Report
      of
      Independent Registered Public Accounting Firm





The
      Board
      of Directors


U.S.
      Bank
      National Association





We
      have
      examined management’s****assertion,
      included in the accompanying Report on Assessment of Compliance with Securities
      and Exchange Commission (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 SEC Regulation AB for the Corporate Trust Asset Backed
      Securities****platformas
      of June 30, 2007, and
      for the period****July
      1, 2006 through June 30, 2007, except for****servicing
      criteria 1122 (d)(1)(i)-(iv), 1122(d)(2)(iii), 1122(d)(2)(v)-(vi),
      1122(d)(3)(i)-(ii), and 1122(d)(4)(i)-(xv), 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
      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 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 July
      1, 2006 through June 30, 2007, for the Corporate Trust Asset Backed Securities
      platform is fairly stated, in all material respects.





/s/
      Ernst & Young
      LLP





Minneapolis,
      Minnesota


August
      24, 2007