Report
of Independent Registered Public Accounting Firm
  The Board
of Directors
 The
Corporate Trust Services division of Wells Fargo Bank, National
Association:
  We have
examined the accompanying management’s assertion, that The Corporate Trust
Services division of Wells Fargo 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 publicly-issued (i.e.,
transaction-level reporting initially required under the Securities Exchange Act
of 1934, as amended) residential mortgage-backed securities, commercial
mortgage-backed securities and other asset-backed securities, for which the
Company provides master servicing, trustee, securities administration or paying
agent services, excluding transactions issued by any agency or instrumentality
of the U.S. government or any government sponsored entity and further excluding
the transactions issued prior to 2006 for which Wells Fargo outsources all
material servicing activities (as defined by Regulation AB) (the
Platform),  except for servicing criteria 1122(d)(4)(ii),
1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii) and 1122(d)(4)(xiii), 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,
2008.  Management is responsible for the Company’s compliance with
those servicing criteria. Our responsibility is to express an opinion on
management’s assessment about the Company’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 Company’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 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.
  As
described in the accompanying management’s Assessment of Compliance With
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company
has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the
Company 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 Company 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 Company 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 assertion, and we performed
no procedures with respect to the Company’s eligibility to apply Interpretation
17.06.
  In our
opinion, management’s assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(4)(i)
for which compliance is determined based on Interpretation 17.06 as described
above, as of and for the twelve months ended December 31, 2008 is fairly stated,
in all material respects.
 
 
 (Signed)
KPMG LLP
 
 
 Chicago,
Illinois
 February
19, 2009