EXHIBIT 34.4

     Attestation Report of Independent Registered Public Accounting Firm for
                     JPMorgan Chase Bank, N.A., as Custodian



                                                      PricewaterhouseCoopers LLP
                                                              300 Madison Avenue
                                                               New York NY 10017
                                                        Telephone (646) 471-3000
                                                                     www.pwc.com

             Report of Independent Registered Public Accounting Firm

To the Stockholder of JPMorgan Chase Bank, National Association:

We  have  examined   management's   assertion,   included  in  the  accompanying
Management's  Report on  Assessment  of  Compliance  with  Applicable  Servicing
Criteria  (the  "Compliance  Statement"),  that  JPMorgan  Chase Bank,  National
Association  (the "Company")  complied with the servicing  criteria set forth in
Item 1122(d) of the  Securities and Exchange  Commission's  Regulation AB, as of
and for the year ended  December  31,  2006 (the  "Reporting  Period"),  for all
publicly  offered  residential  mortgage and home equity  mortgage  asset-backed
securities  issued on or after  January 1, 2006  through  December 31, 2006 (the
"Platform"),  excluding  criteria  set  forth in  Appendix  A to the  Compliance
Statement, which the Company has determined are not applicable to the activities
performed  by it  with  respect  to the  Platform.  Appendix  B to  management's
assertion  identifies the individual  asset-backed  transactions  and securities
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 based on our examination.

Our examination was conducted in accordance with standards of 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 selected
asset-backed transactions and securities that comprise the Platform,  testing of
selected servicing  activities related to the Platform,  and determining whether
the Company  processed those selected  transactions and performed those selected
activities in compliance with the applicable servicing criteria.  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 detect  noncompliance  arising  from  errors that may have  occurred
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.  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 all publicly offered residential  mortgage and home equity
mortgage  asset-backed  securities  issued on or after January 1, 2006 is fairly
stated, in all material respects.


/s/ PricewaterhouseCoopers LLP
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March 14, 2007