kpmg
      llp303
      East Wacker DriveChicago,
      IL 60601-5212
 
 
 
 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, 2007. 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
 
    
 KPMG
      LLP, a U.S. limited liability partnership, is the U.S.member
      firm of KPMG International, a Swiss cooperative.
 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 31,2007 is fairly stated,
in all material respects.
 
 /s/
KPMG LLP
 
 Chicago,
Illinois
 February
29, 2008