**Pricewaterhouse
                Coopers LLP**214
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                3600Charlotte,
                NC 28202Telephone
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              www.pwc.com








**Report
      of Independent Registered Public Accounting Firm**





To
      the
      Board of Directors and Shareholders


of
      Bank
      of America Corporation:





We
      have
      examined management’s assertion, included in the accompanying Report on
      Assessment on Compliance with Servicing Criteria, that Bank of America, National
      Association (the “Company”) complied with the servicing criteria set forth in
      Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the
      asset-backed securities for which the Company acted as servicer involving
      residential mortgage loans, other than government sponsored entities, housing
      agencies, foreign transactions or transactions that do not have scheduled
      interest and/or scheduled principal remittance schedules as outlined in their
      respective transaction agreements (the “Platform”), as of December 31, 2006 and
      for the year then ended, excluding the criteria which the Company has determined
      are not applicable to the servicing activities performed by them with respect
      to
      the Platform, as indicated in Appendix A of the Report on Assessment of
      Compliance with Servicing Criteria. As described in Appendix A, for servicing
      criteria 1122 (d)(2)(ii), 1122 (d)(4)(iv), 1122 (d)(4)(xi), 1122 (d)(4)(xii)
      and
      1122 (d)(4)(xiii), the Company has engaged various vendors to perform the
      activities required by these servicing criteria. The Company has determined
      that
      these vendors are not considered “servicers” as defined in Item 1101(j) of
      Regulation AB, and the Company 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 Company 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 Company 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 Company’s determination of its eligibility to use
      Interpretation 17.06. Management is responsible for the Company’s compliance
      with the servicing criteria. Our responsibility is to express an opinion on
      management’s assertion 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.





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/
      Pricewaterhouse Coopers LLP





March
      1,
      2007