**Exhibit
        34.2**
  **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 and The Bank of New York Trust Company, N.A., (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) residential mortgage-backed securities
        and
        other mortgage-related 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, paying agent, or custodial
        services (the “Platform”) as of and for the year ended December 31, 2006 except
        for criteria 1122 (d)(1)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii), 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, paying agent or custodial 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.
  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