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              & Young LLP**
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**Report
      of Independent Registered Public Accounting Firm**




Board
      of
      Directors


GreenPoint
      Mortgage Funding, Inc.




We
      have
      examined management's assertion included in the accompanying report of
      Certification Regarding
      Compliance with Applicable Servicing Criteria, that GreenPoint Mortgage Funding,
      Inc. (the "Company")
      complied with the servicing criteria set forth in Item 1122 (d) of the
      Securities and Exchange
      Commission's Regulation AB for the residential mortgage loan servicing platform,
      except for the
      instances of material noncompliance described therein, as of and for the year
      ended December 31, 2006,
      and
      except for criteria 1122(d)(l)(iii), 1122(d)(4)(i), 1122(d)(4)(xi),
      1122(d)(4)(xii), and 1122(d)(4)(xv),
      which the Company has determined are not applicable to the activities performed
      by them
      with
      respect to the servicing platform covered by this report. Management is
      responsible for the Company's
      compliance with the applicable servicing criteria. Our responsibility is to
      express an opinion on management's assertion about the Company's compliance
      with
      the applicable servicing criteria based on
      our
      examination.




Our
      examination was conducted in accordance with attestation standards established
      by the American Institute
      of Certified Public Accountants, as adopted by the Public Company Accounting
      Oversight Board
      (United States) and, accordingly, included examining, on a test basis, evidence
      about the Company's
      compliance with the applicable servicing criteria 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 and as permitted by the Interpretation 17.06 of the SEC
      Division of Corporation Finance Manual of Publicly
      Available Telephone Interpretations ("Interpretation 17.06"). 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 management's assertion, for servicing criteria 1122(d)(2)(i) and
      1122(d)(4)(iv), 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
      Regulation AB, and the Company has elected to take responsibility for assessing
      compliance with the applicable
      servicing criteria applicable to each vendor as permitted by 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 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 the following material noncompliance with servicing
      criteria 1122(d)(l)(i), 1122(d)(2)(iv),
      and 1122(d)(3)(ii) applicable to the Company's platform covered by this report
      during the
      year
      ended December 31, 2006. 1122(d)(l)(i) - There were no policies and procedures
      instituted to monitor the performance or other triggers and events of defaults
      in accordance with the transaction agreements;
      1122(d)(2)(iv) - The related accounts for each transaction were not separately
      maintained as set
      forth
      in the transaction agreements; and, 1122(d)(3)(ii) - Amounts due to investors
      were not remitted in accordance with the timeframes set forth in the transaction
      agreements.




The
      information in the Certification Regarding Compliance with Applicable Servicing
      Criteria in Item 2 of
      Appendix B (i.e., remediation procedures) is presented by the Company for
      information purposes. Such
      information has not been subjected to the procedures applied in our examination
      of management's assertion as described above, and accordingly, we express no
      opinion on it.




In
      our
      opinion, except for the material noncompliance described in the fourth
      paragraph, the Company complied,
      in all material respects, 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 year ended December 31, 2006 for the residential
      mortgage loan servicing
      platform.


**/s/
      Ernst & Young LLP**


March
      1,
      2007