**Exhibit 34.3**
  **Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 First
        Tennessee Bank National Association:
  We
        have
        examined management’s assessment, included in the accompanying Report on
        Assessment of Compliance with Regulation AB Servicing Criteria — Lockbox
        Assertion to First Horizon Home Loan Corporation, that First Tennessee Bank
        National Association (the Company) has complied with the servicing criteria
        set
        forth in Item 1122(d) of the Securities and Exchange Commission’s (SEC)
        Regulation AB for payments received by the Company through its lockbox (the
        Platform), except for servicing criteria 1122(d)(1)(i), 1122(d)(l)(ii),
        1122(d)(1)(iii), 1122(d)(2)(ii), 1122(d)(2)(iii), 1l22(d)(2)(iv),
        1122(d)(2)(vi), 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv),
        1l22(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(v), I122(d)(4)(vi),
        1122(d)(4)(vii), 1122(d)(4)(viii), 1l22(d)(4)(ix), 1122(d)(4)(x),
        1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 1122(d)(4)(xiv), 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
        management’s assessment about 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.
  In
        our
        opinion, management’s assessment that the Company complied with the
        aforementioned servicing criteria is fairly stated as of and for the year
        ended
        December 31, 2006, in all material respects.
   /s/
        KPMG
        LLP
  Memphis,
        Tennessee
  March
        1,
        2007