KPMG
      LLP303 East
      Wacker DriveChicago, IL
      60601-5212








Report on
Independent Registered Public Accounting Firm






The Board of
Directors


The Corporate Trust
Services division of Wells Fargo Bank, National Association:




We have
examined the accompanying management's assertion, that The Corporate Trust
Services division of Wells Fargo Bank, National Association (the Company)
complied with the servicing criteria set forth inItem
1122(d) of the Securities and Exchange Commission's Regulation AB for
publicly-issued (i.e., transaction-level reporting initially required under the
Securities Exchange Act of 1934, as amended) residential mortgage-backed
securities, commercial mortgage-backed securities and other asset-backed
securities, for which the Company provides master servicing, trustee, securities
administration or paying agent services, excluding transactions issued by any
agency or instrumentality of the U.S. government or any government sponsored
entity and further excluding the transactions issued prior to 2006 for which
Wells Fargo outsources all material servicing activities (as defined by
Regulation AB) (the Platform), except for servicing criteria 1122(d)(4)(ii),
1122(d)(4)(iv), 1122(d)(4)(v),
1122(d)(4)(viii), 1I22(d)(4)(ix), 1I22(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii) and 1122(d)(4)(xiii), 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. 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
AccountingOversight
Board (United States) and, accordingly, included examining, on a test basis,
evidence about theCompany'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
examination does not provide a legal determination on the Company's compliance
with the servicing criteria.
  As
described in the accompanying management's Assessment of Compliance With
Applicable ServicingCriteria,
for servicing criteria 1122(d)(4)(i), the Company has engaged various vendors to
perform the activities required by these servicing criteria. The Company has
determined that these vendors are not considered a "servicer" as defined in Item
1101(j) of Regulation AB, and the Company has elected to take responsibility for
assessing compliance with the servicing criteria applicable to each vendor as
permitted by Interpretation 17.06 of the SEC Division of Corporation Finance
Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06").
As permitted by Interpretation 17.06, the Company has
     KPMG LLP, a U.S.
      limited liability partnership, is the U.S.member firm of KPMG
      International, a Swiss cooperative.











asserted
that it has policies and procedures in place designed to provide reasonable
assurance that the vendors' activities comply in all material respects with the
servicing criteria applicable to each vendor. The Company is solely responsible
for determining that it meets the SEC requirements to apply Interpretation 17.06
for the vendors and related criteria as described in its assertion, and we
performed no procedures with respect to the Company's eligibility to apply
Interpretation 17.06.
 
 In our
opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(4)(i)
for which compliance is determined based on Interpretation 17.06 as described
above, as of and for the twelve months ended December 31,2008 is fairly stated,
in allmaterial
respects.
       Chicago,
Illinois
 February
19, 2009