**EXHIBIT 34.2**Report of Independent Registered Public Accounting Firm  The Board of Directors  U.S. Bank National Association We have examined management's assertion, included in the accompanying Report on Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation AB under the Securities and Exchange Act of 1934, that U.S. Bank National Association (the Company) complied with the servicing criteria set forth in  Item  1122  (d)  of the  Securities  and  Exchange  Commission's  Regulation  AB  for the  Corporate Trust  Asset-Backed  Securities****platform  (the  Platform),  as  defined  in  management's  assertion,  as  of December  31,  2010, and for the period from January 1,2010 through December 31, 2010, except for servicing criteria 1122 (d)(1)(iii), 1122 (d)(4)(i)-(ii), and 1122 (d)(4)(iv)-(xiv), which the Company has determined are not applicable to the activities performed by them with respect to the servicing Platform covered by this report. Management is responsible for the Company's compliance with those servicing criteria.  Our  responsibility  is  to  express  an  opinion  on  management's  assertion  about  the  Company's compliance with the servicing criteria based on our examination. Our  examination  was  conducted  in  accordance  with  attestation  standards  established  by  the  American Institute of Certified Public Accountants, as adopted by 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 less than all of the individual asset-backed  transactions  and  securities  that  comprise  the  Platform,  testing  of  less  than  all  of  the  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 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.  Although  the  Company  is  responsible  for  assessing compliance  with  Items  1122  (d)(1)(ii)  and  1122  (d)(2)(iii)  of  Regulation  AB,  there  were  no  servicing activities performed by the Company during the period from January 1, 2010 through December 31, 2010, that  required  these  servicing  criteria  to  be  complied  with.  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,  management's  assertion that  the  Company  complied  with the aforementioned  servicing criteria as of December 31, 2010, and for the period from January 1, 2010 through December 31, 2010, for the Corporate Trust Asset-Backed Securities Platform is fairly stated, in all material respects./s/ Ernst & Young LLP Minneapolis, Minnesota March 4, 2011