**Exhibit34.2**

**Reportof Independent Registered Public Accounting Firm**

To the Board of Directors of JPMorgan Chase Bank,National Association 

We have examined JPMorgan Chase Bank, NationalAssociation’s (the “Company”) compliance with the servicing criteria set forthin Item 1122(d) of the Securities and Exchange Commission’s Regulation AB as ofSeptember 30, 2006 and for the period from January 1, 2006 to September 30,2006 ( the “Reporting Period”) for the asset-backed securities transactionsbacked by residential mortgages, home equity loans, auto loans, credit cardreceivables, dealer floor plans, retail installment contracts and manufacturedhousing contracts that were registered with the Securities and ExchangeCommission pursuant to the Securities Act of 1933, as amended, where therelated asset-backed securities were outstanding during the Reporting Period(the “Platform”) described in the accompanying Management’s Report onAssessment of Compliance with Applicable Servicing Criteria, excluding criteria1122(d)(1)(ii)-(iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(i)-(ii), and1122(d)(4)(iv)-(xiv), which the Company has determined are not applicable tothe activities performed by it with respect to the Platform. Appendix A tomanagement’s assertion identifies the individual asset-backed transactions andsecurities defined by management as constituting the Platform. Management isresponsible for the Company’s compliance with the servicing criteria. Ourresponsibility is to express an opinion on the Company’s compliance with theservicing criteria based on our examination.

Our examination was conducted in accordance withstandards of the Public Company Accounting Oversight Board (United States) and,accordingly, included examining, on a test basis, evidence about the Company’scompliance with the applicable servicing criteria and performing such otherprocedures as we considered necessary in the circumstances. Our examinationincluded testing of selected asset-backed transactions and securities that comprisethe Platform, testing of selected servicing activities related to the Platform,and determining whether the Company processed those selected transactions andperformed those selected activities in compliance with the applicable servicingcriteria. Our procedures were limited to the selected transactions andservicing activities performed by the Company during the period covered by thisreport. Our procedures were not designed to detect noncompliance arising fromerrors that may have occurred prior to or subsequent to our tests that may haveaffected the balances or amounts calculated or reported by the Company duringthe period covered by this report. We believe that our examination provides areasonable basis for our opinion. Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria. 

Our examination disclosed the following materialnoncompliance with the servicing criteria set forth in Items 1122(d)(3)(i) and1122(d)(3)(ii) of Regulation AB applicable to the Company during the periodfrom January 1, 2006 to September 30, 2006. Certain monthly investor reportsomitted information required by the transaction agreements and/or containederrors in the information presented and certain monthly investor distributionscontained errors as to amounts due to certain investors.

  

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In our opinion, except for the material noncompliancedescribed in the preceding paragraph, JPMorgan Chase Bank, National Associationcomplied with the aforementioned applicable servicing criteria as of and forthe period ended September 30, 2006 for the Platform, in all material respects.

New York, New YorkMarch 14, 2007

 

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