EXHIBIT 34.1

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                           KPMG LLP
                           303 East Wacker Drive
                           Chicago, IL 60601-5212


             Report of Independent Registered Public Accounting Firm

The Board of Directors of General Electric Capital Corporation's Commercial
   Financial Services Division:

We have examined General Electric Capital Corporation's (the Company) compliance
with the servicing criteria set forth in Item 1122(d) of the Securities and
Exchange Commission's Regulation AB for the GE Dealer Floorplan Master Note
Trust transactions (the Platform). Management has determined that servicing
criteria 1122(d)(1)(ii), 1122(d)(1)(iv) and 1122(d)(3)(i) are applicable to the
activities it performs with respect to the Platform, and that all other
servicing criteria set forth in Item 1122(d) are not applicable to the master
servicing provided by the Company with respect to the Platform, as of and for
the twelve months ended December 31, 2006. The following individual asset-backed
transactions and securities have been defined by Management as constituting the
platform: GE Dealer Floorplan Master Note Trust Series 2004-1, 2004-2, 2005-1,
2005-2, 2006-1, 2006-2, 2006-3 and 2006-4. Management is responsible for the
Company's compliance with those servicing criteria. Our responsibility is to
express an opinion on 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.

Our examination disclosed the following instance of material noncompliance with
criterion 1122(d)(3)(i)(C). In one instance, it was noted that a report to be
filed with the SEC for pre-2006 series was not filed within the required
reporting due date.

           KPMG LLP, a U.S. limited liability partnership, is the U.S.
             member firm of KPMG International, a Swiss cooperative.
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      In our opinion, except for the instance of material noncompliance
described above, the Company complied with the aforementioned servicing criteria
as of and for the twelve months ended December 31, 2006.

                                  /s/ KPMG LLP

Chicago, Illinois
March 26, 2007