| UNITED      STATES OF AMERICA                                           |   | 46-0358360                                |
|-------------------------------------------------------------------------|--------|-------------------------------------------|
| (State      or other jurisdiction ofincorporation      or organization) |   | (I.R.S.      Employer Identification No.) |

| 701      East 60th Street, NorthSioux      Falls, South Dakota |  57117     |
|----------------------------------------------------------------|-----------------|
| (Address      of principal executive offices)                  | (Zip      Code) |

----

----

----

----

----

|   | (b) | Exhibits: |
|--------|-----|-----------|

|   | 31.1 | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and relevant      rules and regulations of theCommission. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.1 | Report      issued by KPMG LLP concerning CBSD's compliance as Servicer with Section      3.04(b) of the Pooling Agreement. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------|

|   | 99.2 | Report      issued by KPMG LLP concerning CBSD's compliance as Servicer with the      servicing requirements of the PoolingAgreement. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.3 | Annual      Compliance Certificate of the Servicer delivered pursuant to Section 3.05      of the Pooling Agreement. |
|--------|------|----------------------------------------------------------------------------------------------------------------------|

|   | 99.4 | The      Monthly Certificates containing information relating to the Receivables      and the Accounts for the Due Periods ending in January 2007 through      December 2007 are incorporated by reference from the registrant's Current      Reports on Form 8-K filed with the Commission on February 15, 2007, March      15, 2007, April 16, 2007, May 15, 2007, June 15, 2007, July 13, 2007,      August 15, 2007, September 17, 2007, October 15, 2007, November 15, 2007,      December 14, 2007, and January 15, 2008,  respectively. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 99.5 | The      registrant's Current Report on Form 8-K filed with the Commission on      February 11, 2008 containing financial information with regard to the      Trust, the Receivables and the Accounts as of, and for the year ended in,      December 2007 is incorporated byreference. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

| 31.1 | Certification      pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and relevant      rules and regulations of theCommission. |
|------|----------------------------------------------------------------------------------------------------------------------------------------|

| 99.1 | Report      issued by KPMG LLP concerning CBSD's compliance as Servicer with Section      3.04(b) of the Pooling Agreement. |
|------|-----------------------------------------------------------------------------------------------------------------------------|

| 99.2 | Report      issued by KPMG LLP concerning CBSD's compliance as Servicer with the      servicing requirements of the PoolingAgreement. |
|------|---------------------------------------------------------------------------------------------------------------------------------------|

| 99.3 | Annual      Compliance Certificate of the Servicer delivered pursuant to Section 3.05      of the Pooling Agreement. |
|------|----------------------------------------------------------------------------------------------------------------------|

| 99.4 | The      Monthly Certificates containing information relating to the Receivables      and the Accounts for the Due Periods ending in January 2007 through      December 2007 are incorporated by reference from the registrant's Current      Reports on Form 8-K filed with the Commission on February 15, 2007, March      15, 2007, April 16, 2007, May 15, 2007, June 15, 2007, July 13, 2007,      August 15, 2007, September 17, 2007, October 15, 2007, November 15, 2007,      December 14, 2007, and January 15, 2008,  respectively. |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 99.5 | The      registrant's Current Report on Form 8-K filed with the Commission on      February 11, 2008 containing financial information with regard to the      Trust, the Receivables and the Accounts as of, and for the year ended in,      December 2007 is incorporated byreference. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|