EX-34.5
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Report of Independent Registered Public Accounting Firm


The Board of Directors
IndyMac Federal Bank, F.S.B.:


We have examined management's assessment, included in the accompanying
Management's Assertion on Compliance with Applicable Regulation AB Servicing
Criteria (Management's Assertion), that IndyMac Federal Bank, F.S.B. (the
Company) complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB (Regulation AB) for public
asset-backed securitization transactions and other servicing contracts which
include terms that require the Company to submit reports in accordance with
Regulation AB, closed on or after January 1, 2006, for which the Company acted
as servicer (the Platform), except for servicing criteria 1122(d)(1)(i),
1122(d)(l)(iii), 1122(d)(3)(i)(C), 1122(d)(4)(ii) and 1122(d)(4)(xv), which the
Company has determined are not applicable to the activities it performs with
respect to the Platform, as of and for the year ended December 31, 2008.
Furthermore, the Company has determined the following servicing criteria to be
applicable to the activities the Company performs with respect to the Platform
as described below:

* Servicing criterion 1122(d)(2)(iv) is applicable to the activities the
  Company performs with respect to the Platform only as it relates to separately
  maintaining the collection and custodial accounts;

* Servicing criteria 1122(d)(3)(i)-(iv) are applicable to the activities the
  Company performs with respect to the Platform only as it relates to
  maintaining and preparing certain reports and delivering such reports to the
  related trustee/trust administrator and calculating certain amounts collected
  for the pool assets and remitting such amounts to the trustee/trust
  administrator under each of the related transaction documents; and

* Servicing criterion 1122(d)(4)(xi) is applicable to the activities the
  Company performs with respect to the Platform only as it relates to tax
  payments made on behalf of an obligor under each of the related transaction
  documents.

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


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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 Management's Assertion, for servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(vi)-(vii) and 1122(d)(4)(xi)-(xiii), the Company has
engaged various vendors to perform the activities required by these servicing
criteria. The Company has determined that none of these vendors is 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 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 assessment that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(vi)-(vii) and 1122(d)(4)(xi)-(xiii) for which
compliance is determined based on Interpretation 17.06 as described above, is
fairly stated as of and for the year ended December 31, 2008 is fairly stated,
in all material respects.


/s/ KPMG LLP

Los Angeles, California
March 11, 2009


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