Exhibit
34.2
  Logo
  Deloitte
      & Touche LLP
                  Two
      World Financial Center
                  New
      York, NY 10281-1414
                  USA
                  Tel:  +1
      212 436 2000
                  Fax:
      +1 212 436 5000
                  www.deloitte.com
 Report
of Independent Registered Public Accounting Firm
   Board of
Directors and Shareholders
 First
Marblehead Data Services, Inc.
 
 We have
examined management’sassertion,
included in the accompanying Management’s Report on Assessment of Compliance
with SEC Regulation AB Servicing Criteria, that First Marblehead Data Services,
Inc. (the Company) complied with the servicing criteria set forth in Item 1122
(d) of the Securities and Exchange Commission’s Regulation AB for the following
funding trust transactions backed by student loan receivables: The National
Collegiate Student Loan Trust 2006-1, The National Collegiate Student Loan Trust
2006-2, The National Collegiate Student Loan Trust 2006-3, The National
Collegiate Student Loan Trust 2006-4, The National Collegiate Student Loan Trust
2007-1, The National Collegiate Student Loan Trust 2007-2, The National
Collegiate Student Loan Trust 2007-3 and The National Collegiate Student Loan
Trust 2007-4 (the Regulation AB Platform) as of and for the year ended June 30,
2008, excluding criteria 1122 (d)(1)(ii), 1122 (d)(2)(i), 1122(d)(2)(vi), and
1122(d)(4)(i) to 1122(d)(4)(xiv) which management has determined are not
applicable to the activities performed by the Company with respect to the
Platform.Management
is responsible for the Company’s compliance with the 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, including tests on a sample basis of the
servicing activities related to the Platform, determining whether the Company
performed those selected activities in compliance with the servicing criteria
during the specified period and performing such other procedures as we
considered necessary in the circumstances.  Our procedures were
limited to selected servicing activities performed by the Company during the
period covered by this report and, accordingly, such samples may not have
included servicing activities related to each specific asset-backed transaction
included in the Platform.  Further, an examination is not designed to
detect noncompliance arising from errors that may have occurred prior to the
period specified above that may have affected the balances or amounts calculated
or reported by the Company during the period covered by this report. 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 applicable servicing criteria as of and for the year ended June
30, 2008 for the Regulation AB Platform is fairly stated, in all material
respects.
 
  /s/
Deloitte & Touche LLP
 Deloitte
& Touche LLP