**EXHIBIT
      34.2**


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                    Deloitte
                          Touche TohmatsuABN
                          74 490 121 060
                        180
                          Lonsdale StreetMelbourne
                          VIC 3000GPO
                          Box 78Melbourne
                          VIC 3001 Australia
                        DX
                          111Tel:
                          +61 (0) 3 9208 7000Fax:
                          +61 (0) 3 9208 7001www.deloitte.com.au
 **Report
          of Independent Registered Public Accounting Firm**
   The
          Directors
 ME
          Portfolio Management Limited
 360
          Collins Street
 MELBOURNE
          VIC 3000
  
 We
          have
          examined management’s assertion, included in the accompanying Management’s
          Report on Assessment of Compliance with the U.S. Securities and Exchange
          Commission (“SEC”) Regulation AB Servicing Criteria, that ME Portfolio
          Management Limited (“the Company”) complied with the servicing criteria set
          forth in Item 1122 (d) of the SEC’s Regulation AB for asset-backed securities
          transactions for which the Company served as servicer that are backed by
          the
          same asset type backing the class of asset-backed securities of Superannuation
          Members Home Loan Global Fund No. 9 (“SMHL Global Fund No. 9”) (including the
          SMHL Global Fund No. 9 and the Superannuation Members Home Loan Global
          Fund
          2007-1 (“SMHL Global Fund 2007-1”) asset-backed securities transactions), that
          were completed on or after January 1, 2006 and that were registered with
          the
          U.S. SEC pursuant to the U.S. Securities Act of 1933 (“the Platform”) as of and
          for the year ended June 30, 2007, excluding criteria 1122 (d)(1)(iv), 1122
          (d)(2)(i), 1122(d)(2)(vi), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vii),
          1122(d)(4)(viii), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii) and
          1122(d)(4)(xiii), which management has determined are not applicable to
          the
          activities performed by the Company with respect to the Platform. Appendix
          A
          identifies the individual asset-backed transactions defined by management
          as
          constituting the Platform. Management is responsible for the Company’s
          compliance with the servicing criteria set forth in Item 1122 (d) of the
          SEC’s
          Regulation AB as stated above. 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, including tests on a sample basis
          of the
          servicing activities related to the Platform, determining whether the Company
          performed those selected activities in compliance with the servicing criteria
          during the specified period and performing such other procedures as we
          considered necessary in the circumstances. Our procedures were limited
          to
          selected servicing activities performed by the Company during the period
          covered
          by this report and, accordingly, such samples may not have included servicing
          activities related to each asset-backed securities transaction included
          in the
          Platform. 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.
  
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  In
          our
          opinion, management’s assertion that the Company complied with the
          aforementioned applicable servicing criteria as of and for the year ended
          June
          30, 2007 for the Platform is fairly stated, in all material respects.
 
  /s/
          Deloitte Touche Tohmatsu
 
 DELOITTE
          TOUCHE TOHMATSU
 28
          September 2007
   
 
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 **APPENDIX
          A**
   Superannuation
          Members Home Loan Global Fund No. 9
 Superannuation
          Members Home Loan Global Fund 2007-1