**Report
      of Independent Registered Public Accounting Firm**


Board
      of
      Directors and Shareholders


First
      Marblehead Data Services, Inc.





We
      have
      examined management’sassertion,
      included as Exhibit 33.2 in the accompanying Management’s Report on Assessment
      of Compliance with SEC Regulation AB Servicing Criteria, that First Marblehead
      Data Services, Inc. (the Company) complied with the servicing criteria set
      forth
      in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB for
      the following funding trust transactions backed by student loan receivables:
      The
      National Collegiate Student Loan Trust 2006-1, The National Collegiate Student
      Loan Trust 2006-2, The National Collegiate Student Loan Trust 2006-3, The
      National Collegiate Student Loan Trust 2006-4, The National Collegiate Student
      Loan Trust 2007-1, and The National Collegiate Student Loan Trust 2007-2 (the
      Regulation AB Platform) as of and for the year ended June 30, 2007, excluding
      criteria 1122 (d)(2)(i), 1122(d)(2)(vi), and 1122(d)(4)(i) to 1122(d)(4)(xiv)
      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 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, 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 specific asset-backed 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.





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 Regulation AB Platform is fairly stated, in all material
      respects.





/s/ Deloitte & Touche LLP


Deloitte
      & Touche LLP


New
      York,
      New York


September
      20, 2007