**Exhibit 34.2**

**Report of Independent Registered Public Accounting Firm**

The Board of Directors 

The Bank of New York 

BNYM (Delaware) 

The Bank of New York Trust Company, N.A.: 

We have examined the complianceof The Bank of New York, BNYM (Delaware) formerly known as The Bank of New York (Delaware) and The Bank of New York Trust Company, N.A., (collectively, the “Company”) with the servicing criteria set forth in Item 1122(d) of theSecurities and Exchange Commission’s Regulation AB for the publicly issued (i.e. transaction-level reporting initially required under the Securities and Exchange Act of 1934, as amended) asset-backed securities issued on or afterJanuary 1, 2006 and like-kind transactions issued prior to January 1, 2006 that are subject to Regulation AB for which the Company provides trustee, securities administration or paying agent services, other than residential mortgage-backedsecurities and other mortgage-related asset-backed securities (the Platform), except for servicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(4)(vi), 1122(d)(4)(viii), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2007. With respect to applicable servicingcriteria 1122(d)(2)(iii), 1122(d)(2)(vi) and 1122(d)(4)(vii) the Company’s Assertion of Compliance With Applicable Servicing Criteria indicates that there were no activities performed as of and for the twelve months ended December 31, 2007with respect to the Platform, because there were no occurrences of events that would require the Company to perform such activities. Management is responsible for the Company’s compliance with those servicing criteria. Our responsibility is toexpress an opinion on the Company’s compliance based on our examination. 

Our examination was conducted in accordance with the standards of the PublicCompany Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above and performing such other procedures as we considerednecessary 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 Companyprocessed 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 duringthe 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 duringthe 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’scompliance with the servicing criteria. 

Our examination disclosed the following material noncompliance with servicing criterion 1122(d)(2)(i) applicable to theCompany as of and for the twelve months ended December 31, 2007. Certain payments on pool assets were not deposited to the appropriate custodial bank accounts as required by the related transaction agreements. 

In our opinion, except for the material noncompliance described above, the Company complied, in all material respects, with the aforementioned servicing criteria as ofand for the twelve months ended December 31, 2007. 

 
/s/ KPMG LLP
Chicago, Illinois 

February 29, 2008