**Exhibit
        34.4**
  **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 - Document
        Custodian Assertion to First Horizon Home Loan Corporation, that First Tennessee
        Bank National Association (the Asserting Party) has complied with the servicing
        criteria set forth in Item 1122(d) of the Securities and Exchange
        Commission’s (SEC) Regulation AB for all mortgage loans for which the Asserting
        Party served as the custodian during 2006, in all cases excluding mortgage
        loans
        held by the Asserting Party on behalf of Federal National Mortgage Association,
        Federal Home Loan Mortgage Corporation, and Government National Mortgage
        Association, and excluding non-prime loans held by the Asserting Party
        (the Platform), except for servicing criteria 1122(d)(1)(i),
        1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(2)(iii),
        1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(3)(i),
        1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(iii),
        1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
        1122(d)(4)(viii), 1122(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), as
        of
        and for the year ended December 31, 2006. Management is responsible for the
        Asserting Party’s compliance with those servicing criteria. Our responsibility
        is to express an opinion on management’s assessment about the Asserting Party’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 Asserting Party’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 Asserting Party 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 Asserting
        Party 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 Asserting Party 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 Asserting Party’s compliance with the servicing
        criteria.
  
 
 In
        our
        opinion, management’s assessment that First Tennessee Bank National Association
        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 LLPMemphis,
                  TennesseeMarch
                  26, 2007