**Exhibit 34.1**
  **Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
  First
        Horizon Home Loan Corporation:
  We
        have
        examined management’s assessment, included in the accompanying Report on
        Assessment of Compliance with Regulation AB Servicing Criteria - First
        Horizon Asset Securities Inc. 1st Lien Mortgage Securitizations, that First
        Horizon Home Loan Corporation, including its wholly owned subsidiary, First
        Tennessee Mortgage Services Inc. (collectively, the Asserting Party), have
        complied with the servicing criteria set forth in Item 1122(d) of the
        Securities and Exchange Commission’s (SEC) Regulation AB for all
        mortgage loans sold on a servicing-retained basis during 2006 and mortgage
        loans
        held as of December 31, 2006 for which servicing commenced in 2006, in all
        cases excluding mortgage loans sold to Federal National Mortgage Association,
        Federal Home Loan Mortgage Corporation, and Government National Mortgage
        Association, and non-prime loans (the Platform), except for servicing
        criteria 1122(d)(1)(iii), 1122(d)(4)(i), 1122(d)(4)(ii), and
        1122(d)(4)(xv), which the Asserting Party has determined are either not
        applicable to the activities it performs or are activities only performed
        by
        asserting subcontractors with respect to the Platform, as of and for the
        year
        ended December 31, 2006. Management is responsible for the Asserting
        Party’s compliance with those servicing criteria. Our responsibility is to
        express an opinion on management’s assessment about the Asserting Party’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 Asserting Party’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 Asserting Party 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 Asserting
        Party 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 Asserting Party 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 Asserting Party’s compliance with the servicing
        criteria.
 
 As
        described in the accompanying Report on Assessment of Compliance with Regulation
        AB Servicing Criteria - First Horizon Asset Securities Inc. 1st Lien Mortgage
        Securitizations, for servicing criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A),
        1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(xi), and 1122(d)(4)(xiii),
        the Asserting Party has engaged various vendors to perform the activities
        required by these servicing criteria. The Asserting Party has determined
        that
        these vendors are not considered a “servicer”, as defined in Item 1101(j)
        of Regulation AB, and the Asserting Party 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
        Asserting Party 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
        Asserting Party 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 Asserting Party’s eligibility to apply
        Interpretation 17.06.
  
  
 
 In
        our
        opinion, management’s assessment that the Asserting Party complied with the
        aforementioned servicing criteria, including servicing
        criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A), 1122(d(2)(vii)(B),
        1122(d)(2)(vii)(D), 1122(d)(4)(xi), and 1122(d)(4)(xiii) for which compliance
        is
        determined based on Interpretation 17.06 as described above, as of and for
        the year ended December 31, 2006 is fairly stated in all material
        respects.
   /s/
        KPMG
        LLP
   Dallas,
        Texas
 March
        26,
        2007