**KPMG
              LLP**303
              East Wacker DriveChicago,
              IL 60601-5212




**Report
        of Independent Registered Public Accounting Firm**
  The
        Managing Directors of Wachovia Equity Servicing, LLC (successor by merger
        to
        HomEq Servicing Corporation):
  We
        have
        examined the accompanying management assertion that Wachovia Equity Servicing,
        LLC, (successor
        by merger to HomEq Servicing Corporation) ("HomEq") complied with the applicable
        servicing criteria
        set forth in Item 1122 of the Securities and Exchange Commission's Regulation
        AB
        in regards to asset-backed securities transactions for which HomEq acted
        as
        servicer involving subprime residential mortgage loans (other than transactions
        that closed prior to January 1, 2006) as of and for the ten months ended
        October 31, 2006 (the "Platform"), excluding servicing criteria 1122(d)(l)(iii),
        1122(d)(3)(i), 1122(d)(3)(ii),
        1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(xi), 1122(d)(4)(xii),
        1122(d)(4)(xiii), and 1122(d)(4)(xv),
        which HomEq has determined are not applicable to the activities HomEq performs
        with respect
        to the Platform. Management is responsible for HomEq's compliance with those
        servicing criteria. Our
        responsibility is to express an opinion on management's assertion about HomEq'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 HomEq'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 HomEq 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 HomEq 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 HomEq 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
        HomEq's compliance with the servicing criteria.
  As
        described in the accompanying management assertion, for servicing criteria
        1122(d)(2)(i) and 1122(d)(4)(iv),
        HomEq has engaged a vendor to perform the activities required by these servicing
        criteria. HomEq
        has
        determined that this vendor is not considered a "servicer" as defined in
        Item
        1101(j) of Regulation
        AB, and HomEq has elected to take responsibility for assessing compliance
        with
        the servicing criteria applicable to this 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, HomEq has asserted that it has policies and procedures
        in
        place designed to provide reasonable
        assurance that the vendor's activities comply in all material respects with
        the
        servicing criteria applicable
        to this vendor. HomEq is solely responsible for determining that it meets
        the
        SEC requirements to
        apply
        Interpretation 17.06 for the vendor and related criteria as described in
        its
        assertion, and we performed
        no procedures with respect to HomEq's eligibility to apply Interpretation
        17.06.
  In
        our
        opinion, management's assertion that HomEq complied 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 ten months ended October 31,
        2006 is
        fairly stated,
        in all material respects.
 
 /s/
        KPMG
        LLP
 
 Chicago,
        Illinois
 March
        12,
        2007
  KPMG
        LLP,
        a U.S. limited liability partnership, is the U.S.
 member
        firm of KPMG International, a Swiss cooperative.