**EXHIBIT
        34.1**
 
 **ATTESTATION
        REPORT ON ASSESSMENT OF COMPLIANCE WITH SERVICING CRITERIA FOR ASSET-BACKED
        SECURITIES**
 
 **REPORT
        OF
        INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 
 To
        the Member of
 JCP&L
        Transition
        Funding II LLC:
 
 We
        have examined
        management’s assertion, included in the accompanying "Report on Assessment of
        Compliance with Servicing Criteria for Asset-Backed Securities", that Jersey
        Central Power and Light Company complied with the servicing criteria set
        forth
        in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
        for JCP&L
        Transition
        Funding II LLC (the Platform), as
        of December 31, 2006 and for the period from August 10, 2006 to December
        31,
        2006 except for the servicing
        criteria
        specified in the following paragraphs of paragraph (d) of Item 1122 of
        Regulation AB that are not applicable to the Servicer based on the activities
        it
        performs with respect to asset-backed securities transactions taken as a
        whole
        involving the Servicer and that are backed by bondable transition property:
        (1)(ii) (outsourcing), (1)(iii) (back-up servicing), (1)(iv) (fidelity
        bond), (2)(vi) (unissued checks), (3)(ii)
        (remittance
        to investors), (3)(iii) (disbursement records), (3)(iv) (remittance
        reconciliation),4)(iii) (additions, removals or substitutions), (4)(ix)
        (adjustments to interest rates), (4)(x) (obligor escrow funds), (4)(xi)
        (payments on behalf of obligors), (4)(xii) (late payment penalties), (4)(xiii)
        (obligor disbursements), (4)(xv) (external credit enhancement) . Management's
        assertion in the accompanying “Report on Assessment of Compliance with Servicing
        Criteria for Asset-Backed Securities” identifies the individual
        asset-backed transactions and securities defined by management as constituting
        the Platform. Management is responsible for the Company's compliance with
        the
        servicing criteria. Our responsibility is to express an opinion on management's
        assertion based on our examination.
 
 Our
        examination was
        conducted in accordance with 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 applicable servicing
        criteria and performing such other procedures as we considered necessary
        in the
        circumstances. Our examination included testing of selected asset-backed
        transactions and securities that comprise the Platform, testing of selected
        servicing activities related to the Platform, and determining whether the
        Company processed those selected transactions and performed those selected
        activities in compliance with the applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred
        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. 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
        applicable servicing criteria as of and for the period ended December 31,
        2006
        for JCP&L
        Transition
        Funding II LLC is
        fairly stated, in
        all material respects.
 
 
 
 
 PricewaterhouseCoopers
        LLP
 Cleveland,
        Ohio
 March
        16,
        2007