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                                    KPMG LLP
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                             Chicago, IL 60601-5212

            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.


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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


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