EX-34
      (b)





Ernst
      & Young LLP


5
      Times
      Square


New
      York
      New York 10036-6530


Phone:
      (212) 773-3000


www.ey.com




Report
      of
      Independent Registered Public Accounting Firm




Board
      of
      Directors


The
      Bank
      of New York




We
      have
      examined management’s assertion, included in the accompanying Management’s
      Report on Assertion of Compliance with Applicable Servicing Criteria that The
      Bank of New York and The Bank of New York Trust Company, N.A., (collectively,
      the “Company”), complied with the servicing criteria set forth in Item 1122 (d)
      of the Securities and Exchange Commission’s Regulation AB for the publicly
      issued (i.e. transaction-level reporting initially required under the Securities
      and Exchange Act of 1934, as amended) residential mortgage-backed securities
      and
      other mortgage-related asset-backed securities issued on or after January 1,
      2006 (and like-kind transactions issued prior to January 1, 2006) for which
      the
      Company provides trustee, securities administration, paying agent, or custodial
      services (the “Platform”) as of and for the year ended December 31, 2006 except
      for criteria 1122 (d)(1)(ii)-(iv), and 1122 (d)(4)(iv)-(xiii), which the Company
      has determined are not applicable to the activities performed by them with
      respect to the servicing Platform covered by this report. The Platform includes
      like-kind transactions for which the Company provided trustee, securities
      administration, paying agent or custodial services as a result of the Company’s
      acquisition as of October 1, 2006 of portions of JPMorgan Chase Bank, N.A.’s
      corporate trust business, including structured finance agency and trust
      transactions. 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 attestation standards established
      by the American Institute of Certified Public Accountants, as adopted by 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 individual 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 and as permitted by the Interpretation 17.06 of the SEC
      Division of Corporation Finance Manual of Publicly Available Telephone
      interpretations (“Interpretation 17.06”). 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 assertion that the Company complied with the
      aforementioned servicing criteria, including servicing criteria for which
      compliance is determined based on Interpretation 17.06 as described above,
      as
      applicable, as of and for the year ended December 31, 2006 for the Platform,
      is
      fairly stated, in all material respects.




/s/
      Ernst
& Young LLP




March
      1,
      2007