PricewaterhouseCoopers
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  **Report
        of Independent Registered Public Accounting Firm**
  To
        the
        Shareholders and the Board of Directors of Assurant,
        Inc.:
  We
        have
        examined management's assertion, included in the accompanying management's
        Report on Assessment of Compliance with 1122(d)(2)(vi) and 1122(d)(4)(xi)
        of
        Regulation AB Servicing Criteria, that
        American Security Insurance Company, Standard Guaranty Insurance Company
        and
        Safeco Financial Institution Solutions, Inc. (affiliates of Assurant Inc.,
        collectively the "Asserting Party") complied with the servicing criteria
        set
        forth in Item 1122(d) of the Securities and Exchange Commission's
        Regulation AB for all mortgage loan-tracking transactions for which the
        Asserting Party served
        as
        a Vendor on behalf of Servicers for such asset-backed securities transactions
        that were registered after January 1, 2006 with the Securities and Exchange
        Commission pursuant to the Securities Act of 1933 (the "Platform"), as of
        December 31, 2006 and for the year then ended, excluding (i) criteria
        1122(d)(1)(i) through 1122 (d)(1)(iv), 1122 (d)(2)(i) through 1122(d)(2)(v),
        1122(d)(2)(vii), 1122(d)(3)(i) through 1122(d)(3)(iv), 1122(d)(4)(i) through 1122(d)(4)(x) and 1122(d)(4)(xiii)
        through 1122(d)(4)(xv), which the Asserting Party has determined are not
        applicable to the
        activities performed by it with respect to the Platform and (ii), criterion
        1122(d)(4)(xii), which relates to servicing activities that are applicable
        to
        the Platform, but are excluded from the scope of management's assertion and
        are
        not reported on herein. 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 Asserting Party 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/
        PriceWaterhouseCoopers LLP
  Atlanta,
        Georgia
 February
        23, 2007