Annual Report — Form 10-K
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-K Merrill Lynch 2006-Fm1 Form 10-K HTML 45K
3: EX-33.A Assessment of Compliance, Wilshire Credit HTML 68K
Corporation, as Servicer
4: EX-33.B Assessment of Compliance, Lasalle Bank N.A., as HTML 85K
Trustee
5: EX-33.C Assessment of Compliance, Wells Fargo Bank HTML 17K
National Association, as Custodian
6: EX-33.D Assessment of Compliance, Landamerica Tax and HTML 14K
Flood Services, Inc., as Servicing
Function Participant
7: EX-34.A Attestation Report on Assessment of Compliance, HTML 20K
Wilshire Credit Corporation, as Servicer
8: EX-34.B Attestation Report on Assessment of Compliance, HTML 14K
Lasalle Bank N.A., as Trustee
9: EX-34.C Attestation Report on Assessment of Compliance, HTML 16K
Wells Fargo Bank National Association,
as Custodian
10: EX-34.D Attestation Report on Assessment of Compliance, HTML 14K
Landamerica Tax and Flood Services,
Inc., as Servicing Function Participant
11: EX-35.A Servicer Compliance Statement, Wilshire Credit HTML 18K
Corporation, as Servicer
12: EX-35.B Servicer Compliance Statement, Lasalle Bank N.A., HTML 12K
as Trustee
2: EX-31 Merrill Lynch 2006-Fm1 Sarbanes Oxley HTML 18K
Certification
EX-34.D — Attestation Report on Assessment of Compliance, Landamerica Tax and Flood Services, Inc., as Servicing Function Participant
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board
of
Directors and Shareholders
LandAmerica
Tax and Flood Services, Inc.
We
have
examined management’s assertion, included in the accompanying Report on
Assessment of Compliance
with Regulation AB Servicing Criteria (“Management’s Report”), that LandAmerica
Tax and
Flood
Services, Inc. (the “Company”) complied with the servicing criteria set forth in
Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB for
the residential mortgage backed securities for which the Company served as
third-party property tax payment provider on the underlying collateral (the
“Platform”) as of and for the year ended December 31, 2006, excluding criteria
1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x)
and 1122(d)(4)(xiii)-(xv), which management has determined are not applicable
to
the activities performed by the Company with respect to the Platform. 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 for the
Platform 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 applicable
servicing criteria for the Platform and performing such other procedures
as we
considered necessary in the circumstances. Our examination included testing
selected asset-backed transactions and securities constituting the Platform
and
evaluating whether the Company performed servicing activities related to
those
transactions and securities in compliance with the applicable servicing criteria
for the period covered by this report. Accordingly, our testing may not have
included servicing activities related to each asset-backed transaction or
security constituting the Platform. Further, our examination was not designed
to
detect material noncompliance that may have occurred prior to the period
covered
by this report and that may have affected the Company’s servicing activities
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 applicable servicing
criteria.
In
our
opinion, management’s assertion that LandAmerica Tax and Flood Services, Inc.
complied with the aforementioned applicable servicing criteria as of and
for the
year ended December 31, 2006 is
fairly
stated, in all material respects.
Irvine,
CA
18400
Von
Karman Avenue
Suite
900
T
949.553.1600
F
949.553.0168
Grant
Thornton LLP
US
member
of Grant Thornton International