KPMG
      LLP303 East Waeker
      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 TrustServices 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 required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities and commercial mortgage-backed securities issued on
or after January 1, 2006 for which the Company provides document custody
services, excluding any publicly issued transactions issued by any government
sponsored entity (the Platform) as of and for the twelve months ended December
31, 2007. Management has determined that servicing criteria 1122(d)(l)(iv),
1122(d)(4)(i) and 1122(d)(4)(ii) are applicable to the activities it performs
with respect to the Platform, and that all other servicing criteria set forth in
Item 1122(d) are not applicable to the document custody services provided by the
Company with respect to the Platform. 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, 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.
 In our
opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the period ended December 31,
2007 is fairly stated, in all material respects.
 /s/ KPMG LLP
 Chicago,
Illinois
 February
29, 2008
 KPMG LLP,
a U.S. limited liability partnership, is the U.S.
 member
firm of KPMG International, a Swiss cooperative