**Exhibit
      34.2**








[LOGO]
      KPMG





KPMG
      LLP


303
      East
      Wacker Drive


Chicago,
      IL 60601-5212








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 mortgage-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











Appendix
      I





MANAGEMENT'S
      ASSERTION OF COMPLIANCE





Management
      of the Trust & Securities Services department of Deutsche Bank National
      Trust Company and Deutsche Bank Trust Company Americas (collectively the
      "Company") is responsible for assessing compliance with the servicing criteria
      set forth in Item 1122(d) of Regulation AB promulgated by the Securities and
      Exchange Commission. Management has determined that the servicing criteria
      are
      applicable in regard to the servicing platform for the period as
      follows:





Platform:
      Publicly-issued (i.e., transaction-level reporting required under the Securities
      Exchange Act of 1934, as amended) residential mortgage-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").





Applicable
      Servicing Criteria: All servicing criteria set forth in Item 1122(d), except
      for
      the following 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 management has determined are not applicable to the
      activities the Company performs with respect to the Platform (the "Applicable
      Servicing Criteria").





Period:
      Twelve months ended December 31, 2006 (the "Period").





Management's
      interpretation of Applicable Servicing Criteria: The Company's management has
      determined that servicing criteria 1122(d)(1)(iii) is applicable only with
      respect to its continuing obligation to act as, or locate a, successor servicer
      under the circumstances referred to in certain governing documents. It is
      management's interpretation that Deutsche Bank Trust Company America has no
      other active back-up servicing responsibilities in regards to 1122(d)(1)(iii)
      as
      of and for the Period.





Third
      parties classified as vendors: With respect to servicing criteria 1122(d)(2)(i),
      1122(d)(4)(i), and 1122(d)(4)(ii), management has engaged various vendors to
      perform the activities required by these servicing criteria. The Company's
      management has determined that these vendors are not considered a "servicer"
      as
      defined in Item 1101(j) of Regulation AB, and the Company's management 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,
      management has asserted that it has policies and procedures in place to provide
      reasonable assurance that the vendor's activities comply in all material
      respects with the servicing criteria applicable to each vendor. The Company's
      management is solely responsible for determining that it meets the SEC
      requirements to apply Interpretation 17.06 for the vendors and related
      criteria.





With
      respect to the Platform, the Company's management provides the following
      assertion of compliance with respect to the Applicable Servicing
      Criteria:





Appendix
      I (continued)





1.
      The
      Company's management is responsible for assessing the Company's compliance
      with
      the Applicable Servicing Criteria as of and for the Period.





2.
      The
      Company's management has assessed compliance with the Applicable Servicing
      Criteria, including servicing criteria for which compliance is determined based
      on Interpretation 17.06 as described above, as of and for the Period. In
      performing this assessment, management used the criteria set forth by the
      Securities and Exchange Commission in paragraph (d) of Item 1122 of Regulation
      AB.





3.
      Based
      on such assessment, as of and for the Period, the Company has complied, in
      all
      material respects, with the Applicable Servicing Criteria.





KPMG
      LLP,
      a registered public accounting firm, has issued an attestation report with
      respect to the management's assertion of compliance with the Applicable
      Servicing Criteria as of and for the Period.








DEUTSCHE
      BANK NATIONAL TRUST COMPANY





By:
      /s/
      Gary R. Vaughan


--------------------------------


Name:
      Gary R. Vaughan


Its:
      Managing Director





By:
      /s/
      David Co


--------------------------------


Name:
      David Co


Its:
      Director





By:
      /s/
      Jose Sicilia


--------------------------------


Name:
      Jose Sicilia


Its:
      Managing Director





By:
      /s/
      Kevin Fischer


--------------------------------


Name:
      Kevin Fischer


Its:
      Vice
      President





By:
      /s/
      Robert Frier


--------------------------------


Name:
      Robert Frier


Its:
      Director








DEUTSCHE
      BANK TRUST COMPANY AMERICAS





By:
      /s/
      Kevin C. Weeks


--------------------------------


Name:
      Kevin C. Weeks


Its:
      Managing Director





By:
      /s/
      Jenna Kaufman


--------------------------------


Name:
      Jenna Kaufman


Its:
      Director