Exhibit 34.3

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|-------------------- |  | - | ----------------------------- |  | - | ---------------------
|(ERNST & YOUNG LOGO) |  |   |                               |  |   |                      
|                     |  | n | Ernst & Young LLP             |  | n | Phone: (212) 773-3000
|                     |  |   | 5 Times Square                |  |   | www.ey.com           
|                     |  |   | New York, New York 10036-6530 |  |   |                      

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, The Bank of New York Trust Company, N.A., and The Bank of New York (Delaware),
(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) 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 or paying agent services, other than residential mortgage
backed securities and other mortgage-related asset-backed securities (the
Platform) as of and for the year ended
December 31, 2006 except for criteria 1122 (d)(l)(ii)-(iv), 1122 (d)(2)(iii),
1122 (d)(2)(vi), 1122
(d)(4)(vi)-(viii) and 1122 (d)(4)(x)-(xiv), 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, or
paying agent 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.

A Member Practice of Ernst & Young Global

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Exhibit 34.3

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

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