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**Report
      of Independent Registered Public Accounting Firm**




To
      the
      Board of Directors of


ARCap
      Servicing, Inc.




We
      have
      examined management's assertion, included in the accompanying Management's
      Report on Assessment
      of Compliance with Servicing Criteria, that ARCap Servicing, Inc. (the
      "Company") complied
      with the servicing criteria set forth in Item 1122 (d) of the Securities and
      Exchange Commission's
      (the "SEC") Regulation AB for the SEC Regulation AB Regulated Transactions
      Servicing Platform
      (the "Platform") as of and for the year ended December 31, 2006, excluding
      the
      following criteria
      1122(d)(1)(iii), (d)(2)(ii), (d)(3)(i) - (d)(3)(iv), (d)(4)(ii), and (d)(4)(xv),
      which management has determined are not applicable to the activities performed
      by the Company with respect to the Platform. Appendix
      A to management's assertion identifies the individual asset-backed transactions
      defined by management
      as constituting the Platform. Management is responsible for the Company's
      compliance with the
      servicing criteria. Our responsibility is to express an opinion on management's
      assertion about the Company's
      compliance with the 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, including tests on a sample basis of
      the
      servicing activities
      related to the Platform, determining whether the Company performed those
      selected activities in compliance
      with the servicing criteria during the specified period and performing such
      other procedures as
      we
      considered necessary in the circumstances. Our procedures were limited to
      selected servicing activities performed by the Company during the period covered
      by this report and, accordingly, such samples may not have included servicing
      activities related to each specific asset-backed transaction included
      in the Platform. Further, an examination is not designed to detect noncompliance
      arising from errors that may have occurred prior to the period specified above
      that may have affected the balances or amounts
      calculated or reported by the Company during the period covered by this report.
      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.




In
      our
      opinion, management's assertion that the Company complied with the
      aforementioned applicable servicing criteria as of and for the year ended
      December 31, 2006 for the SEC Regulation AB Regulated Transactions Servicing
      Platform is fairly stated, in all material respects.


/s/
        Deloitte & Touche LLP
  March
        14,
        2007
  Member
                ofDeloitte
                Touche Tohmatsu