**Exhibit 34.3**




**Report
      of Independent Registered Public Accounting Firm**




The
      Board
      of Directors




First
      Tennessee Bank National Association:




We
      have
      examined management’s assessment, included in the accompanying Report on
      Assessment of Compliance with Regulation AB Servicing Criteria — Lockbox
      Assertion to First Horizon Home Loan Corporation, that First Tennessee Bank
      National Association (the Company) has complied with the servicing criteria
      set
      forth in Item 1122(d) of the Securities and Exchange Commission’s (SEC)
      Regulation AB for payments received by the Company through its lockbox (the
      Platform), except for servicing criteria 1122(d)(1)(i), 1122(d)(l)(ii),
      1122(d)(1)(iii), 1122(d)(2)(ii), 1122(d)(2)(iii), 1l22(d)(2)(iv),
      1122(d)(2)(vi), 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv),
      1l22(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(v), I122(d)(4)(vi),
      1122(d)(4)(vii), 1122(d)(4)(viii), 1l22(d)(4)(ix), 1122(d)(4)(x),
      1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 1122(d)(4)(xiv), and
      1122(d)(4)(xv), which the Company 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. Management is responsible for the Company’s compliance
      with those servicing criteria. Our responsibility is to express an opinion
      on
      management’s assessment 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.




In
      our
      opinion, management’s assessment that the Company complied with the
      aforementioned servicing criteria is fairly stated as of and for the year ended
      December 31, 2006, in all material respects.




/s/
      KPMG
      LLP




Memphis,
      Tennessee




March
      1,
      2007