**Exhibit
      34.3**











**Report
      of Independent Registered Public Accounting Firm**





The
      Board
      of Directors


First
      Horizon Home Loan Corporation:





We
      have
      examined management’s assessment as of October 31, 2006 and for the period from
      January 1, 2006 through October 31, 2006, included in the accompanying Report
      on
      Assessment of Compliance with Regulation AB Servicing Criteria - Home Equity
      Lines of Credit Loans Serviced for First Tennessee Bank, that First Horizon
      Home
      Loan Corporation, including its wholly owned subsidiary, First Tennessee
      Mortgage Services Inc. (collectively, the Asserting Party), has complied with
      the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
      Commission’s Regulation AB for all mortgage loans sold on a servicing-retained
      basis during 2006 and mortgage loans held as of December 31, 2006 for which
      servicing commenced in 2006, in all cases excluding mortgage loans sold to
      Federal National Mortgage Association, Federal Home Loan Mortgage Corporation,
      and Government National Mortgage Association, and non-prime loans (the
      Platform ) ,
      except
      for servicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv),
      1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi),
      1122(d)(2)(vii)(D), 1122(d)(3)(i)(C), 1122(d)(4)(i), 1122(d)(4)(ii),
      1122(d)(4)(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)(xv), which the Asserting
      Party
      has determined are not applicable to the activities it performs with respect
      to
      the Platform, as of October 31, 2006 and for the period from January 1, 2006
      to
      October 31, 2006. Management is responsible for the Asserting Party’s compliance
      with those servicing criteria. Our responsibility is to express an opinion
      on
      management’s assessment about the Asserting Party’s compliance based on our
      examination.





Our
      examination was conducted in accordance with the standards of the Public Company
      Accounting Oversight Board (United States) **** and,
      accordingly, included examining, on a test basis, evidence about the Asserting
      Party’s compliance with the servicing criteria specified above 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
      Asserting Party processed those selected transactions and performed those
      selected activities in compliance with the servicing criteria. Furthermore,
      our
      procedures were limited to the selected transactions and servicing activities
      performed by the Asserting Party 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 Asserting Party 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 Asserting Party’s
      compliance with the servicing criteria.





In
      our
      opinion, management’s assessment that First Horizon Home Loan Corporation,
      including its wholly owned subsidiary, First Tennessee Mortgage Services Inc.
      complied with the aforementioned servicing criteria is fairly stated as of
      October 31, 2006 and for the period from January 1, 2006 to October 31, 2006,
      in
      all material respects.





/s/
      KPMG
      LLP





Memphis,
      Tennessee


March
      26,
      2007