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Report of
Independent Registered Public Accounting Firm
 
 The Board
of Directors
 The Trust
& Securities Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americas:
 
 We have
examined the accompanying management’s assertion that the Trust & Securities
Services department of Deutsche Bank National Trust Company and Deutsche Bank
Trust Company Americas (collectively 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 required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities issued on or after January 1, 2006, for which the
Company provides trustee, securities administration, paying agent or custodian
services, excluding any publicly issued transactions, sponsored or issued by any
government sponsored entity (the Platform), except for servicing criteria
1122(d)(2)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
1122(d)(4)(viii), 1122(d)(4)(ix), 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.  Servicing criterion 1122(d)(4)(iii) is applicable to the
activities the Company performs with respect to the Platform only as it relates
to the Company’s obligation to report additions, removals or substitutions on
reports to investors in accordance with the transactions agreements. With
respect to applicable servicing criterion 1122(d)(1)(iii), management’s
assertion indicates that there were no activities performed during the twelve
months ended December 31, 2007 with respect to the Platform, because there were
no occurrence 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 to express an opinion on
management’s assertion 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,
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
   KPMG LLP, a U.S.
      limited liability partnership, is the U.S. member firm of KPMG
      International, a Swiss cooperative.





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 assertion for servicing criteria 1122
(d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), 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)(2)(i),
1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based
on Interpretation 17.06 as described above, as of and for the twelve months
ended December 31, 2007 is fairly stated, in all material respects.
 
 /s/ KPMG
LLP
 
 
 Chicago,
Illinois
 February
29, 2008