**Exhibit 34.1**









**Report
      of Independent Registered Public Accounting Firm**







The
      Board
      of Directors


First
      Tennessee Bank National Association:




We
      have
      examined management’s assessment, included in the accompanying Report on
      Assessment of Compliance with Regulation AB Servicing Criteria - First
      Horizon Asset Securities Inc. Home Equity Line of Credit Securitizations, that
      First Tennessee Bank National Association (the Asserting Party) has complied
      with the servicing criteria set forth in Item 1122(d) of the Securities and
      Exchange Commission’s (SEC) Regulation AB for all home equity lines of credit
      (HELOCs) sold on a servicing-retained basis during 2006, and HELOCs held as
      of
      December 31, 2006 for which the servicing commenced in 2006 (the Platform),
      except for servicing criteria 1122(d)(1)(iii), 1122(d)(2)(iii), 1122(d)(2)(vi),
      1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xv), which the
      Asserting Party has determined are either not applicable to the activities
      it
      performs or are activities only performed by asserting subcontractors with
      respect to the Platform, as of and for the year ended December 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 Tennessee Bank National Association
      complied with the aforementioned servicing criteria is fairly stated as of
      and
      for the year ended December 31, 2006, in all material
      respects.











/s/
      KPMG
      LLP






Memphis,
      Tennessee


March
      26,
      2007