Exhibit 34.2
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ERNST & YOUNG           o Ernst & Young LLP               o Phone (212) 773-3000
                          5 Times Square                    www.ey.com
                          New York, New York 10036-6530


            Report of Independent Registered Public Accounting Firm

Board of Directors
The Bank of New York

We have examined management's assertion, included in the accompanying
Management's Report on Assertion of Compliance with Applicable Servicing
Criteria that The Bank of New York and The Bank of New York Trust Company,
N.A., (collectively, the "Company"), complied with the servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation
AB for the publicly issued (i.e. transaction-level reporting initially
required under the Securities and Exchange Act of 1934, as amended)
residential mortgage-backed securities and other mortgage-related asset-backed
securities issued on or after January 1, 2006 (and like-kind transactions
issued prior to January 1, 2006) for which the Company provides trustee,
securities administration, paying agent, or custodial services (the
"Platform") as of and for the year ended December 31, 2006 except for criteria
1122 (d)(1)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii), which the Company has
determined are not applicable to the activities performed by them with respect
to the servicing Platform covered by this report. The Platform includes
like-kind transactions for which the Company provided trustee, securities
administration, paying agent or custodial services as a result of the
Company's acquisition as of October 1, 2006 of portions of JPMorgan Chase
Bank, N.A.'s corporate trust business, including structured finance agency and
trust transactions. 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 with the servicing
criteria based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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 less than all of the individual 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 and as permitted by the
Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06").
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.


                  A Member Practice of Ernst & Young Global

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In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria for which
compliance is determined based on Interpretation 17.06 as described above, as
applicable, as of and for the year ended December 31, 2006 for the Platform,
is fairly stated, in all material respects.

                                                       /s/ Ernst & Young LLP

March 1, 2007