EXHIBIT 34.1

INDEPENDENT ACCOUNTANT'S ATTESTATION REPORT
CONCERNING SERVICING
ACTIVITIES OF ACS EDUCATION SERVICES, INC. FOR THE YEAR
ENDED
DECEMBER 31, 2006

AFFILIATED COMPUTER SERVICES, INC.
EDUCATION SERVICES

SEC Regulation AB (Asset-Backed Securities)
Compliance Attestation for Servicers

Year Ended December 31, 2006

AFFILIATED COMPUTER SERVICES, INC.
EDUCATION SERVICES

Table of Contents

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|Report of Independent Registered Public Accounting Firm | 1
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|ACS Education Services Management Assessment | 3
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|Appendix | 
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| | A | Servicing Criteria Addressed in ACS Education Services' Management
Assessment | 4
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| | B | Individual Asset-Backed Transactions and Securities Defined as the
Platform Addressed in ACS Education Services' Management Assessment | 7
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Report of Independent Registered Public Accounting Firm

The Board of Directors
Affiliated Computer Services, Inc.
Education Services:

We have examined Affiliated Computer Services, Inc. (ACS)
Education Services compliance with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commissions Regulation AB for
student loan backed security transactions (the Platform), except for servicing
criteria 1122(d)(1)(iii), 1122(d)(2)(iii)-(iv), 1122(d)(3)(i)-(iv),
1122(d)(4)(iii), 1122(d)(4)(x)-(xiii) and 1122(d)(4)(xv), which ACS Education
Services has determined are not applicable to the activities it performs with
respect to the Platform, as of and for the year ended December 31, 2006.
Appendix B to the accompanying ACS Education Services Management Assessment
identifies the individual asset-backed transactions and securities defined by
management as constituting the Platform. Management is responsible for ACS
Education Services compliance with those servicing criteria. Our
responsibility is to express an opinion on ACS Education Services
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 ACS Educations
Services 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 ACS Education Services 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 ACS Education Services 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 ACS
Education Services 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 ACS Education Services compliance with the servicing
criteria.

Our examination disclosed the following material noncompliance
with servicing criterion 1122(d)(1)(iv) related to fidelity bond and errors and
omissions policy applicable to ACS Education Services during the year ended
December 31, 2006. ACS Education Services fidelity bond and errors and
omissions policy coverage were not in compliance with requirements of the
servicing agreement with College Loan Corporation.

As described in the accompanying Management Assessment Report,
for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(iv) ACS Education Services
has engaged a vendor to perform the activities required by these servicing
criteria. ACS Education Services has determined that this vendor is not
considered a servicer as defined in Item 1101(j) of Regulation AB,
and ACS Education Services 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, ACS Education Services has asserted that it
has policies and procedures in place designed to provide reasonable assurance
that the vendors activities comply in all material respects with the
servicing criteria applicable to the vendor. ACS Education Services is solely
responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendor and related criteria as described in its
assertion, and we performed no procedures with respect to ACS Education
Services eligibility to apply Interpretation 17.06.

In our opinion, except for the material noncompliance described
above, ACS Education Services complied, in all material respects, with the
aforementioned servicing criteria, including servicing criteria 1122(d)(2)(i)
and 1122(d)(4)(iv) for which compliance is determined based on Interpretation
17.06 as described above, as of and for the year ended December 31, 2006.

| | KPMG LLP
| | --------

Sacramento, California
March 12, 2007