**Exhibit 34.2**

 

Management’s Assertion

 

Report on Compliance with Applicable Servicing Criteria Pursuant to Item 1122

of Regulation AB under the Securities Exchange Act of 1934

 
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Report of Independent Registered Public AccountingFirm

 

The Board of Directors

U.S. Bank NationalAssociation

 

We have examinedmanagement’s****assertion, included in theaccompanying Report on Assessment of Compliance with SEC Regulation ABServicing Criteria, that U.S. Bank National Association (the Company) compliedwith the servicing criteria set forth in Item 1122(d) of the Securitiesand Exchange Commission’s Regulation AB for the Corporate Trust Asset-BackedSecurities****Platform (the Platform)as of October 31, 2008, and for the period from****November 1,2007 through October 31, 2008, except for****servicingcriteria 1122(d)(1)(i)–(iv), 1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(vi)–(vii),1122(d)(3)(i), and 1122(d)(4)(i)–(xv), which the Company has determined are notapplicable to the activities performed by them with respect to the servicingPlatform covered by this report. Refer to Appendix A of management’s assertionfor the asset-backed transactions covered by this Platform. Management isresponsible for the Company’s compliance with those servicing criteria. Ourresponsibility is to express an opinion on management’s assertion about theCompany’s compliance with the servicing criteria based on our examination.

 

Our examination wasconducted in accordance with attestation standards established by the AmericanInstitute of Certified Public Accountants, as adopted by the Public CompanyAccounting Oversight Board (United States) and, accordingly, includedexamining, on a test basis, evidence about the Company’s compliance with theapplicable servicing criteria and performing such other procedures as weconsidered necessary in the circumstances. Our examination included testing ofless than all of the individual asset-backed transactions and securities thatcomprise the Platform, testing of less than all of the servicing activitiesrelated to the Platform, and determining whether the Company processed thoseselected transactions and performed those selected activities in compliancewith the servicing criteria. Furthermore, our procedures were limited to theselected transactions and servicing activities performed by the Company duringthe period covered by this report. Our procedures were not designed todetermine whether errors may have occurred either prior to or subsequent to ourtests that may have affected the balances or amounts calculated or reported bythe Company during the period covered by this report for the selectedtransactions or any other transactions. We believe that our examinationprovides a reasonable basis for our opinion. Our examination does not provide alegal determination on the Company’s compliance with the servicing criteria.

 

In our opinion,management’s assertion that the Company complied with the aforementionedservicing criteria as of October 31, 2008, and for the period****from November 1, 2007 through October 31, 2008,for the Corporate Trust Asset-Backed Securities Platform is fairly stated, inall material respects.

 
| December 23, 2008 |                                                    |
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