Report
of Independent Registered Public Accounting Firm




The Board
of Directors


CitiMortgage,
Inc.:




We have
examined management’s assessment, included in the accompanying Management
Assessment of Compliance with Applicable Servicing Criteria, that CitiMortgage,
Inc. (the Servicer) complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission’s Regulation AB in connection
with the servicing of 1) first lien residential mortgage loans except for (a)
Freddie Mac, Fannie Mae, and Ginnie Mae residential mortgage loan
securitizations unless part of a special bond program and (b) loans held for its
own portfolio and 2) student loans issued subsequent to January 1, 2006, in
which the Servicer only performs criteria 1122(d)(3)(i)(A), 1122(d)(3)(i)(B) and
1122(d)(3)(ii); for which the Servicer performs a particular servicing function
pursuant to a servicing agreement with a third party utilizing the Citilink
system  (the Platform), except for servicing criteria 1122(d)(1)(iii),
which the Servicer has determined is not applicable to the activities it
performs or performed by the subservicer or vendor retained by the Servicer with
respect to the Platform, as of and for the year ended December 31, 2008.
Management is responsible for the Servicer’s compliance with those servicing
criteria. Our responsibility is to express an opinion on management’s assessment
about the Servicer’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 Servicer’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 Servicer 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 Servicer 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 Servicer 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 Servicer’s compliance
with the servicing criteria.




As
described in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for certain servicing criteria outlined in
Exhibit A, the Servicer has engaged various vendors to perform the activities
required by these servicing criteria. The Servicer has determined that none of
these vendors is considered a “servicer” as defined in Item 1101(j) of
Regulation AB, and the Servicer 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 Servicer 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 Servicer 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 assessment, and we
performed no procedures with respect to the Servicer’s eligibility to apply
Interpretation 17.06.




In our
opinion, management’s assessment that the Servicer complied with the
aforementioned servicing criteria, including certain servicing criteria outlined
in Exhibit A in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the year ended December
31, 2008 is fairly stated, in all material respects.










St.
Louis, Missouri


February
20, 2009