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| | Exhibit 34.2                                                                                                                  
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| | (PRICEWATERHOUSECOOPERS LOGO)                                                                                                 
| | PricewaterhouseCoopers LLP                                                                                                    
| | PricewaterhouseCoopers
  Center 
  300 Madison Avenue New York
  NY 10017 Telephone (646) 471-
  3000 Facsimile (813) 286-6000

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| | PricewaterhouseCoopers LLP                                                                                                  
| | PricewaterhouseCoopers
  Center, 
  300 Madison Avenue
  New York NY 10017 Telephone (646) 471-3000 Facsimile (813) 286-6000

Report of Independent Registered Public Accounting Firm

To the Board of Directors
of JPMorgan Chase Bank, National Association

We have examined JPMorgan
Chase Bank, National Associations (the Company) compliance with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commissions Regulation AB as of September 30, 2006 and for the period from
January 1, 2006 to September 30, 2006 ( the Reporting Period) for the
asset-backed securities transactions backed by residential mortgages, home
equity loans, auto loans, credit card receivables, dealer floor plans, retail
installment contracts and manufactured housing contracts that were registered
with the Securities and Exchange Commission pursuant to the Securities Act of
1933, as amended, where the related asset-backed securities were outstanding
during the Reporting Period (the Platform) described in the accompanying
Managements Report on Assessment of Compliance with Applicable Servicing
Criteria, excluding criteria 1122(d)(1)(ii)-(iv), 1122(d)(2)(iii),
1122(d)(2)(vi), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv), which the Company
has determined are not applicable to the activities performed by it with
respect to the Platform. Appendix A to managements assertion identifies the
individual asset-backed transactions and securities defined by management as
constituting 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 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.

Our examination disclosed
the following material noncompliance with the servicing criteria set forth in
Items 1122(d)(3)(i) and 1122(d)(3)(ii) of Regulation AB applicable to the
Company during the period

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(PRICEWATERHOUSECOOPERS LOGO)

from January 1, 2006 to
September 30, 2006. Certain monthly investor reports omitted information
required by the transaction agreements and/or contained errors in the
information presented and certain monthly investor distributions contained
errors as to amounts due to certain investors.

In our opinion, except for
the material noncompliance described in the preceding paragraph, JPMorgan Chase
Bank, National Association complied with the aforementioned applicable
servicing criteria as of and for the period ended September 30, 2006 for the Platform,
in all material respects.

-s- PRICEWATERHOUSECOOPERS LLP

New York, New York March 14, 2007

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