**Exhibit 34.4**

 

**Reportof Independent Registered Public Accounting Firm**

 

The Board of Directors

The Bank of New York

BNYM (Delaware)

TheBank of New York Trust Company, N.A.:

 

We have examined the compliance of The Bank of NewYork, BNYM (Delaware) formerly known as The Bank of New York (Delaware) and TheBank of New York Trust Company, N.A., (collectively, the “Company”) with theservicing criteria set forth in Item 1122(d) of the Securities andExchange Commission’s Regulation AB for the publicly issued (i.e.transaction-level reporting initially required under the Securities andExchange Act of 1934, as amended) asset-backed securities issued on or after January 1,2006 and like-kind transactions issued prior to January 1, 2006 that aresubject to Regulation AB for which the Company provides trustee, securitiesadministration or paying agent services, other than residential mortgage-backedsecurities and other mortgage-related asset-backed securities (the Platform),except for servicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv),1122(d)(4)(vi), 1122(d)(4)(viii), 1122(d)(4)(x), 1122(d)(4)(xi),1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company hasdetermined are not applicable to the activities it performs with respect to thePlatform, as of and for the twelvemonths ended December 31, 2007. With respect to applicable servicing criteria 1122(d)(2)(iii),1122(d)(2)(vi) and 1122(d)(4)(vii) the Company’s Assertion ofCompliance With Applicable Servicing Criteria indicates that there were noactivities performed as of and for the twelvemonths ended December 31, 2007 with respect to the Platform,because there were no occurrences of events that would require the Company toperform such activities.  Management isresponsible for the Company’s compliance with those servicing criteria. Ourresponsibility is to express an opinion on the Company’s compliance based onour examination.

 

Our examination was conducted in accordance with thestandards of the Public Company 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, testingselected servicing activities related to the Platform, and determining whetherthe Company 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 periodcovered by this report for the selected transactions or any other transactions.We believe that our examination provides a 

 

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reasonable basis for our opinion.  Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria.

 

Our examination disclosed the following materialnoncompliance with servicing criterion 1122(d)(2)(i) applicable to theCompany as of and for the twelvemonths ended December 31, 2007. Certain payments on pool assets were not deposited to the appropriatecustodial bank accounts as required by the related transaction agreements.

 

In our opinion, except for the materialnoncompliance described above, the Company complied, in all material respects,with the aforementioned servicing criteria as of and for the twelve months ended December 31,2007.

 
| /s/ KPMG LLP            |
|-------------------------|
|                    |
| Chicago,  Illinois      |
| February 29,  2008 |

 

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