Exhibit 34 a)

[PRICEWATERHOUSECOOPERS LOGO]

PricewaterhouseCoopers LLP

10 Tenth Street, Northwest

Suite 1400

Atlanta, G4 30303-3351

Telephone (678)419 1000

Facsimile (678) 419 1239

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 I 122(d)(2)(vi) and II22(d)(4)(xi) of Regulation AS 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, 2005 and for the year then ended, excluding (i) criteria 1122(d)(l)(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((4)(i)
through 1122(d)(4)(x) and I 122(d)(4)(xii 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, big 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
o ccurred 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

Exhibit 34 b)

[Ernst & Young logo]

Earnst & Young LLP
Suite 3300

Phone: (720) 931-4000

370 17

Street

Fax: (720) 931-4444

Denver, Colorado 80202-5663

Report of Independent Registered Public Accounting Firm

Regulation AB Item 1122 Master Servicing Platform

Board of Directors
Aurora Loan Services LLC

We have examined management's assertion, included in the accompanying Certification Regarding
Compliance with Applicable Servicing Criteria (the "Management Certification"), that Aurora Loan
Services LLC (the "Company"), a wholly-owned subsidiary of Lehman Brothers Bank FSB, complied
with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB for the residential mortgage loan master servicing compliance platform (the
"Regulation AB Item 1122 Master Servicing Platform"), as defined in the Management Certification,
as of and for the year ended December 31, 2006, except for criteria 1122(d)(1)(ii), 1122(d)(l)(iii),
1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(3)(i)(C), 1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iv) through
1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Company has determined are not applicable to the
activities performed by them with respect to the Regulation AB I tem 1122 Master Servicing Platform
covered by this report. Management is responsible for the Company's compliance with the applicable
servicing criteria. Our responsibility is to express an opinion on management's assertion about the
Company's compliance with the applicable 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 asset backed transactions and securities that comprise the Regulation AB Item 1122 Master
Servicing Platform, testing of less than all of the servicing activities related to the Regulation AB Item
1122 Master Servicing Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the applicable servicing
criteria. Furthermore, our procedures were lim ited 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
applicable servicing criteria as of and for the year ended December 31, 2006 for the Regulation AB
1122 Master Servicing Platform is fairly stated, in all material respects .

/s/ Ernst & Young LLP

March 13, 2007

Exhibit 34 c)

PriceWaterhouseCoopers

PriceWaterhouseCoopers

Suite 1800

2001 Ross Ave.

Dallas, TX 75201-2997

Telephone: 214-999-1400

Facsimile: 214-754-7991

www.pwc.com

Report of Independent Registered Public Accounting Firm

To the Board of Directors of The First American Corporation:

We have examined First American Real Estate Solutions of Texas, L.P.'s (the `Company" and an indirect
subsidiary of The First American Corporation), compliance with the servicing criteria set forth in Item
I1(d) of the Securities and Exchange Commissions Regulation AB for an loans for residential mortgage
loan outsourcing customers for which the Company salved as the residential tax service provider (the
Platform) described In the accompanying Report on 4ssessment or Compliance, as of December 3l, 2006
and for the year then ended, excluding criteria 1122(d)(l)(1-(iii), 1122(d)(2i)-{iv), 1122(d)(3)(i-iv),
ll22(d)(4)(I)-(x), 1122(d)(4)(x) and 1122(d)(4)(iv)-(xv), which the Company has determined are not applicable to the
servicing activities performed by It with respect to 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 Stales) and accordingly, included examining, on a fest 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 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 noncom pliance arising from errors that nay 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 instance of noncompliance with the servicing criteria set
forth in item 1122(d)(2)(vii)(B) of Regulation AB applicable to the company during year ended December
31, 2006. Account reconciliations for all asset-backed securities related bank accounts were not prepared

within 30 calendar days after the bank statement cutoff date, or such other number of days specified In the
transaction agreements as required by item 1122(d)(2)(vii)(B) of Regulation AB.

In our opinion except for the material Instance of noncompliance described In the preceding paragraph,
First American Real Estate Solutions of Texas, LP. complied with the aforementioned applicable servicing
criteria as of and for the year ended Oecemberal,2006 for all loans for residential mortgage loan
outsourcing customers for which the Company served as the residential tax service provider, in all material
respects.

/s/ PriceWaterhouseCoopers
February 28, 2007

Exhibit 34 d)

Deloitte

Deloitte & Touche LLP
Two World Financial Center
New York, NY 10281.1414
USA
Tel: +1 212436 2000
Fax: +1212 436 5000

www.deloitte.com

Report of Independent Registered Public Accounting Firm

Home Loan Services, Inc.:
We have examined Home Loan Services, Inc.'s (the "Company's") compliance with the servicing criteria
set forth in item 1122(d) of the Securities and Exchange Commission's Regulation AB for the loans
serviced by the Company that were first and second lien residential mortgage loans sold in public
securitizations closed during December 2004, and calendar years ended December 31, 2005 and 2006 (the
`Platform") described in Management's Certification Regarding Comp liance with Securities and Exchange
Commission Regulation AB Servicing Criteria as of and for the year ended December 31, 2006, excluding
criteria 1122(d) 1 (iii) 1122 (d) (3) (I) C; and 1122 (d) 4 (ii), (xi), and (xii) which management has
determined are not applicable to the activities performed by the Company with respect to the Platform.
Appendix A to management's certification identifies the individual asset-backed transactions defi ned 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.

Further, an examination is not designed to detect noncompliance arising from errors that may have
occurred prior to the period specified above 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 material noncompliance with SEC Regulation AB Servicing Criteria applicable
to the Company during the year ended December 31, 2006, as follows:

Item:

Description of material noncomp liance:

1122
(d)(4)(x) A

For a sample of 60 loans with escrow accounts, 5 escrow accounts were not analyzed
within a 12 month period.

1122
(d)(4)(x) C

For a sample of 60 loans with escrow accounts, escrow finds were not returned within 30
days after payoff for 2 loans.

1122
(d)(I)(i)

The Company had not instituted policies and procedures to monitor any performance or
other triggers in accordance with the transaction agreements.

In our opinion, except for the material noncompliance described in the preceding paragraph, the Company
complied with the aforementioned applicable servicing criteria as of and for the year ended December 3 I,
2006 for the Platform, in all material respects.
March 1, 2007

/s/ Deloitte & Touche LLP

Exhibit 34 e)

HLB Gross Collins, P.C.

Certified Public Accountants and Consultants

INDEPENDENT ACCOUNTANT'S REPORT

To the Board of Directors of
OfficeTiger Global Real Estate Services, Inc.
Atlanta, GA

We have examined the Credit Risk Manager (CRM) Reports prepared by OfficeTiger Global Real Estate
Services, Inc. (OfficeTiger) for year ended December 31, 2006. OfficeTiger prepared these reports as
required per the following trust Agreements:

Trust Agreement Dated 6/1/06 for Mortgage Pass-Through Certificates Series 2006-FF10
Trust Agreement Dated 8/1/06 for Mortgage Pass-Through Certificates Series 2006-FF12
Trust Agreement Dated 9/1/06 for Mortgage Pass-Through Certificates Series 2006-FF14
Trust Agreement Dated 10/1/06 for Mortgage Pass-Through Certificates Series 2006-FF15
Trust Agreement Dated 11/1/06 for Mortgage Pass-Through Certificates Series 2006-FF17 *

* Revised February 23, 2007 by Lehman Brothers outside council

OfficeTiger Company's management is responsible for the preparation and distribution of the Credit Risk
Manager (CRM) Reports. Our responsibility is to express an opinion based on our examination.

Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (PCAOB)
and, accordingly, included examining, on a test basis, evidence supporting the proper compliance with the
relevant servicing criteria and the proper preparation and distribution of the Credit Risk Manager (CRM)
Reports prepared by OfficeTiger, and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion.

In our opinion, the reports referred to above present fairly, in all material respects, compliance with the
relevant servicing criteria and the proper preparation and distribution of the Credit Risk Manager (CRM)
Reports prepared by OfficeTiger for year ended December 31, 2006 based on the criteria contained in the
five Trust Agreements referenced above and the applicable service criteria set forth in section 1122(d)(3)(i)
of Regulation AB.

/s/ HLB Gross Collins, P.C.

Atlanta, Georgia
February 26, 2007

Exhibit 34 f)

KPMG

KPMG LLP
1601 Market Street
Philadelphia, 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 I122(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
s ervicing 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.

/s/ KPMG LLP

Philadelphia, PA
February 22, 2007

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

member firm of KPMG International, a Swiss cooperative

Exhibit 34 g)

[Ernst & Young LLP LOGO]

Ernst & Young LLP

Phone: (612) 343-1000

2 South Sixth Street, Ste. 1400

www.ey.com

Minneapolis, MN 55402-4509

Report of Independent Registered Public Accounting Firm

We have examined management's assertion, included in the accompanying Report on Assessment of
Compliance with SEC Regulation AB Servicing Criteria, that U.S. Bank National Association (the
Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
Commission's Regulation AB for the Corporate Trust Asset Backed Securities platform (the Platform) as
of and for the year ended December 31, 2006, except for criteria 1122 (d)(1)(iii) and 1122 (d)(4)(iv)
through 1122 (d)(4)(xiv), which the Company has determined are not applicable to the activities performed
by them with respect to the servicing 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 exami nation 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 servic ing criteria 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 t ests 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 as of and for the year ended December 31, 2006, for the Corporate Trust Asset Backed Securities
platform is fairly stated, in all material respects.

/s/ Ernst & Young LLP

February 26, 2007

A Member Practice of Ernst & Young Global

First Franklin Mortgage Loan Trust 2006-FF12 10-K/A