Exhibit
      34.2




Report
      of
      Independent Registered Public Accounting Firm (KPMG LLP)






















**Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 The
        Corporate Trust Services division of Wells Fargo Bank, National
        Association:
  We
        have
        examined the compliance of the Corporate Trust Services division of Wells
        Fargo
        Bank, National Association (the Company) with the servicing criteria set
        forth
        in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for
        publicly-issued (i.e., transaction-level reporting initially required under
        the
        Securities Exchange Act of 1934, as amended) residential mortgage-backed
        securities, commercial mortgage-backed securities and other asset-backed
        securities, for which the Company provides master servicing, trustee, securities
        administration or paying agent services, excluding transactions issued by
        any
        agency or instrumentality of the U.S. government or any government sponsored
        entity (the Platform),  except
        for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv),
        1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
        1122(d)(4)(xii) and 1122(d)(4)(xiii), which the Company has determined are
        not
        applicable to the activities it performs with respect to the Platform, as
        of and
        for the twelve months ended December 31, 2006. 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
        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.
  As
        described in the accompanying management’s Assessment of Compliance With
        Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), 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 a “servicer” as defined in Item 1101(j) of
   30
  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”).  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.
  Our
        examination disclosed material noncompliance with criterion 1122(d)(3)(i),
        as
        applicable to the Company during the ** twelve
        months ended December 31. 2006. Certain monthly investor or remittance reports
        included errors in the calculation and/or the reporting of delinquencies
        for the
        pool assets.
  In
        our
        opinion, except for the material non-compliance described above, the Company
        complied, in all material respects, with the aforementioned servicing criteria,
        including servicing criteria for which compliance is determined based on
        Interpretation 17.06 as discussed above, as of and for the twelve months
        ended
        December 31, 2006.
  /s/
        KPMG
        LLP
   Chicago,
        IL 60601
 March
        1,
        2007
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