EXHIBIT
      34.5




[LOGO]KPMG LLP
                East
                  Wacker Drive
                Chicago, IL 60601-5212
  **Report
        of Independent Registered Public Accounting Firm**




The
      Board
      of Directors


The
      Bank
      of New York


The
      Bank
      of New York Trust Company, N.A.:




We
      have
      examined the accompanying management’s assertion 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), except
      for
      servicing criteria 1122(d)(1)(ii),
      1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi),
      1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
      1122(d)(4)(xi), 1122(d)(4)(xii) 1122(d)(4)(xiii) and
      1122(d)(4)(xiv) which the Company has determined are not applicable to the
      activities it performs with respect to the Platform, as of June 30, 2007 and
      for
      the period January 1, 2007 through June 30, 2007. 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 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 assertion that the Company complied with the
      aforementioned servicing criteria as of June 30, 2007 and for the period January
      1, 2007 through June 30, 2007 is fairly stated, in all material
      respects.







/s/
      KPMG
      LLP




Chicago,
      Illinois


September
      18, 2007




KPMG
        LLP,
        a U.S. limited liability partnership is the U.S. member firm of KPMG
        International, a Swiss cooperative.




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