EX-34
      (a)







KPMG
      LLP


Suite
      2000


355
      South
      Grand Avenue


Los
      Angeles, CA 90071-1568




Report
      of
      Independent Registered Public Accounting Firm




The
      Board
      of Directors


Countrywide
      Financial Corporation:




We
      have
      examined management’s assessment, included in the accompanying Assessment of
      Compliance with Applicable Servicing Criteria, that Countrywide Financial
      Corporation and certain of its subsidiaries, including its direct and indirect
      wholly owned subsidiaries, Countrywide Home Loans (CHL), Countrywide Tax
      Services Corporation, Newport Management Corporation, and Countrywide Home
      Loans
      Servicing L.P., a wholly owned subsidiary of CHL (collectively the Company)
      complied with the servicing criteria set forth in Item 1122(d) of the Securities
      and Exchange Commission’s Regulation AB for publicly issued residential
      mortgage-backed securities (securities collateralized by residential mortgage
      loans, including prime, alternative loan products, subprime, HELOC, and closed
      seconds) issued on or after January 1, 2006, for which the Company provides
      cash
      collection and administration, investor remittances, and reporting (except
      for
      those activities relating to trustee and paying agent services), and pool asset
      administration (except for those activities relating to custodial operations
      of
      pool assets and related documents), collectively “Servicing Functions”,
      excluding any transactions issued by any government sponsored enterprise for
      which the Company provides Servicing Functions (the Platform), except for
      servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(B), only as it relates to
      information other than that contained in the monthly remittance report delivered
      by the servicer to the master servicer, trustee, and/or bond administrator,
      and
      1122(d)(3)(i)(D), only as it relates to the agreeing with investors’ records as
      to the total unpaid principal balance and number of pool assets serviced by
      the
      servicer, 1122(d)(3)(ii), only as it relates to amounts other than amounts
      remitted by the servicer to the master services, trustee, and/or bond
      administrator, 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i), and
      1l22(d)(4)(ii), only as 1122(d)(4)(i) and 1122(d)(4)(ii) relate to the custodial
      operations of the pool assets and related documents (collateral file) by the
      document custodian responsible for such functions for the related transaction
      and 1122(d)(4)(xv), only as it relates to Item 1115 of Regulation AB (derivative
      transactions), as of and for the year ended December 31, 2006. Management is
      responsible for the Company’s compliance with those servicing criteria. Our
      responsibility is to express an opinion on management’s assessment about the
      Company’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 Company’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 Company 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 Company 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 Company
      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
      Company’s compliance with the servicing criteria.




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




/s/
      KPMG
      LLP




Los
      Angeles, California




February
      28, 2007