**Exhibit 34.4**

 

**Report of Independent RegisteredPublic Accounting Firm**

 

TheBoard of Directors

TheTrust & Securities Services department of Deutsche Bank National TrustCompany and Deutsche Bank Trust Company Americas:

 

We have examined the accompanying management’sassertion that the Trust & Securities Services department of DeutscheBank National Trust Company and Deutsche Bank Trust Company Americas(collectively the “Company”) complied with the servicing criteria set forth inItem 1122(d) of the Securities and Exchange Commission’s Regulation AB forpublicly-issued (i.e., transaction-level reporting required under theSecurities Exchange Act of 1934, as amended) residential mortgage-backedsecurities, commercial mortgage-backed securities and other asset-backedsecurities issued on or after January 1, 2006, for which the Companyprovides trustee, securities administration, paying agent or custodianservices, excluding any publicly issued transactions, sponsored or issued byany government sponsored entity (the Platform), except for servicing criteria1122(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 theCompany has determined are not applicable to the activities it performs withrespect to the Platform, as of and for the twelve months ended December 31, 2007.  Servicing criterion 1122(d)(4)(iii) isapplicable to the activities the Company performs with respect to the Platformonly as it relates to the Company’s obligation to report additions, removals orsubstitutions on reports to investors in accordance with the transactionsagreements. With respect to applicable servicing criterion 1122(d)(1)(iii), management’sassertion indicates that there were no activities performed during the twelvemonths ended December 31, 2007 with respect to the Platform, because therewere no occurrence of events that would require the Company to perform suchactivities.  Management is responsiblefor the Company’s compliance with those servicing criteria. Our responsibilityis to express an opinion on management’s assertion about the Company’scompliance based on our examination.

 

Ourexamination was conducted in accordance with the standards of the PublicCompany Accounting Oversight Board (United States)****and,accordingly, included examining, on a test basis, evidence about the Company’scompliance with the servicing criteria specified above and performing suchother procedures as we considered necessary in the circumstances.  Our examination included testing selectedasset-backed transactions and securities that comprise the Platform, selectedservicing activities related to the Platform, and determining whether theCompany processed those selected transactions and performed those selectedactivities in compliance with the servicing criteria.  Furthermore, our procedures were limited tothe selected transactions and servicing activities performed by the Companyduring the period covered by this report. Our procedures were not designed to determine whether errors may haveoccurred either prior to or subsequent to our tests that may have affected thebalances or amounts calculated or reported by the Company during the period coveredby this report for the selected transactions or any other transactions. Webelieve that our examination provides a reasonable basis for our opinion.  Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria.

 

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As described in the accompanyingmanagement’s assertion for servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and1122(d)(4)(ii), the Company has engaged various vendors to perform theactivities required by these servicing criteria. The Company has determinedthat these vendors are not considered a “servicer” as defined in Item 1101(j) ofRegulation AB, and the Company has elected to take responsibility for assessingcompliance with the servicing criteria applicable to each vendor as permittedby Interpretation 17.06 of the SEC Division of Corporation Finance Manual ofPublicly Available Telephone Interpretations (“Interpretation 17.06”).  Aspermitted by Interpretation 17.06, the Company has asserted that it haspolicies and procedures in place designed to provide reasonable assurance thatthe vendors’ activities comply in all material respects with the servicingcriteria applicable to each vendor.  TheCompany is solely responsible for determining that it meets the SECrequirements to apply Interpretation 17.06 for the vendors and related criteriaas described in its assertion, and we performed no procedures with respect tothe Company’s eligibility to apply Interpretation 17.06.

 

In our opinion, management’s assertionthat the Company complied with the aforementioned servicing criteria, includingservicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii) forwhich compliance is determined based on Interpretation 17.06 as describedabove, as of and for the twelve monthsended December 31, 2007 is fairly stated, in all material respects.

 

 

/s/KPMG LLP

 

 

Chicago,Illinois

February 29,2008

 

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