**EXHIBIT
      34.4**




**Report
      of Independent Registered Public Accounting Firm**




The
      Board
      of Directors




Wilmington
      Trust Company:




We
      have
      examined Wilmington Trust Company’s (the Company) compliance with the servicing
      criteria set forth in Item 1122(d)(1)(ii) of the Securities and Exchange
      Commission’s Regulation AB for asset-backed
      transactions involving floorplan receivables, accounts receivable and asset
      based lending receivables initiated
      or amended for purposes of Regulation AB on or after January 1, 2006, for which
      the Company provides trustee services (the Platform) as of and for the year
      ended December 31, 2007. Management has determined that all other criteria
      set
      forth in Item 1122(d) are not applicable to the activities it performs with
      respect to the Platform. A single master trust, the GE Dealer Floorplan Master
      Note Trust, has been defined by the Company as constituting the platform. 
Management is responsible for the Company’s compliance with the servicing
      criteria. Our responsibility is to express an opinion on the Company’s
      compliance based on our examination. As indicated in management’s assessment the
      Company ceased serving as Indenture Trustee effective May 31, 2007, with respect
      to the single master trust included within the Platform.





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 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)(1)(ii), as applicable to the Company during the year ended
      December 31, 2007. The Company did not monitor on a regular basis a third
      party’s performance of and compliance with servicing activities related to the
      Platform.




In
      our
      opinion, because of the effect of the material noncompliance described above,
      the Company did not comply with the aforementioned servicing criterion as of
      and
      for the year ended December 31, 2007.




/
      s /
      KPMG LLP




Philadelphia,
      PA


March
      27,
      2008