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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 Report on
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)(iii),   1122(d)(4)(i),   1122(d)(4)(ii),   and
1122(d)(4)(iv)-(xiv), 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