Exhibit
34.2




















Report
of Independent Registered Public Accounting Firm





The
Board of Directors


U.S.
Bank National Association





We
have examined management’sassertion,
included in the accompanying Report on Assessment of Compliance with 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 the
Securities and Exchange Commission’s Regulation AB for the Corporate Trust
Asset-Backed Securitiesplatform (the Platform) as of December
31, 2008, and for the period fromJanuary
1, 2008 through December 31, 2008, except forservicing criteria
1122(d)(1)(iii), 1122(d)(4)(i)–(ii), and 1122(d)(4)(iv)–(xiv), 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. Although the Company is responsible for assessing compliance
with Items 1122(d)(1)(ii) and 1122(d)(2)(iii) of Regulation AB, there were no
servicing activities performed by the Company during the period January 1, 2008
through December 31, 2008, that required these servicing criteria to be complied
with. 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 servicing criteria as of December 31, 2008, and for the
periodfrom
January 1, 2008 through December 31, 2008, for the Corporate Trust Asset-Backed
Securities platform is fairly stated, in all material respects.





/s/ Ernst & Young LLP





March
2, 2009


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