EXHIBIT 34.1

                                                                    EXHIBIT 34.1



             Report of Independent Registered Public Accounting Firm
             -------------------------------------------------------

The Board of Directors
The Bank of New York
The Bank of New York (Delaware)
The Bank of New York Trust Company, N.A.:

We have examined The Bank of New York,  The Bank of New York  (Delaware) and the
Bank of New York Trust Company, N.A.,  (collectively,  the "Company") compliance
with the  servicing  criteria  set forth in Item 1122(d) of the  Securities  and
Exchange   Commission's   Regulation   AB  for   the   publicly   issued   (i.e.
transaction-level reporting initially required under the Securities and Exchange
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) for which the
Company provides  trustee,  securities  administration or paying agent services,
other than  residential  mortgage-backed  securities 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 has determined are not
applicable to the  activities  it performs  with respect to the Platform,  as of
June 15,  2007  and for the  period  January  1,  2007  through  June 15,  2007.
Management is  responsible  for the Company's  compliance  with those  servicing
criteria.  Our  responsibility  is  to  express  an  opinion  on  the  Company's
compliance based on our examination.

Our  examination  was conducted in  accordance  with the standards of the Public
Company Accounting  Oversight Board (United States) and,  accordingly,  included
examining,  on a test basis,  evidence about the Company's  compliance  with the
servicing  criteria  specified above 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.

Our examination  disclosed the following material  noncompliance with respect to
criterion  1122(d)(2)(i)  applicable  to the Company as of June 15, 2007 and for
the period  January 1, 2007  through  June 15,  2007.  Certain  payments on pool
assets were not deposited to the appropriate custodial bank accounts as required
by the related transaction agreements.

In our  opinion,  except for the material  noncompliance  described  above,  the
Company complied,  in all material respects,  with the aforementioned  servicing
criteria as of June 15, 2007 and for the period January 1, 2007 through June 15,
2007.



                                  /s/ KPMG LLP

Chicago, Illinois
August 29, 2007