Exhibit 34.2

| |                                
| | -------------------------------
| | (PRICEWATERHOUSECOOPERS LOGO)  
| | PricewaterhouseCoopers
  LLP   
| | PricewaterhouseCoopers
  Center
| | 300 Madison Avenue New York    
| | NY 10017 Telephone (646)
  471-
| | 3000 Facsimile (813)
  286-6000

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| |                                
| | -------------------------------
| | PricewaterhouseCoopers
  LLP   
| | PricewaterhouseCoopers
  Center
| | 300 Madison Avenue             
| | New York NY 10017              
| | Telephone (646) 471-3000       
| | Facsimile (813) 286-6000       

Report of Independent Registered Public Accounting Firm

To
the Board of Directors of JPMorgan Chase Bank, National Association

We
have examined JPMorgan Chase Bank, National Associations (the Company)
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commissions Regulation AB as of September 30, 2006 and
for the period from January 1, 2006 to September 30, 2006 (the Reporting
Period) for the asset-backed securities transactions backed by residential
mortgages, home equity loans, auto loans, credit card receivables, dealer floor
plans, retail installment contracts and manufactured housing contracts that
were registered with the Securities and Exchange Commission pursuant to the
Securities Act of 1933, as amended, where the related asset-backed securities
were outstanding during the Reporting Period (the Platform) described in the
accompanying Managements Report on Assessment of Compliance with Applicable
Servicing Criteria, excluding criteria 1122(d)(1)(ii)-(iv), 1122(d)(2)(iii),
1122(d)(2)(vi), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv), which the Company
has determined are not applicable to the activities performed by it with
respect to the Platform. Appendix A to managements assertion identifies the
individual asset-backed transactions and securities defined by management as
constituting the Platform. Management is responsible for the Companys
compliance with the servicing criteria. Our responsibility is to express an
opinion on the Companys compliance with the servicing criteria based on our
examination.

Our
examination was conducted in accordance with 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 applicable servicing
criteria and performing such other procedures as we considered necessary in the
circumstances. Our examination included testing of selected asset-backed
transactions and securities that comprise the Platform, testing of selected
servicing activities related to the Platform, and determining whether the
Company processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred
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. 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.

Our
examination disclosed the following material noncompliance with the servicing
criteria set forth in Items 1122(d)(3)(i) and 1122(d)(3)(ii) of Regulation AB
applicable to the Company during the period

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(PRICEWATERHOUSECOOPERS LOGO)

from
January 1, 2006 to September 30, 2006. Certain monthly investor reports omitted
information required by the transaction agreements and/or contained errors in
the information presented and certain monthly investor distributions contained
errors as to amounts due to certain investors.

In
our opinion, except for the material noncompliance described in the preceding
paragraph, JPMorgan Chase Bank, National Association complied with the
aforementioned applicable servicing criteria as of and for the period ended
September 30, 2006 for the Platform, in all material respects.

(PRICEWATERHOUSECOOPERS LLP LOGO)

New York, New
York March 14, 2007

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