**Exhibit 34.2**

KPMG LLP 

303 East Wacker Drive 

Chicago, IL60601-5212 

Report of Independent Registered Public Accounting Firm 

The Board of Directors 

The Trust & Securities Services department of Deutsche Bank National Trust Company and Deutsche Bank Trust CompanyAmericas: 

We have examined management’s assertion, included in the accompanying Appendix I, that the Trust & Securities Services departmentof Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas (collectively the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s RegulationAB for publicly-issued (i.e., transaction-level reporting required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities and other asset-backed securities issued on or after January 1, 2006, for which theCompany provides trustee, securities administration or paying agent services, excluding any publicly issued transactions, sponsored or issued by any government sponsored entity (the Platform), except for servicing criteria 1122(d)(2)(iii),1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has determined are not applicable to theactivities 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 opinionon management’s assertion about the Company’s compliance based on our examination. 

Our examination was conducted in accordance with thestandards 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 otherprocedures 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 activitiesrelated 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 selectedtransactions 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 affectedthe 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. Ourexamination does not provide a legal determination on the Company’s compliance with the servicing criteria. 

As described in management’sassertion included in the accompanying Appendix I, for servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company hasdetermined that these vendors are 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 eachvendor 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 ithas 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 determiningthat 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.

KPMG LLP, a U.S. limited liability partnership, is the U.S. 

member firm of KPMG International, a Swiss cooperative. 

In our opinion, management’s assertion that the Company complied with theaforementioned servicing criteria, including servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based on Interpretation 17.06 as described above, as of and for the twelve months endedDecember 31, 2006 is fairly stated, in all material respects. 

/s/ KPMG LLP 

Chicago, Illinois 

February 28, 2007 

Appendix I 

MANAGEMENT’S ASSERTION OF COMPLIANCE 

Management of the Trust & Securities Services department of DeutscheBank National Trust Company and Deutsche Bank Trust Company Americas (collectively the “Company”) is responsible for assessing compliance with the servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by theSecurities and Exchange Commission. Management has determined that the servicing criteria are applicable in regard to the servicing platform for the period as follows: 

Platform: Publicly-issued (i.e., transaction-level reporting required under the Securities Exchange Act of 1934, as amended) residential mortgage-backed securities and other asset-backed securities issued on or afterJanuary 1, 2006 for which the Company provides trustee, securities administration or paying agent services, excluding any publicly issued transactions sponsored or issued by any government sponsored entity (the “Platform”).

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d), except for the following criteria: 1122(d)(2)(iii), 1122(d)(4)(iv),1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which management has determined are not applicable to the activities the Companyperforms with respect to the Platform (the “Applicable Servicing Criteria”). 

Period: Twelve months ended December 31, 2006 (the“Period”). 

Management’s interpretation of Applicable Servicing Criteria: The Company’s management has determined that servicingcriteria 1122(d)(1)(iii) is applicable only with respect to its continuing obligation to act as, or locate a, successor servicer under the circumstances referred to in certain governing documents. It is management’s interpretation that DeutscheBank Trust Company America has no other active back-up servicing responsibilities in regards to 1122(d)(1)(iii) as of and for the Period. 

Third partiesclassified as vendors: With respect to servicing criteria 1122(d)(2)(i), 1122(d)(4)(i), and 1122(d)(4)(ii), management has engaged various vendors to perform the activities required by these servicing criteria. The Company’s management hasdetermined that these vendors are not considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the Company’s management has elected to take responsibility for assessing compliance with the servicing criteriaapplicable 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, management hasasserted that it has policies and procedures in place to provide reasonable assurance that the vendor’s activities comply in all material respects with the servicing criteria applicable to each vendor. The Company’s management is solelyresponsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the vendors and related criteria. 

With respect to thePlatform, the Company’s management provides the following assertion of compliance with respect to the Applicable Servicing Criteria: 

1. TheCompany’s management is responsible for assessing the Company’s compliance with the Applicable Servicing Criteria as of and for the Period. 

2.The Company’s management has assessed compliance with the Applicable Servicing Criteria, including servicing criteria for which compliance is determined based on Interpretation 17.06 as described above, as of and for the Period. In performingthis assessment, management used the criteria set forth by the Securities and Exchange Commission in paragraph (d) of Item 1122 of Regulation AB. 

3. Based on such assessment, as of and for the Period, the Company has complied, in all material respects, with the Applicable Servicing Criteria. 

KPMG LLP, a registered public accounting firm, has issued an attestation report with respect to the management’s assertion of compliance with the Applicable Servicing Criteria as of and for the Period. 

 
Appendix I
DEUTSCHE BANK NATIONAL TRUST COMPANY

By:
 
/s/ Gary R. Vaughan
 
Name:
 
Gary R. Vaughan
 
Its:
 
Managing Director
 
By:
 
/s/ David Co
 
Name:
 
David Co
 
Its:
 
Director
 
 

By:
 
/s/ Jose Sicilia
 
Name:
 
Jose Sicilia
 
Its:
 
Managing Director
 
By:
 
/s/ Kevin Fischer
 
Name:
 
Kevin Fischer
 
Its:
 
Vice President
 
By:
 
/s/ Robert Frier
 
Name:
 
Robert Frier
 
Its:
 
Director
 
DEUTSCHE BANK TRUST COMPANY AMERICAS

By:
 
/s/ Kevin C. Weeks
 
Name:
 
Kevin C. Weeks
 
Its:
 
Managing Director
 
By:
 
/s/ Jenna Kaufman
 
Name:
 
Jenna Kaufman
 
Its:
 
Director