[LETTERHEAD OF PRICEWATERHOUSECOOPERS]



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders
of Bank of America Corporation:

We have examined management's assertion,  included in the accompanying Report on
Assessment of Compliance with Servicing Criteria, that Bank of America, National
Association  (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  for  which the  Company  acted as  servicer  involving
residential  mortgage loans, other than government  sponsored entities,  housing
agencies,  foreign  transactions  or  transactions  that do not  have  scheduled
interest and/or scheduled  principal  remittance  schedules as outlined in their
respective transaction agreements (the "Platform"),  as of December 31, 2006 and
for the year then ended, excluding the criteria which the Company has determined
are not applicable to the servicing activities performed by them with respect to
the  Platform,  as  indicated  in  Appendix  A of the  Report on  Assessment  of
Compliance  with Servicing  Criteria.  As described in Appendix A, for servicing
criteria 1122 (d)(2)(ii), 1122 (d)(4)(iv), 1122 (d)(4)(xi), 1122 (d)(4)(xii) and
1122  (d)(4)(xiii),  the  Company  has  engaged  various  vendors to perform the
activities required by these servicing criteria. The Company has determined that
these  vendors  are not  considered  "servicers"  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 each 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
vendors'  activities comply in all material respects with the servicing criteria
applicable to each vendor.  The Company is solely  responsible  for  determining
that it meets the SEC requirements to apply Interpretation 17.06 for the vendors
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 and  for the  year  ended
December 31, 2006 for the Platform is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP

March 1, 2007