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Exhibit            34.3

 

Report of Independent Registered Public Accounting Firm

We            have examined management’s assertion, included in the accompanying            Management’s Assessment of Compliance with Regulation AB Servicing Criteria, that            Great Lakes Educational Loan Services, Inc. (the “Company”) complied with            the servicing criteria set forth in Item 1122(d) of the Securities and Exchange            Commission’s Regulation AB for the Company’s student loan servicing            platform (the “Platform”) as of and for the year ended December 31, 2007,            except for 1122(d)(1)(iii)-(iv), 1122(d)(2)(ii)-(iv), 1122(d)(3)(1)-(iv),            1122(d)(4)(i), 1122(d)(4)(iii), and 1122(d)(4)(x)-(xiii), which the Company has            determined are not applicable to the activities performed by them with respect to the            servicing platform covered by this report. 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            with the servicing criteria based on our examination.

Our            examination was conducted in accordance with 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 applicable servicing criteria            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.

In our            opinion, management’s assertion that the Company complied with the aforementioned            servicing criteria as of and for the year ended December 31, 2007, for the            Company’s student loan servicing platform is fairly stated in all material            respects.

 

February 2, 2008

 

 

 

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