Exhibit 34.3
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                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York NY 10017
                                                   Telephone (646) 471-3000
                                                   Facsimile (813) 286-6000

             Report of Independent Registered Public Accounting Firm

To the Board of Directors of JPMorgan Chase Bank, National Association

We have examined JPMorgan Chase Bank, National Association's (the "Company")
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB as of September 30, 2006
and for the period from January 1, 2006 to September 30, 2006 (the "Reporting
Period") for the asset-backed securities transactions backed by residential
mortgages, home equity loans, auto loans, credit card receivables, dealer
floor plans, retail installment contracts and manufactured housing contracts
that were registered with the Securities and Exchange Commission pursuant to
the Securities Act of 1933, as amended, where the related asset-backed
securities were outstanding during the Reporting Period (the "Platform")
described in the accompanying Management's Report on Assessment of Compliance
with Applicable Servicing Criteria, excluding criteria 1122(d)(1)(ii)-(iv),
1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv),
which the Company has determined are not applicable to the activities
performed by it with respect to the Platform. Appendix A to management's
assertion identifies the individual asset-backed transactions and securities
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 the Company's compliance with the servicing
criteria 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.

Our examination disclosed the following material noncompliance with the
servicing criteria set forth in Items 1122(d)(3)(i) and 1122(d)(3)(ii) of
Regulation AB applicable to the Company during the period from January 1, 2006
to September 30, 2006. Certain monthly investor reports omitted information
required by the transaction agreements and/or contained errors in the
information presented and certain monthly investor distributions contained
errors as to amounts due to certain investors.

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In our opinion, except for the material noncompliance described in the
preceding paragraph, JPMorgan Chase Bank, National Association complied with
the aforementioned applicable servicing criteria as of and for the period
ended September 30, 2006 for the Platform, in all material respects.


/s/ PricewaterhouseCoopers LLP

New York, New York
March 14, 2007