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**Report
        of Independent Registered Public Accounting Firm**
  To
        the
        Board of Directors and Stockholder of Barclays Capital Real Estate
        Inc.:
  We
        have
        examined management's assertion, included in the accompanying Certification
        Regarding Compliance
        with Applicable Servicing Criteria, that Barclays Capital Real Estate Inc.
        d/b/a
        HomEq Servicing
        ("HomEq" or the "Company") complied with the servicing criteria set forth
        in
        Item 1122(d) of the
        Securities and Exchange Commission's Regulation AB for the asset-backed
        securities transactions for
        which
        HomEq acted as servicer involving subprime residential mortgage loans (other
        than transactions that closed prior to 2006) (the Platform), as of December
        31,
        2006 and for the period from November 1, 2006 to December 31, 2006, excluding
        criteria 1122 (d)(1)(iii), 1122 (d)(3)(i), 1122 (d)(3)(ii),
        1122 (d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(xi), 1122(d)(4)(xii),
        1122(d)(4)(xiii) and 1122(d)(4)(xv),
        which the Company has determined are not applicable to the servicing activities performed
        by it with respect to the Platform. As described in management's assertion,
        for
        servicing criteria
        1122(d)(2)(i) and 1122(d)(4)(iv), the Company has engaged a vendor to perform
        the activities required by these 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 the 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
        reasonable assurance that
        the
        vendor's activities comply in all material respects with the servicing criteria
        applicable to the 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. 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 December 31, 2006 and for the period November 1,
        2006
        through December 31, 2006 for the asset-backed securities transactions for
        which
        HomEq acted as servicer involving
        subprime residential mortgage loans (other than transactions that closed
        prior
        to 2006) is fairly stated, in all material respects.
  /s/
        PricewaterhouseCoopers LLP
  March
        9,
        2007