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            Report of Independent Registered Public Accounting Firm

The Board of Directors
U.S. Bank National Association

We have examined management's assertion, included in the accompanying,
Reporton Assessment of Compliance with Securities and Exchange Commission
(SEC) Regulation AB Servicing Criteria, that U.S. Bank National Association
(the Company) complied with the servicing criteria set forth in Item 1122(d)
of the SEC's Regulation AB for the Corporate Trust Asset Backed Securities
platform (the Platform) as of and for the year ended December 31, 2007,
except for servicing criteria 1122(d)(1)(i), 1122(d)(l)(iii), 1122(d)(2)(i)-
(vii), 1122(d)(3)(i)-(iv), and 1122(d)(4)(iv)-(xv), which the Company has
determined are not applicable to the activities performed by them with
respect to the servicing platform covered by this report. 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 with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about the Company's
compliance with the applicable servicing criteria and performing such other
procedures as we considered necessary in the circumstances. Our examination
included testing of less than all of the individual asset backed transactions
and securities that comprise the Platform, testing of less than all of the
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 year ended December 31,
2007, for the Corporate Trust Asset Backed Securities platform is fairly
stated, in all material respects.

                                            /s/Ernst & Young LLP
                                            --------------------------------


February 12, 2008

              A member firm of Ernst & Young Global Limited