Exhibit 34.1.3

[Letterhead of PricewaterhouseCoopers LLP]

 

**Report of Independent Registered Public Accounting Firm**

 

To****the Board of Directors of Residential Capital, LLC:

 

We have examined management’s assertion, included in the accompanying Management's Assertion Concerning Compliance with Regulation AB Item 1122 Servicing Criteria, that GMAC Mortgage, LLC (the "Company"), a subsidiary of Residential Capital, LLC, complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the GMACM Private Platform (the “Platform”), as of and for the year then ended December 31, 2006, excluding criteria 1122(d)(1)(iii); 1122(d)(2)(iv); 1122(d)(3)(i),(ii); and 1122(d)(4)(i),(ii), which the Company has determined are not applicable to the servicing activities performed by it with respect to the Platform.  Appendix A to management's assertion identifies the individual asset-backed transactions and securities defined by management as constituting the Platform.  Management is responsible for theCompany'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 detectnoncompliance 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 the GMACM Private Platform is fairly stated, in all material respects.

 

/s/ PricewaterhouseCoopers LLP

 

New York, New York

March 6, 2007

 

 

 

[Letterhead of GMAC Mortgage]

 

**Management’s Assertion Concerning Compliance**

**With Regulation AB Item 1122 Servicing Criteria**

 

March 6, 2007

 

GMAC Mortgage, LLC (the “Company”) has responsibility for assessing compliance to Regulation AB Item 1122(d) Servicing Criteria for the GMACM Private Platform (the "Platform").  As of, and for the period ending December 31, 2006, the Company has used the applicable 1122(d) servicing criteria listed below for assessing compliance:

 

-1122(d)(1)(i),(ii),(iv); 1122(d)(2)(i),(ii),(iii),(v),(vi),(vii); 1122(d)(3)(iii),(iv);

 1122(d)(4)(iii),(iv),(v),(vi),(vii),(viii),(ix),(x),(xi),(xii),(xiii),(xiv),(xv)

 

The following servicing criteria are not applicable to the Company:

 

-1122(d)(1)(iii); 1122 (d)(2)(iv); 1122 (d)(3)(i),(ii); 1122(d)(4)(i),(ii)

 

The Company has engaged certain vendors (the "Vendors") to perform specific and limited, or scripted activities, and the Company elects to take responsibility for assessing compliance with the servicing criteria applicable to the Vendors set forth below:

 

-1122(d)(2)(i) 1122(d)(4)(iv)

-A vendor posts cash receipts received via lockbox submission to the

| Company’s lockbox clearing account. |
|------------------------------------------|

-1122(d)(4)(xi), (xiii)

-A vendor provides certain information to the Company to assist the Company

| in making tax and insurance payments on behalf of certain obligors. |
|---------------------------------------------------------------------|

The Company has not identified and is not aware of any material instance of noncompliance by the Vendors with the applicable servicing criteria as of December 31, 2006 and for the Reporting Period with respect to the Platform taken as a whole.  The Company has not identified any material deficiency in its policies and procedures to monitor the compliance by the Vendors with the applicable servicing criteria as of December 31, 2006 and for the Reporting Period with respect to the Platform taken as a whole.

 

The Company has complied, in all material respects, with the applicable servicing criteria above as of and for the period ending December 31, 2006 for the asset-backed transactions listed in Appendix A taken as a whole (such transactions, collectively, the “GMACM Private Platform”).

 

An independent registered public accounting firm has issued an attestation report on the Company’s assessment of compliance with the applicable servicing criteria as of, and for the period ending December 31, 2006.

 

 

 

 

 

 

_/s/ Anthony N. Renzi________________

Anthony N. Renzi

Executive Vice President

GMAC Mortgage, LLC

 

 

 

**Appendix A**

 

**Security**

 

****

| SACO 06-1   |
|-------------|
| SACO 06-12  |
| SACO 06-8   |
| 2006-5      |
| SACO 06-10  |
| SACO 06-6   |
| SACO 06-7   |
| SACO 06-9   |
| SACO 06-9   |
| GPMF2006AR6 |
| GPMF2006AR7 |
| GPMF2006AR8 |
| 2006-ARS1   |
| LMT 2006-7  |
| LXS 06-18N  |
| 2006-B      |
| BAFC 06-5   |
| HBVW 06-SB1 |
| GSMPS06RP1  |
| GSR 2006-2F |
| GSR2006-AR1 |
| GSR 2006-4F |
| MSM 06-10SL |
| MSM 06-14SL |
| GPMF2006AR4 |
| GPMF2006AR5 |
| LXS2006-12N |
| LXS2006-GP4 |
| 2006-3H     |
| 2006-GEL3   |
| LMT 2006-2  |
| SAIL2006-2  |
| 2006-4N     |
| 2006-GP1    |
| 2006-GP2    |
| 2006-GP3    |
| LXS 06-10N  |
| NAAC2006S1  |
| NAAC2006S2  |
| 2006-GEL4   |
| 2006-RF2    |
| 2006-S1     |
| LXS 06-10N  |
| LXS 06-12N  |

 

 

 

| (4) |
|-----|

 

 

 

 

| LXS 2006-7  |
|-------------|
| LXS 2006-8  |
| LXS2006-11  |
| LXS2006-13  |
| 2006-1      |
| MALT 2006-1 |
| MALT 2006-3 |
| MASD 2006-1 |
| 2006-HE1    |
| CSMC 2006-1 |
| CSMC 2006-8 |
| CSMC 2006-9 |
| LUM 2006-4  |
| LUM 2006-5  |
| MARM 06OA2  |
| MARP 06-2   |
| MIT 2006-1  |
| MSM 06-1AR  |
| MSM 06-9AR  |
| MSM06-13ARX |
| MSM06-15XS  |
| MSM06-16AX  |
| MSM06-17XS  |
| SASCO 06BC2 |
| BAFC 06-1   |
| BAFC 06-2   |
| BAFC 06-4   |
| GSR 2006-3F |
| MASTR 06-1  |
| MASTR 06-3  |
| MASD 2006-2 |
| ACE2006-SL1 |
| ACE2006-SL4 |
| MASD 2006-2 |
| MASD 2006-3 |
| BAYVW2006-D |
| BSABS06SD2  |
| BSALTA 06-1 |
| BSALTA 06-3 |
| BSALTA 06-4 |
| BSALTA 06-5 |
| BSALTA 06-8 |
| BSARM2006-2 |
| DBALT06AB1  |
| DBALT06AB2  |
| DBALT06AB3  |
| DBALT06AB4  |
| DBALT06AF1  |

 

 

 

| (5) |
|-----|

 

 

 

 

| DBALT06AR1  |
|-------------|
| DBALT06AR2  |
| DBALT06AR3  |
| DBALT06AR5  |
| DBALT06AR6  |
| DBALT06OA1  |
| HBRVW 06-10 |
| HBRVW 06-8  |
| HBRVW 06-8  |
| PRIME06-CL1 |
| SACO 06-11  |
| SAIL 2006-3 |
| 2006-AR3    |
| 2006-AR4    |
| 2006-S5     |
| ARMT 2006-2 |
| GSR2006-AR2 |
| HBVW2006-13 |
| HBVW2006-14 |
| MARP 06-1   |
| NHELI 06AF1 |

 

 

 

 

| (6) |
|-----|