EXHIBIT 34.3

Report of Independent Registered Public Accounting Firm

To the Board of Directors of CIT Technology Financing Services, Inc.:

We have examined CIT Technology Financing Services,
Inc.'s (the "Company") compliance with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commissions Regulation AB for all
 publicly issued asset-backed securities transactions issued on or after January
1, 2006, involving equipment loan and lease receivables that were originated
by or acquired through the Company, for which the Company acted as subservicer
(the
"Platform") described in the accompanying Report on Assessment of Compliance
with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation AB as
of December 31, 2008, and for the year then ended, excluding criteria
1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(ii) (to the extent
  that such item relates to (A) the actual disbursement or remittance of funds
  to investors which is performed by the indenture trustee and (B) disbursements
  on behalf of an obligor), 1122(d)(2)(iii) (to the extent that such item relates
  to guarantees regarding collections, cash flows or distributions), 1122(d)(2)(iv),
  1122(d)(2)(vi), 1122(d)(3)(i), 1122(d)(3)(ii) (to the extent that such item
  relates to (A) the Companys receiving and acting upon instructions from
  the master servicer as to timing and amounts of remittances to the indenture
  trustee from the Companys concentration account and (B) the actual disbursement
  or remittance of funds to investors which is performed by the indenture trustee),
  1122(d)(3)(iii) (to the extent that such item relates to the actual disbursement
  or remittance of funds to investors which is performed by the indenture trustee),
  1122(d)(3)(iv), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),
  1122(d)(4)(xiii) and 1122(d)(4)(xv), which the
  Company has determined are not applicable to the servicing activities performed
  by it with respect to the Platform. As described in management's assertion,
    for servicing criteria 1122(d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii), 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 "servicers" 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 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  determination of its eligibility to use Interpretation 17.06.
  The individual asset-backed securities transactions that comprise the Platforms
  as defined by management are included as part of CIT Equipment Collateral 2006-VT1,
  CIT Equipment  Collateral 2006-VT2 and CIT Equipment Collateral 2008-VT1. Management
  is responsible for the Company's compliance with the servicing criteria. Our
  responsibility is to express an opinion on the Company's compliance with the
servicing criteria based  on our examination.

Our examination was conducted in accordance with 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 applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and securities that comprise the Platform,
testing of selected servicing activities related to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities in compliance with

-52-

---



the applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred 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. 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.

Our examination disclosed the following material
noncompliance with the servicing criterion 1122(d)(2)(vii) of Regulation AB applicable
to the Company during the year ended December 31, 2008: Certain reconciling items
were not resolved within 90 calendar days of their original identification
as required by Item 1122(d)(2)(vii)(D) of Regulation AB.

In our opinion, except for the material noncompliance
described in the preceding paragraph, CIT Technology Financing Services, Inc.
complied with the aforementioned applicable servicing criteria as of and for
the  year ended December 31, 2008 for the
Platform, in
all material respects.

/s/ PricewaterhouseCoopers LLP
March 27, 2009

-53-

---