EXHIBIT 34.3

INDEPENDENT ACCOUNTANTS ATTESTATION REPORT CONCERNING SERVICING ACTIVITIES
OF DEUTSCHE BANK TRUST COMPANY AMERICAS FOR THE YEAR ENDED DECEMBER 31, 2006

Report of Independent Registered Public Accounting Firm

The Board of Directors 
The Trust & Securities Services department of Deutsche Bank National Trust Company and
      Deutsche Bank Trust Company Americas:

We have examined managements assertion, included in the
accompanying Appendix I, that the Trust & Securities Services department of
Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas
(collectively the Company) complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commissions Regulation AB for
publicly-issued (i.e., transaction-level reporting required under the Securities
Exchange Act of 1934, as amended) residential mortage-backed securities and
other asset-backed securities issued on or after January 1, 2006, for which the
Company provides trustee, securities administration or paying agent services,
excluding any publicly issued transactions, sponsored or issued by any
government sponsored entity (the Platform), except for servicing criteria
1122(d)(2)(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) and 1122(d)(4)(xiv), which the Company has
determined are not applicable to the activities it performs with respect to the
Platform, as of and for the twelve months ended December 31, 2006. 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 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 Company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
Company 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 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.

As described in managements assertion included in the
accompanying Appendix I, for servicing criteria 1122(d)(2)(i), 1122(d)(4)(i) and
1122(d)(4)(ii), 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 a servicer 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
eligibility to apply Interpretation 17.06.

In our opinion, managements assertion that the Company complied
with the aforementioned servicing criteria, including servicing criteria
1122(d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii) for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
twelve months ended December 31, 2006 is fairly stated, in all material
respects.

| | /s/ KPMG LLP
| | ------------

Chicago, Illinois
February 28, 2007