EXHIBIT
34.3




Report
of Independent Registered Public Accounting Firm




The Board
of Directors




The Trust
& Securities Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americas:




We have examined the
compliance of theTrust & Securities Services department of Deutsche
Bank National Trust Company and Deutsche Bank Trust Company Americas
(collectively the “Company”)with the servicing
criteria set forth inItem 1122(d) of the Securities and Exchange
Commission’s Regulation AB for publicly-issued (i.e., transaction-level
reporting required under the Securities Exchange Act of 1934, as amended)
residential mortgage-backed securities, commercial mortgage-backed securities
and other asset-backed securities issued on or after January 1, 2006, for which
the Company provides trustee, securities administration, paying agent or
custodian services, as defined in the transaction agreements, excluding
publicly-issued transactions sponsored or issued by any government sponsored
entity (the Platform), except for servicing criteria 1122(d)(2)(iii) and
1122(d)(4)(iv) – 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 year ended December 31, 2008.  The Company has determined the
following servicing criteria to be applicable only to the activities the Company
performs with respect to the Platform as described below:




·
            Servicing
      criterion 1122(d)(1)(iii) is applicable only with respect to the Company’s
      continuing obligation to act as, or locate a, successor servicer under the
      circumstances referred to in certain transaction agreements.  It
      is management's interpretation that the Company has no other active
      back-up servicing responsibilities in regards to 1122(d)(1)(iii) as of and
      for the year ended December 31, 2008. Furthermore, Management’s Assertion
      of Compliance indicates that there were no activities performed related to
      this criterion during the year 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.




·
            Servicing
      criterion 1122(d)(4)(iii) is applicable to the activities the Company
      performs with respect to the Platform only as it relates to the Company’s
      obligation to report additions, removals or substitutions on reports to
      investors in accordance with the transactions
  agreements.




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 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.









As
described in the accompanying Management’s Assertion of Compliance for servicing
criteria 1122(d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii), the Company has
engaged various vendors to perform the activities required by these servicing
criteria. The Company has determined that none of these vendors is considered a
“servicer” as defined in Item 1101(j) of Regulation AB, and the Company has
elected to take responsibility for assessing compliance with the servicing
criteria applicable to each vendor as permitted by Interpretation 17.06 of the
SEC Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations (“Interpretation 17.06”).  As permitted by
Interpretation 17.06, the Company has asserted that it has policies and
procedures in place designed to provide reasonable assurance that the vendors’
activities comply in all material respects with the servicing criteria
applicable to each vendor.  The Company is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06 for
the vendors and related criteria as described in its assertion, and we performed
no procedures with respect to the Company’s eligibility to apply Interpretation
17.06.




Our
examination disclosed the following material noncompliance with servicing
criterion 1122(d)(1)(i), as applicable to the Company during the year ended
December 31, 2008.  Policies and procedures were not instituted to
monitor certain events of default in that notification of the event of default
was not provided to the certificate holders within the timeframe required by the
transaction agreements.




In our opinion, except for the material
noncompliance described above, the Company complied, in all material respects,
with the aforementioned servicing criteria, including servicing criteria
1122(d)(2)(i), 1122(d)(4)(i) and 1122(d)(4)(ii) for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
year ended December 31, 2008.




(Signed)
KPMG LLP





Chicago,
Illinois


February
27, 2009