Exhibit
            34.2
 Report
            of
            Independent Registered Public Accounting Firm (Ernst & Young
            LLP)







**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
      Assessment of Compliance with SEC Regulation AB Servicing Criteria, 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
      of
      March 31, 2007, and for the period April 1, 2006 through March 31, 2007, except
      for servicing criteria 1122 (d)(1)(i)–(iv), 1122 (d)(2)(i), 1122
      (d)(2)(iii)–(vii), 1122 (d)(3)(i), and 1122 (d)(4)(i)–(xv), 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. 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.








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In
      our
      opinion, management’s assertion that the Company complied with the
      aforementioned servicing criteria as of March 31, 2007, and for the period
      April
      1, 2006 through March 31, 2007, for the Corporate Trust Asset Backed Securities
      platform is fairly stated, in all material respects.




/s/
      Ernst & Young
      LLP








Minneapolis,
      Minnesota


May
      9,
      2007























































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