EXHIBIT 34.2

Report of Independent Registered Public Accounting Firm

To the Board of Directors of CIT Communications Finance Corporation:

We have examined  CIT Communication Finance
Corporation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") 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
  Platform 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 management's assertion 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 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

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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.

In our opinion, CIT Communications Finance Corporation
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

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