**Exhibit 99.2**

**Report of Independent Registered Public AccountingFirm**

Management of:GE Money BankGE Consumer Finance Americas, a unit of General Electric Capital Corporation:

We have examined management’s assertion, included inthe accompanying Appendix I, that GE Money Bank (“GEMB,” a wholly-ownedsubsidiary of General Electric Capital Corporation) complied with the servicingcriteria as set forth in Item 1122 of the Securities and Exchange Commission’sRegulation AB for credit card asset-backed securities transactions, except forservicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(vi),1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and 1122(d)(4)(xv), whichGEMB has determined as being inapplicable to the activities it performs withrespect to the credit card asset-backed securities transactions being serviced,as of and for the year ended December 31,2005. Management is responsible for GEMB’s compliance with those servicingcriteria. Our responsibility is to express an opinion on management’s assertionabout GEMB’s compliance based on our examination.

Our examination was conducted in accordance with thestandards of the Public Company Accounting Oversight Board (United States)****and, accordingly, included examining, on a test basis,evidence about GEMB’s compliance with the servicing criteria specified aboveand performing such other procedures as we considered necessary in thecircumstances. We believe that our examination provides a reasonable basis forour opinion. Our examination does not provide a legal determination on GEMB’scompliance with the servicing criteria.

In our opinion, management’s assertion that GEMBcomplied with the aforementioned servicing criteria as of and for the year ended December 31, 2005, isfairly stated, in all material respects.

(signed) KPMG LLP

Chicago, IllinoisMarch 15, 2006

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**Appendix I**

**Management Assertion**

Management of GEMoney Bank (“GEMB,” a wholly-owned subsidiary of the General Electric CapitalCorporation) is responsible for assessing compliance with the servicingcriteria as set forth in Item 1122 of the Securities and Exchange Commission’sRegulation AB, except for servicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii),1122(d)(2)(vi), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and1122(d)(4)(xv) (“Servicing Criteria”), which GEMB has determined as beinginapplicable to the activities it performs with respect to the credit cardasset-backed securities transactions being serviced, as of and for the yearended December 31, 2005 relating to:

·       theservicing of the credit card asset-backed securities transactions issued by GECapital Credit Card Master Note Trust and

·       theservicing of the credit card asset-backed securities transactions issued byDillard Credit Card Master Trust I,

The Company’s management has assessed theeffectiveness of GEMB’s compliance with the servicing criteria as of and forthe year ending December 31, 2005. In making this assertion, managementused these Servicing Criteria.

Based on such assertion, management believes that, asof and for the year ending December 31, 2005, GEMB has complied in allmaterial respects with the aforementioned Servicing Criteria relating to theservicing of the credit card asset-backed securities transactions describedabove.

KPMG, a registered publicaccounting firm, has issued an attestation report with respect to management’sassertion of compliance with the applicable servicing criteria as of and forthe year ending December 31, 2005.

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AppendixI

*GE MoneyBankAs Servicer under the Servicing Agreements*
| /s/ LISA GIEGEL                                   |     |                                       | /s/ BRENT WALLACE   |
|---------------------------------------------------|----------|--------------------------------------------|---------------------|
| Lisa Giegel                                       |     | Brent Wallace                              |
| *SVP and  Controller*                             | * * | *Chairman of the Board, President and CEO* |
| March 14,  2006                              | * * | * *                                   | March 14, 2006 |
| Date                                              |     | Date                                       |
| *GE  Consumer Finance Americas*                   |     |                                       |
| *A unit  of General Electric Capital Corporation* |     |                                       |
| /s/ MELISSA HODES                                 |     |                                       | /s/ JON COLTURI     |
| Melissa Hodes                                     |     | Jon Colturi                                |
| *VP,  Securitization*                             | * * | *VP and Manager COE*                       |
| March 14,  2006                              |     |                                       | March 14, 2006 |
| Date                                              |     | Date                                       |
| /s/ DAN JANKI                                     |     |                                       |                |
| Dan Janki                                         |     |                                       |
| *CFO*                                             |     |                                       |
| March 14,  2006                              |     |                                       |                |
| Date                                              |     |                                       |

 

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