EXHIBIT 34.4

Report of Independent Registered Public Accounting Firm

To the Shareholders of Dell Financial Services L.L.C and DFS-SVP
  L.L.C:

We have examined Dell Financial
    Services L.L.C.'s and its subsidiary, DFS-SVP L.L.C.'s (collectively, the  "Subservicer") compliance with the servicing
  criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s
  Regulation AB for the publicly issued asset-backed securities transactions
  issued on or after January 1, 2006 involving equipment loan and lease receivables
  originated or purchased by Dell Financial Services L.L.C. for which the Subservicer
  acted as a servicer (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),
  1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(vi), 1122(d)(3)(i), 1122(d)(3)(ii),
  1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(iii), 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 Subservicer has determined are not applicable to the activities performed
  by them with respect to the Platform.  As described in management's assertion,
  for servicing criteria 1122(d)(2)(i), the Subservicer has engaged various vendors
  to perform the activities required by this servicing criteria.  The Subservicer
  has determined that these vendors are not considered "servicers" as
  defined in Item 1101(j) of Regulation AB, and the Subservicer 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 Subservicer 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
  Subservicer 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 Subservicer's
  determination of its eligibility to use Interpretation 17.06.  Management
  identifies the individual asset-backed transactions and securities: CIT Equipment
  Collateral 2006-VT1 Receivable-Backed Notes, CIT Equipment Collateral 2006-VT2
  Receivable-Backed Notes, and CIT Equipment Collateral 2008-VT1 Receivable-Backed
  Notes, as constituting the Platform.  Management is responsible for the
  Subservicer's compliance with the servicing criteria.  Our responsibility
  is to express an opinion on the Subservicer's compliance with the servicing
  criteria based on our examination.

-54-

---



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 Subservicer 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 Subservicer’s compliance with the servicing criteria.

Our examination disclosed the following
    material noncompliance with the servicing criteria set forth in Items 1122(d)(4)(vii)
    ,1122(d)(4)(viii) and 1122(d)(4)(xiv) of Regulation AB applicable to the
    Subservicer during the year ended December 31, 2008.  For criterion 1122(d)(4)(vii), specific loss mitigation or
  recovery actions were not initiated, conducted or concluded in accordance with
  the required timeframes established under the transaction agreement.  For
  criterion 1122(d)(4)(viii), specific collection activities were not maintained
  during the period pool assets were delinquent.  For criterion 1122(d)(4)(xiv),
  certain bankruptcy notifications were not  recognized and recorded in
  accordance with the transaction agreement.

In our opinion, except for the material noncompliance described in the preceding
  paragraph, Dell Financial Services L.L.C. and DFS-SVP L.L.C. 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/ Pricewaterhouse Coopers LLP
New York, NY
March 23, 2009

-55-

---