of Assurant, Inc.

We have examined American Security Insurance Company, Standard Guaranty
Insurance Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco
Financial Institution Solutions, Inc.")'s (affiliates of Assurant Inc.,
collectively, the "Asserting Party") compliance with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for all the mortgage loan-tracking transactions for such asset-backed securities
transactions that were registered after January 1, 2006 with the Securities and
Exchange Commission pursuant to the Securities Act of 1933 (the "Platform")
described in the accompanying "Restated Report on Assessment of Compliance with
1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of Regulation AB Servicing
Criteria", as of December 31, 2006 and for the year then ended (the "Reporting
Period"), excluding criteria 1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(v),
1122(d)(2)(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and
1122(d)(4)(xiii)-(xv), which the Asserting Party has determined are not
applicable to the servicing activities performed by it with respect to the
Platform. Management is responsible for compliance with the servicing criteria.
Our responsibility is to express an opinion on the Management'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 Asserting Party'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 and securities that comprise the Platform,
testing of selected servicing activities related to the Platform, and
determining whether the Asserting Party 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 Asserting Party 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 Asserting
Party 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 Asserting Party's compliance with the servicing
criteria.

The Asserting Party previously excluded the applicable servicing criteria set
forth in 1122(d)(4)(xii)from the scope of its assessment of compliance. The
Asserting Party has now assessed its compliance with the servicing criterion
1122(d)(4)(xii) for the Reporting Period and has identified material
noncompliance with that servicing criterion. Our examination also disclosed
material noncompliance
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with the servicing criterion. Specifically, the Asserting Party did not have,
during the reporting period, sufficient policies and procedures to capture the
information with respect to the Platform necessary to determine whether any late
payment penalties in connection with any payment to be made on behalf of an
obligor are paid from the servicer's funds and are not charged to the obligor,
unless the late payment was due to the obligor's error or omission. The
Asserting Party has restated its previous assessment for the Reporting Period,
which excluded evaluation of the criterion, to include the criterion and reflect
the material noncompliance as a result of its assessment. Accordingly, our
present opinion on the Asserting Party's compliance with the applicable
servicing criteria, as presented herein, is different from that expressed in our
previous report.

In our opinion, except for the material noncompliance described in the preceding
paragraph, the Asserting Party complied with the aforementioned applicable
servicing criteria as of and for the year ended December 31, 2006 for the
Platform, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 23, 2007, except for the Asserting Party's restatement described above
regarding the assessment of the servicing criteria set forth in 1122(d)(4)(xii)
which was previously excluded from the scope of its assessment of compliance
with applicable servicing criteria, as to which the date is January 30, 2008.


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