Exhibit 34.4

KPMG LLP                    303 East Wacker Drive                    Chicago, IL 60601-5212

 

Report of Independent Registered Public Accounting Firm

The Board of Directors

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

We have examined the accompanying management’s assertion that                the Trust & Securities Services department of Deutsche Bank National Trust                Company and Deutsche Bank Trust Company Americas (collectively the                “Company”) complied with the servicing criteria set forth in Item                1122(d) of the Securities and Exchange Commission’s Regulation AB for                publicly-issued (i.e., transaction-level reporting required under the Securities                Exchange Act of 1934, as amended) residential mortgage-backed securities,                commercial mortgage-backed securities and other asset-backed securities issued on                or after January 1, 2006, for which the Company provides trustee, securities                administration, paying agent or custodian services, excluding any publicly issued                transactions, sponsored or issued by any government sponsored entity (the                Platform), except for servicing criteria 1122(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 the Company has determined are not applicable to the                activities it performs with respect to the Platform, as of and for the twelve                months ended December 31, 2007. Servicing criterion 1122(d)(4)(iii) is applicable                to the activities the Company performs with respect to the Platform only as it                relates to the Company’s obligation to report additions, removals or                substitutions on reports to investors in accordance with the transactions                agreements. With respect to applicable servicing criterion 1122(d)(1)(iii),                management’s assertion indicates that there were no activities performed                during the twelve months ended December 31, 2007 with respect to the Platform,                because there were no occurrence of events that would require the Company to                perform such activities. 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 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                selected asset-backed transactions and securities that comprise the Platform,                selected 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 theperiod 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.

As described in the accompanying management’s assertion for                servicing criteria 1122 (d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii), the Company                has engaged various vendors to perform the activities required by these servicing                criteria. The Company has determined that these vendors are not considered a                “servicer” as defined in Item 1101(j) of Regulation AB, and the Company                has elected to take responsibility for assessing compliance with the servicing                criteria applicable to each vendor as permitted by Interpretation 17.06 of the SEC                Division of Corporation Finance Manual of Publicly Available Telephone                Interpretations (“Interpretation 17.06”). As permitted by                Interpretation 17.06, the Company has asserted that it has policies and procedures                in place designed to provide reasonable assurance that the vendors’                activities comply in all material respects with the servicing criteria applicable                to each vendor. The Company is solely responsible for determining that it meets the                SEC requirements to apply Interpretation 17.06 for the vendors and related criteria                as described in its assertion and we performed no procedures with respect to the                Company’s eligibility to apply Interpretation 17.06.

In our opinion, management’s assertion that the Company                complied with the aforementioned servicing criteria, including servicing criteria                1122 (d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined                based on Interpretation 17.06 as described above, as of and for the twelve months                ended December 31, 2007 is fairly stated, in all material respects.

 

Chicago, Illinois

February 29, 2008