**Exhibit
      34.4**






**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 - Document
      Custodian Assertion to First Horizon Home Loan Corporation, that First Tennessee
      Bank National Association (the Asserting Party) has 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 for which the Asserting
      Party served as the custodian during 2006, in all cases excluding mortgage
      loans
      held by the Asserting Party on behalf of Federal National Mortgage Association,
      Federal Home Loan Mortgage Corporation, and Government National Mortgage
      Association, and excluding non-prime loans held by the Asserting Party
      (the Platform), except for servicing criteria 1122(d)(1)(i),
      1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(2)(iii),
      1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(3)(i),
      1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(iii),
      1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
      1122(d)(4)(viii), 1122(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), 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.











In
      our
      opinion, management’s assessment that First Tennessee Bank National Association
      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
      26,
      2007  ****