**KPMG
              LLP**1601
              Market StreetPhiladelphia,
              PA 19103-2499




Report
      of Independent Registered Public Accounting Firm




The
      Board
      of Members


Regulus
      Group LLC:




We
      have
      examined management's assessment for those customers that management has
      informed us
      have
      requested confirmation of compliance, included in the accompanying Report on Assessment
      of Compliance with Regulation AB Servicing Criteria, that Regulus Group LLC
      complied with the servicing criteria set forth in Item 1122(d)(2)(i) and
      1122(d)(4)(iv) of the Securities
      and Exchange Commission's Regulation AB for remittance processing services
      to those
      issuers of asset backed securities and servicers of loan and/or receivables
      portfolios that include
      pool assets for asset backed securities transactions (the Platform) as of and
      for the year ended
      December 31, 2006. Regulus Group LLC has determined that the remainder of the servicing
      criteria are not applicable to the activities it performs with respect to the
      Platform 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.








Philadelphia,
      PA


February
      22, 2007


KPMG
      LLP, a U.S. limited liability partnership, is the U.S.


member
      firm of KPMG International, a Swiss cooperative