Exhibit 34






Report
of Independent Registered Public Accounting Firm
  The Board
of Directors
 The Bank
of New York Mellon
 The Bank
of New York Mellon Trust Company, N.A.:
  We have
examined management’s assessment, included in the accompanying Assertion of
Compliance with Applicable Servicing Criteria, that The Bank of New York Mellon
(formerly The Bank of New York) and The Bank of New York Mellon Trust Company,
N.A. (formerly The Bank of New York Trust Company), (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 and
for the twelve months ended December 31, 2008.  With respect to
applicable servicing criterion 1122(d)(2)(iii) the Company’s assertion of
compliance with applicable servicing criteria indicates that there were no
activities performed as of and for the twelve months ended December 31, 2008
with respect to the Platform, because there were no occurrences of events that
would require the Company to perform such activities.  Servicing
criterion 1122(d)(4)(iii) is applicable to the activities the Company performs
with respect to the Platform only as it relates to the Company’s obligation to
report additions, removals or substitutions on reports to investors and to
obtain servicer certifications related to any additions, removals or
substitutions in accordance with the transaction
agreements.  Management is responsible for the Company’s compliance
with those servicing criteria.  Our responsibility is to express an
opinion on management’s assessment 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 selected asset-backed transactions and securities that comprise
the Platform, testing selected 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
    KPMG
LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG
International, a Swiss cooperative.
  
 
  examination
does not provide a legal determination on the Company’s compliance with the
servicing criteria.
  In our
opinion, management’s assessment that the Company complied with the
aforementioned servicing criteria as of and for the twelve months ended December
31, 2008 is fairly stated, in all material respects.
 
 
 (Signed)
KPMG LLP
 
 
 Chicago,
IL
 February
27, 2009