**Exhibit34.2**

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**Report ofIndependent Registered Public Accounting Firm**

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The Board of Directors

U.S. Bank National Association

 

We have examined management’s****assertion,included in the accompanying Report on Compliance with Applicable ServicingCriteria Pursuit to Item 1122 of Regulation AB under the Securities ExchangeAct of 1934, that U.S. Bank National Association (the Company) complied withthe servicing criteria set forth in Item 1122(d) of the Securities andExchange Commission’s Regulation AB for the Corporate Trust Asset-BackedSecurities****platform, as defined in management’sassertion, (the Platform)as of October 31, 2009, and for the period from November 1, 2008 through October 31, 2009, exceptfor servicing criteria 1122(d)(1)(i)—(iv), 1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(vi)—(vii),1122(d)(3)(i), and 1122(d)(4)(i)—(xv), which the Company has determined are notapplicable to the activities performed by them with respect to the servicing Platformcovered by this report. Management is responsible for the Company’s compliancewith those servicing criteria. Our responsibility is to express an opinion onmanagement’s assertion about the Company’s compliance with the servicingcriteria based on our examination.

 

Our examination was conducted in accordance with attestation standardsestablished by the American Institute of Certified Public Accountants, asadopted by the Public Company Accounting Oversight Board (United States) and,accordingly, included examining, on a test basis, evidence about the Company’scompliance with the applicable servicing criteria and performing such otherprocedures as we considered necessary in the circumstances. Our examinationincluded testing of less than all of the individual asset-backed transactionsand securities that comprise the Platform, testing of less than all of theservicing activities related to the Platform, and determining whether theCompany processed those selected transactions and performed those selectedactivities in compliance with the servicing criteria. Furthermore, ourprocedures were limited to the selected transactions and servicing activitiesperformed by the Company during the period covered by this report. Ourprocedures were not designed to determine whether errors may have occurredeither prior to or subsequent to our tests that may have affected the balancesor amounts calculated or reported by the Company during the period covered bythis report for the selected transactions or any other transactions. We believethat our examination provides a reasonable basis for our opinion. Ourexamination does not provide a legal determination on the Company’s compliancewith the servicing criteria.

 

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In our opinion, management’s assertion that the Company complied withthe aforementioned servicing criteria as of October 31, 2009, and for theperiod****from November 1, 2008 through October 31,2009, for the Corporate Trust Asset-Backed Securities platform is fairlystated, in all material respects.

 
|                   | /s/ Ernst &  Young LLP |
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| December 28, 2009 |

 

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