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                                                                    EXHIBIT 34.3

                            [LETTERHEAD OF KPMG LLP]

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
The Bank of New York Mellon
BNY Mellon Trust of Delaware
The Bank of New York Mellon Trust Company, N.A.:

     We have examined the compliance of The Bank of New York Mellon (formerly
The Bank of New York), BNY Mellon Trust of Delaware (formerly BNYM (Delaware))
and The Bank of New York Mellon Trust Company, N.A. (formerly The Bank of New
York Trust Company, N.A.), (collectively, the "Company") 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 that are subject to Regulation AB
for which the Company provides trustee, securities administration or paying
agent services, as defined and to the extent applicable in the transaction
agreements, 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 and
for the twelve months ended December 31, 2008. With respect to applicable
servicing criteria 1122(d)(2)(iii), 1122(d)(2)(vi) and 1122(d)(4)(vii), the
Company's Assertion of Compliance with Applicable Servicing Criteria indicates
that there were no activities performed as of and for the twelve months ended
December 31, 2008 with respect to the Platform, because there were no
occurrences 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 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, testing 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

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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 material noncompliance with the following
servicing criterion applicable to the Company as of and for the twelve months
ended December 31, 2008. For servicing criterion 1122(d)(2)(i), 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 and for the twelve months ended December 31, 2008.

     We do not express an opinion or any form of assurance on the last two
paragraphs of Schedule A to management's Assertion of Compliance with Applicable
Servicing Criteria.


(Signed) KPMG LLP

Chicago, Illinois
February 27, 2009