EXHIBIT
34.5

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Report of Independent Registered
Public Accounting Firm

Board of Directors
The Bank of New York

We have examined managements
assertion, included in the accompanying Managements Report on Assertion of
Compliance with Applicable Servicing Criteria that The Bank of New York, The
Bank of New York Trust Company, N.A.,
and The Bank of New York (Delaware), (collectively, the Company),
complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commissions
Regulation AB for the publicly issued (i.e. transaction-level reporting
initially required under the Securities and Exchange Act of 1934, as amended)
asset-backed securities issued on or
after January 1, 2006 (and like-kind transactions issued prior to January 1,
2006) for which the Company provides
trustee, securities administration or paying agent services, other than
residential mortgage backed
securities and other mortgage-related asset-backed securities (the Platform)
as of and for the year ended December
31, 2006 except for criteria 1122 (d)(l)(ii)-(iv), 1122 (d)(2)(iii), 1122
(d)(2)(vi), 1122 (d)(4)(vi)-(viii) and 1122 (d)(4)(x)-(xiv), which the Company
has determined are not applicable to the activities performed by them with
respect to the servicing Platform covered by this report. The Platform includes like-kind
transactions for which the Company provided trustee, securities administration, or paying agent services as a
result of the Companys acquisition as of October 1, 2006 of portions of
JPMorgan Chase Bank, N.A.s corporate trust business, including structured
finance agency and trust transactions.
Management is responsible for the Companys compliance with those servicing criteria. Our responsibility is to
express an opinion on managements assertion about 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 and
performing such other procedures as we considered necessary in the
circumstances. Our examination included testing of less than all of the individual 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 and as permitted by the Interpretation 17.06 of the SEC
Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations (Interpretation 17.06). 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.

A Member Practice of
Ernst & Young Global

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EXHIBIT 34.5

In our opinion, managements assertion that the
  Company complied with the aforementioned servicing criteria, including
  servicing criteria for which compliance is determined based on Interpretation
  17.06 as described above, as applicable, as of and for the year ended December
  31, 2006 for the Platform, is fairly stated, in all material respects.

/s/ Ernst & Young LLP 
March 1, 2007

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