**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**




To
      the
      Board of Directors of Fifth Third Mortgage Company:




We
      have
      examined management's assertion, included in the accompanying Management's
      Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria,
      that Fifth Third Mortgage Company (the "Company") complied with the servicing
      criteria set forth in Title 17, Section 229.1122(d) of the Code of Federal
      Regulations (the "CFR") for the Residential Mortgage Loans sold to
      Non-Government-Sponsored Entities starting January 1, 2006 Platform (the
      "Platform") as of and for the year ended December 31, 2006, excluding criteria
      229.1122 (d)(l)(iii), (d)(2)(iv), (d)(3)(i)(c), (d)(4)(xi), (d)(4)(xii), and
      (d)(4)(xv) of the CFR, which management has determined are not applicable to
      the
      activities performed by the Company with respect to the Platform. Exhibit A
      to
      management's assertion identifies the individual asset-backed transactions 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
      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 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 Residential Mortgage
      Loans sold to Non-Government-Sponsored Entities starting January 1, 2006
      Platform is fairly stated, in all material respects.




/s/
      Deloitte & Touche LLP




Cincinnati,
      Ohio


March
      9,
      2007