Exhibit 
            34.2
 Report
            of
            Independent Registered Public Accounting Firm (KPGM LLP)


















**Report
      of Independent Registered Public Accounting Firm**






The
      Board
      of Directors


The
        Corporate Trust Services division of Wells Fargo Bank, National
        Association:







We
      have
      examined the compliance of the Corporate Trust Services division of Wells Fargo
      Bank, National Association (the Company) 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 initially required under
      the
      Securities Exchange Act of 1934, as amended) residential mortgage-backed
      securities, commercial mortgage-backed securities and other asset-backed
      securities, for which the Company provides master servicing, trustee, securities
      administration or paying agent services, excluding transactions issued by any
      agency or instrumentality of the U.S. government or any government sponsored
      entity (the Platform), except
      for
      servicing criteria 1122(d)(1)(iii), 1122(d)(4)(ii), 1122(d)(4)(iv),
      1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
      1122(d)(4)(xii) and 1122(d)(4)(xiii), 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 the accompanying management’s Assessment of Compliance With
      Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), 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






31







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.




Our
      examination disclosed material noncompliance with criterion 1122(d)(3)(i),
      as
      applicable to the Company during the**twelve months ended December
      31. 2006.  Certain monthly investor or remittance reports included
      errors in the calculation and/or the reporting of delinquencies for the pool
      assets.




In
      our
      opinion, except for the material non-compliance described above, the Company
      complied, in all material respects, with the aforementioned servicing criteria,
      including servicing criteria for which compliance is determined based on
      Interpretation 17.06 as discussed above, as of and for the twelve months ended
      December 31, 2006.




/s/
      KPMG
      LLP








Chicago,
      IL  60601


March
      1,
      2007







































32