Exhibit 34.3
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[LOGO OMITTED] KPMG
                      KPMG LLP
                      Suite 2300
                      Three Wachovia Center
                      401 South Tryon Street
                      Charlotte, NC 28202-1911


            Report of Independent Registered Public Accounting Firm

The Board of Directors
Wachovia Mortgage Corporation:

We have examined management's assessment, included in the accompanying
Management Assessment that Wachovia Mortgage Corporation (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for the servicing of
asset-based securities transactions involving first lien mortgage loans (the
Platform), except for servicing criteria 1122(d)(l)(iii), 1122(d)(3)(i)(A),
1122(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D), 1122(d)(3)(ii),
1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ii), 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 activities it performs with respect to
the Platform, as of and for the period ended December 31, 2006. Exhibit A to
the accompanying Management Assessment identifies the individual asset-backed
transactions defined by management as constituting the Platform. Management is
responsible for the Company's compliance with those servicing criteria. Our
responsibility is to express an opinion on management's assessment 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 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 the accompanying Management Assessment, 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 the 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


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


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[LOGO OMITTED] KPMG


its assertion and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.

In our opinion, management's assessment that the Company 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 period ended December 31, 2006 is
fairly stated, in all material respects.



Charlotte, North Carolina
February 27, 2007


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