Exhibit 33.2





ASSERTION OF COMPLIANCE WITH
APPLICABLE SERVICING CRITERIA





The Bank of New York, The Bank of New York Trust Company, N. A. and BNYM (Delaware) formerly known as The Bank of New York (Delaware) (collectively, the "Company") provides this platform-level assessment of compliance with the servicing criteria specified in Item 1122(d) of Regulation AB promulgated by the Securities and Exchange Commission.  Management has determined that the servicing criteria are applicable in regard to the servicing platform for the period as follows:



Platform: Publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) asset-backed securities issued on or after January 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-backed securities and other mortgage-related asset-backed securities.



Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d), to the extent required by the related transaction agreements as to any transaction, except as set forth in the column titled "Not Applicable To Platform" in Appendix 1 attached hereto.



With respect to applicable servicing criteria 1122(d)(2)(iii), 1122(d)(2)(vi) and 1122(d)(4)(vii), there were no activities performed during the Period with respect to the Platform, because there were no occurrences of events that would require the Company to perform such activities.



Period:  Twelve months ended December 31, 2007 (the "Period").



With respect to the Platform and the Period, the Company provides the following assessment of compliance in respect of the Applicable Servicing Criteria:



1.  The Company is responsible for assessing its compliance with the Applicable Servicing Criteria.



2.  The Company has assessed compliance with the Applicable Servicing Criteria.   In performing this assessment, management used the criteria set forth by the Securities and Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.



3.  Based on such assessment, as of and for the Period, the Company has complied, in all material respects, with the Applicable Servicing Criteria other than as identified on Schedule A attached.



KPMG LLP, an independent registered public accounting firm, has issued an attestation report with respect to the Company's compliance with the Applicable Servicing Criteria as of and for the Period.











| |  | The Bank of New York              |  | The Bank of New York       
| |  | --------------------------------- |  | ---------------------------
| |  | The Bank of New York Trust        |  | The Bank of New York Trust 
| |  | Company, N.A.                     |  | Company, N.A.              
| |  | BNYM (Delaware) formerly known as |  |                            
| |  | The Bank of New York (Delaware)   |  |                            
| |  |                                   |  |                            
| |  | /s/ ROBERT L. GRIFFIN             |  | /s/ PATRICK J. TADIE       
| |  | ___________________________       |  | ___________________________
| |  | Robert L. Griffin                 |  | Patrick J. Tadie           
| |  | Authorized Officer                |  | Authorized Officer         







The Bank of New York



/s/SAMIR PANDIRI
___________________________
Samir Pandiri
        Authorized Officer











Dated as of February 29, 2008







Schedule A



Material Instances of Non-Compliance

1122(d)(2)(i): Payments on pool assets are deposited into the appropriate custodial bank accounts and related bank clearing accounts no more than two business days of receipt, or such other number of days specified in the transaction agreements.

With respect to collections received on assets relating to certain series of securities, such collections were not deposited into a segregated account for each specified series but rather were deposited into a general account held by the Company as Indenture Trustee (hereinafter referred to as the "Indenture Trustee") and remitted directly to the investors. All collections were properly allocated by the Indenture Trustee to the related series of securities and timely remitted to the investors in such series.  The segregated account for each specified series was in existence prior to the time deposits were to be made into such account but such account was not utilized in all instances by the Indenture Trustee as stated above.  Procedures have been in place and are currently being reinforced so that collections are deposited into the segregated account for each specified series within the applicable time frames and then remitted to the investors in such series all in accordance with the related transaction documents.







APPENDIX 1



|REG AB REFERENCE                         | SERVICING CRITERIA                                                                                                                                                                                                                                                                                                                                                                                            | APPLICABLE TO PLATFORM | NOT APPLICABLE TO PLATFORM
|---------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------- | --------------------------
|General Servicing
      Considerations  
|1122(d)(1)(i)                            | Policies and procedures are instituted to
      monitor any performance or other triggers and events of default in
      accordance with the transaction agreements.                                                                                                                                                                                                                                          | X                      |                           
|1122(d)(1)(ii)                           | If any material servicing activities are
      outsourced to third parties, policies and procedures are instituted to
      monitor the third party's performance and compliance with such servicing
      activities.                                                                                                                                                                                        |                        | X                         
|1122(d)(1)(iii)                          | Any requirements in the transaction
      agreements to maintain a back-up servicer for the [pool assets] are
      maintained.                                                                                                                                                                                                                                                                               |                        | X                         
|1122(d)(1)(iv)                           | A fidelity bond and errors and omissions
      policy is in effect on the party participating in the servicing function
      throughout the reporting period in the amount of coverage required by and
      otherwise in accordance with the terms of the transaction agreements.                                                                                                                           |                        | X                         
|Cash Collection and
      Administration
|1122(d)(2)(i)                            | Payments on [pool assets] are deposited into
      the appropriate custodial bank accounts and related bank clearing accounts
      no more than two business days following receipt, or such other number of
      days specified in the transaction agreements.                                                                                                                                             | X                      |                           
|1122(d)(2)(ii)                           | Disbursements made via wire transfer on
      behalf of an obligor or to an investor are made only by authorized
      personnel.                                                                                                                                                                                                                                                                             | X                      |                           
|1122(d)(2)(iii)                          | Advances of funds or guarantees regarding
      collections, cash flows or distributions, and any interest or other fees
      charged for such advances, are made, reviewed and approved as specified in
      the transaction agreements.                                                                                                                                                                   | X                      |                           
|1122(d)(2)(iv)                           | The related accounts for the transaction,
      such as cash reserve accounts or accounts established as a form of over
      collateralization, are separately maintained (e.g., with respect to
      commingling of cash) as set forth in the transaction agreements.                                                                                                                                      | X                      |                           
|1122(d)(2)(v)                            | Each custodial account is maintained at a
      federally insured depository institution as set forth in the transaction
      agreements. For purposes of this criterion, "federally insured depository
      institution" with respect to a foreign financial institution means a
      foreign financial institution that meets the requirements of
      Rule 13k-1(b)(1) of the Securities Exchange Act. | X                      |                           
|1122(d)(2)(vi)                           | Unissued checks are safeguarded so as to
      prevent unauthorized access.                                                                                                                                                                                                                                                                                                                                   | X                      |                           





APPENDIX 1



|REG AB REFERENCE                         | SERVICING CRITERIA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | APPLICABLE TO PLATFORM | NOT APPLICABLE TO PLATFORM
|---------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------- | --------------------------
|Investor Remittances and
      Reporting
|1122(d)(3)(i)                            | Reports to investors, including those to be
      filed with the Commission, are maintained in accordance with the
      transaction agreements and applicable Commission requirements.
      Specifically, such reports (A) are prepared in accordance with
      timeframes and other terms set forth in the transaction agreements;
      (B) provide information calculated in accordance with the terms
      specified in the transaction agreements; (C) are filed with the
      Commission as required by its rules and regulations; and
      (D) agree with investors' or the trustee's records as to the total
      unpaid principal balance and number of [pool assets] serviced by the
      Servicer. | X                      |                           
|1122(d)(3)(ii)                           | Amounts due to investors are allocated and
      remitted in accordance with timeframes, distribution priority and other
      terms set forth in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | X                      |                           
|1122(d)(3)(iii)                          | Disbursements made to an investor are posted
      within two business days to the Servicer's investor records, or such other
      number of days specified in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | X                      |                           
|1122(d)(3)(iv)                           | Amounts remitted to investors per the
      investor reports agree with cancelled checks, or other form of payment, or
      custodial bank statements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | X                      |                           
|Pool Asset
    Administration           
|1122(d)(4)(i)                            | Collateral or security on [pool assets] is
      maintained as required by the transaction agreements or related mortgage loan
      documents.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | X                      |                           
|1122(d)(4)(ii)                           | [pool asset] and related documents are
      safeguarded as required by the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | X                      |                           
|1122(d)(4)(iii)                          | Any additions, removals or substitutions to
      the asset pool are made, reviewed and approved in accordance with any
      conditions or requirements in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | X                      |                           
|1122(d)(4)(iv)                           | Payments on [pool assets], including any
      payoffs, made in accordance with the related [pool asset] documents are
      posted to the Servicer's obligor records maintained no more than two
      business days after receipt, or such other number of days specified in the
      transaction agreements, and allocated to principal, interest or other
      items (e.g., escrow) in accordance with the related [pool asset] documents.                                                                                                                                                                                                                                                                      | X                      |                           
|1122(d)(4)(v)                            | The Servicer's records regarding the
      [pool assets] agree with the Servicer's records with respect to an
      obligor's unpaid principal balance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | X                      |                           
|1122(d)(4)(vi)                           | Changes with respect to the terms or status
      of an obligor's [pool assets] (e.g., loan modifications or re-agings) are
      made, reviewed and approved by authorized personnel in accordance with the
      transaction agreements and related pool asset documents.                                                                                                                                                                                                                                                                                                                                                                                                                                           |                        | X                         
|1122(d)(4)(vii)                          | Loss mitigation or recovery actions (e.g.,
      forbearance plans, modifications and deeds in lieu of foreclosure,
      foreclosures and repossessions, as applicable) are initiated, conducted
      and concluded in accordance with the timeframes or other requirements
      established by the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                        | X                      |                           



APPENDIX 1



|REG AB REFERENCE | SERVICING CRITERIA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | APPLICABLE TO PLATFORM | NOT APPLICABLE TO PLATFORM
|---------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------- | --------------------------
|1122(d)(4)(viii) | Records documenting collection efforts are
      maintained during the period a [pool asset] is delinquent in accordance with
      the transaction agreements. Such records are maintained on at least a
      monthly basis, or such other period specified in the transaction
      agreements, and describe the entity's activities in monitoring delinquent
      [pool assets] including, for example, phone calls, letters and payment
      rescheduling plans in cases where delinquency is deemed temporary (e.g.,
      illness or unemployment).                                                                                |                        | X                         
|1122(d)(4)(ix)   | Adjustments to interest rates or rates of
      return for [pool assets] with variable rates are computed based on the
      related [pool asset] documents.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | X                      |                           
|1122(d)(4)(x)    | Regarding any funds held in trust for an
      obligor (such as escrow accounts): (A) such funds are analyzed, in
      accordance with the obligor's [pool asset] documents, on at least an annual
      basis, or such other period specified in the transaction agreements;
      (B) interest on such funds is paid, or credited, to obligors in
      accordance with applicable [pool asset] documents and state laws; and
      (C) such funds are returned to the obligor within 30 calendar days of
      full repayment of the related [pool assets], or such other number of days
      specified in the transaction agreements. |                        | X                         
|1122(d)(4)(xi)   | Payments made on behalf of an obligor (such
      as tax or insurance payments) are made on or before the related penalty or
      expiration dates, as indicated on the appropriate bills or notices for
      such payments, provided that such support has been received by the
      Servicer at least 30 calendar days prior to these dates, or such other
      number of days specified in the transaction agreements.                                                                                                                                                                                                               |                        | X                         
|1122(d)(4)(xii)  | Any late payment penalties in connection
      with any payment to be made on behalf of an obligor are paid from the
      Servicer's funds and not charged to the obligor, unless the late payment
      was due to the obligor's error or omission.                                                                                                                                                                                                                                                                                                                                                                                       |                        | X                         
|1122(d)(4)(xiii) | Disbursements made on behalf of an obligor
      are posted within two business days to the obligor's records maintained by
      the Servicer, or such other number of days specified in the transaction
      agreements.                                                                                                                                                                                                                                                                                                                                                                                                                 |                        | X                         
|1122(d)(4)(xiv)  | Delinquencies, charge-offs and uncollectible
      accounts are recognized and recorded in accordance with the transaction
      agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                        | X                         
|1122(d)(4)(xv)   | Any external enhancement or other support,
      identified in Item 1114(a)(1) through (3) or Item 1115 of
      Regulation AB, is maintained as set forth in the transaction agreements.                                                                                                                                                                                                                                                                                                                                                                                                                                                   | X                      |