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**Report
        of Independent Registered Public Accounting Firm**
  We
          have
          examined management's assertion, included in the accompanying Report on
          Assessment of Compliance
          with Securities and Exchange Commission's Regulation AB Servicing Criteria,
          that
          ZC Sterling
          Insurance Agency, Inc. (the Company) complied with certain servicing criteria
          set forth in Item 1122
          (d)
          of the Securities and Exchange Commission's Regulation AB for the ZC Sterling
          Integrated Product
          Solution (ZIPS) hazard insurance outsourcing Platform (Platform) as of
          and for
          the year ended December
          31, 2006. The Company has determined that only certain servicing criteria
          1122
          (d) l(iv), 1122 (d) 2(vi), 1122 (d) 4(xi), 1122 (d) 4(xii), and 1122 (d)
          4(xiii)
          are applicable to the activities performed by them with respect to the
          Platform
          covered by this report. The Company has determined that
          the
          remaining servicing criteria set forth in Item 1122 (d) of the Securities
          and
          Exchange Commission's
          Regulation AB are not applicable to the activities performed by them with
          respect to the Platform covered by this report. See Appendix A of management's
          assertion for the Platform covered by this report. Management is responsible
          for
          the Company's compliance with those 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 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
          less than all of the servicing
          activities related to the Platform, and determining whether the Company
          performed those selected
          activities in compliance with the servicing criteria. Furthermore, our
          procedures were limited to the
          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
          Platform. 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 servicing criteria
          as of and for the year ended December 31, 2006 for the ZIPS Platform is
          fairly
          stated, in all material
          respects.


/s/
      Ernst
& Young LLP




February
      20, 2007


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      Member
      Practice of Ernst & Young Global