EXHIBIT 34.10

      Attestation Report of Independent Registered Public Accounting Firm
                   for PHH Mortgage Corporation, as Servicer



Deloitte & Touche LLP
1700 Market Street
Philadelphia, PA  19103-3984
USA

Tel: +1 215 246 2300
Fax: +1 215 569 2441
www.deloitte.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To PHH Mortgage Corporation:

We have examined PHH Mortgage  Corporation's  (the "Company's")  compliance with
the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
Commission's Regulation AB for PHH Mortgage Corporation's Regulation AB Platform
(the "Platform") described in the accompanying Management's Report on Assessment
of Compliance with Regulation AB Servicing Criteria as of and for the year ended
December  31,  2006,   excluding   criteria  1122   (d)(l)(iii),   (d)(3)(i)(C),
(d)(4)(ii),  and (d)(4)(xv),  which management has determined are not applicable
to the  activities  performed  by the  Company  with  respect  to the  Platform.
Management  is  responsible  for the  Company's  compliance  with the  servicing
criteria.  Our responsibility is to express an opinion on the Company's
compliance with the servicing criteria based on our examination.

Our  examination  was  conducted  in  accordance  with   attestation   standards
established by the American Institute of Certified Public Accountants as adopted
by  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,  including tests on a sample
basis of the servicing  activities related to the Platform,  determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified  period and performing such other procedures as we
considered  necessary  in the  circumstances.  Our  procedures  were  limited to
selected servicing activities performed by the Company during the period covered
by this report and,  accordingly,  such samples may not have included  servicing
activities  related to each asset-backed  transaction  included in the Platform.
Further,  an  examination is not designed to detect  noncompliance  arising from
errors that may have occurred prior to the period  specified above 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.

As described in management's assertion,  for servicing criteria 1122 (d)(4)(vii)
and (d)(4)(xi),  the Company has engaged a vendor to perform certain  activities
required by this servicing criteria. The Company has determined that this vendor
is not  considered a "servicer" 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 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,  the  Company  has  asserted  that  it has  policies  and
procedures in place designed to provide  assurance that the vendor's  activities
comply in all material respects with the servicing  criteria  applicable to this
vendor.  The Company 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
the Company's determination of its eligibility to use Interpretation 17.06.

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

Standard            Description

1122(d)(l)(i)       The Company has not  instituted  policies and  procedures to
                    specifically monitor performance or other triggers or events
                    of default stated in the transaction agreements

1122(d)(1)(iv)      During  the  months  of July,  August,  and  September,  the
                    Company's  minimum  coverage  requirement  exceeded its $160
                    million fidelity bond by amounts ranging up to approximately
                    $1.3 million.  Effective  September 27, 2006,  the Company's
                    fidelity bond was increased to $170 million.

1122(d)(3)(i)(A)    The Company did not  maintain or provide one of the required
                    monthly reports stated in the transaction  agreements during
                    the year

1122(d)(3)(i)(D)    The Company did not perform  procedures  to agree the unpaid
                    principal  balance  and  number  of  loans  serviced  by the
                    Company with that of the investor and trustees

In our opinion, except for the material noncompliance described in the preceding
paragraph,   the  Company  complied,   in  all  material   respects,   with  the
aforementioned  applicable servicing criteria for the PHH Mortgage Corporation's
Regulation AB Platform as of and for the year ended December 31, 2006.


/s/ Deloitte & Touche LLP
---------------------------
February 28, 2007