**Exhibit34.3**

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**Reportof Independent Registered Public Accounting Firm**

Board of DirectorsThe Bank of New York

We have examined management’s assertion, included inthe accompanying Management’s Report on Assertion of Compliance with ApplicableServicing Criteria that The Bank of New York, The Bank of New York TrustCompany, N.A., and The Bank of New York (Delaware), (collectively, the “Company”),complied with the servicing criteria set forth in Item 1122 (d) of theSecurities and Exchange Commission’s Regulation AB for the publicly issued (i.e. transaction-level reportinginitially required under the Securities and Exchange Act of 1934, as amended)asset-backed securities issued on or after January 1, 2006 (and like-kindtransactions issued prior to January 1, 2006) for which the Company providestrustee, securities administration or paying agent services, other thanresidential mortgage backed securities and other mortgage-related asset-backedsecurities (the “Platform”) as of and for the year ended December 31, 2006 except for criteria 1122(d)(l)(ii)-(iv), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(4)(vi)-(viii) and1122 (d)(4)(x)-(xiv), which the Company has determined are not applicable tothe activities performed by them with respect to the servicing Platform coveredby this report. The Platform includes like-kind transactions for which theCompany provided trustee, securities administration, or paying agent servicesas a result of the Company’s acquisition as of October 1, 2006 of portions ofJPMorgan Chase Bank, N.A.’s corporate trust business, including structuredfinance agency and trust transactions. Management is responsible for theCompany’s compliance with those servicing criteria. Our responsibility is toexpress an opinion on management’s assertion about the Company’s compliancewith the servicing criteria based on our examination.

Our examination was conducted in accordance withattestation standards established by the American Institute of Certified PublicAccountants, as adopted by the Public Company Accounting Oversight Board(United States) and, accordingly, included examining, on a test basis, evidenceabout the Company’s compliance with the applicable servicing criteria andperforming such other procedures as we considered necessary in thecircumstances. Our examination included testing of less than all of theindividual transactions and securities that comprise the platform, testing ofless than all of the servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the servicing criteriaand as permitted by the Interpretation 17.06 of the SEC Division of CorporationFinance Manual of Publicly Available Telephone Interpretations (“Interpretation17.06”). Furthermore, our procedures were limited to the selected transactionsand servicing activities performed by the Company during the period covered bythis report. Our procedures were not designed to determine whether errors mayhave occurred either prior to or subsequent to our tests that may have affectedthe balances or amounts calculated or reported by the Company during the periodcovered 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’scompliance with the servicing criteria.

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In our opinion, management’s assertion that theCompany complied with the aforementioned servicing criteria, includingservicing criteria for which compliance is determined based on Interpretation17.06 as described above, as applicable, as of and for the year ended December31, 2006 for the Platform, is fairly stated, in all material respects.

March 1, 2007

 

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