**KPMG
                  LLP**2500
                  Ruan Center666
                  Grand AvenueDes
                  Moines, IA 50309






**Report
      of Independent Registered Public Accounting Firm**





The
      Board
      of Directors


Wells
      Fargo Bank, N.A.:





We
      have
      examined Wells Fargo Bank, N.A.'s (the Company) compliance with the servicing
      criteria set forth in Item 1122(d) of the Securities and Exchange Commission's
      Regulation AB for its primary servicing of residential mortgage loans by its
      Wells Fargo Home Mortgage division, other than the servicing of such loans
      for
      Freddie Mac, Fannie Mae, Ginnie Mae, state and local government bond programs,
      or a Federal Home Loan Bank (the Platform), except for servicing criteria
      1122(d)(l)(iii) and 1122(d)(4)(xv), which the Company has determined are not
      applicable to the activities it performs with respect to the Platform, as of
      and
      for the year ended December 31, 2006. Management is responsible for the
      Company's compliance with those servicing criteria. Our responsibility is to
      express an opinion on the Company'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 Company'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 Company 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 Company 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 Company
      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
      Company's compliance with the servicing criteria.





Our
      examination disclosed the following instances of material noncompliance with
      certain servicing criteria applicable to the Company during the year ended
      December 31, 2006:





1.
            1122(d)(3)(i)
                - Delinquency Reporting-
                The Company provided incomplete data to some third parties who use
                such
                data to calculate delinquency ratios and determine the status of
                loans
                with respect to bankruptcy, foreclosure or real estate owned. Instead
                of
                the actual due date being provided for use in calculating delinquencies,
                the date of the first payment due to the security was
                provided.





2.
            1122(d)(4)(vii)
                - Notification of Intent to Foreclose - The Company, as required by
                certain servicing agreements, did not provide investors with prior
                notification of intent to foreclose.






KPMG
        LLP,
        a U.S. limited liability partnership, is the U.S.
 member
        firm of KPMG International, a Swiss cooperative.








As
      described in the accompanying 2006 Certification Regarding Compliance with
      Applicable Servicing Criteria, for servicing criteria 1122(d)(2)(i),
      1122(d)(2)(vi), 1122(d)(4)(iv), 1122(d)(4)(xi), and 1122(d)(4)(xiii), the
      Company has engaged various vendors to perform the activities required by these
      servicing criteria. The Company has determined that these vendors are not
      considered "servicers" as defined in Item 1101(j) of Regulation AB, and the
      Company has elected to take responsibility for assessing compliance with the
      servicing criteria applicable to each vendor as permitted by Interpretation
      17.06 of the SEC Division of Corporation Finance Manual of Publicly Available
      Telephone Interpretations ("Interpretation 17.06"), with the exception of those
      vendors who have provided their own reports on assessment of compliance with
      servicing criteria to the Company, for which the Company does not take such
      responsibility. As permitted by Interpretation 17.06, the Company has asserted
      that it has policies and procedures in place designed to provide reasonable
      assurance that the vendors' activities comply in all material respects with
      the
      servicing criteria applicable to each vendor. The Company is solely responsible
      for determining that it meets the SEC requirements to apply Interpretation
      17.06
      for the vendors and related criteria as described in its assertion, and we
      performed no procedures with respect to the Company's eligibility to apply
      Interpretation 17.06.








In
      our
      opinion, except for the instances of material noncompliance described above,
      the
      Company complied, in all material respects, with the aforementioned servicing
      criteria as of and for the year ended December 31, 2006.





/s/
      KPMG
      LLP





Des
      Moines, Iowa


March
      1,
      2007