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      & Touche LLP**


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**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**




Board
      of
      Directors and Shareholder


Washington
      Mutual Bank




We
      have
      examined management's assertion, included in the accompanying Servicer's Report
      on Assessment of Compliance, that Washington Mutual Bank and subsidiaries (the
      "Company") complied with the servicing criteria set forth in Item 1122 (d)
      of
      the Securities and Exchange Commission's ("SEC")
      Regulation AB for the securitizations of pools of mortgage loans that were
      completed on or after January
      1, 2006, and prior to January 1, 2007, for which the Company performed servicing
      functions set forth
      in
      Item 1122(d), that included one or more classes of publicly offered securities
      registered with the SEC
      pursuant to the Securities Act of 1933, and for which the Company has an
      obligation to deliver an Assessment of Compliance pursuant to Item 1122 (the
      "Platform") as of and for the year ended December 31, 2006, excluding criteria
      1122 (d)(l)(iii) and 1122 (d)(3)(i)(C-D), which management has determined
      are not applicable to the activities performed by the Company with respect
      to
      the Platform. Management
      is responsible for the Company's compliance with the 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, including
      tests
      on a sample basis of the servicing activities
      related to the Platform, determining whether the Company performed those
      selected activities in compliance
      with the servicing criteria during the specified period and performing such
      other procedures as we considered necessary in the circumstances. Our procedures
      were limited to selected servicing activities performed by the Company during
      the period covered by this report and, accordingly, such samples
      may not have included servicing activities related to each specific asset-backed
      transaction included
      in the Platform. Further, an examination is not designed to detect noncompliance
      arising from errors that may have occurred prior to the period specified above
      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.




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




/s/
      Deloitte & Touche LLP


March
      14,
      2007




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              ofDeloitte
              Touche Tohmatsu