<PAGE>
                                                                    EXHIBIT 34.3

                            LETTERHEAD OF KPMG LLP]






             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



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

We have examined the compliance of The Bank of New York, BNYM (Delaware),
formerly known as The Bank of New York (Delaware), and 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, 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, 2007. 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, 2007
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 transactions and servicing activities
performed by the Company during the period covered by

<PAGE>

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 servicing
criterion 1122(d)(2)(i) applicable to the Company as of and for the twelve
months ended December 31, 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 and for the twelve months ended December 31, 2007.

                                  /s/ KPMG LLP

Chicago, Illinois
February 29, 2008