**Exhibit
        34.2**
  **Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 The
        Bank
        of New York
 The
        Bank
        of New York Trust Company, N.A.:
  We
        have
        examined management’s assessment, included in the accompanying Assertion of
        Compliance with Applicable Servicing Criteria, that The Bank of New York
        and The
        Bank of New York Trust Company, N.A., (collectively the “Company”) complied 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) residential mortgage-backed securities and other mortgage-related
        asset-backed securities issued on or after January 1, 2006 (and like-kind
        transactions issued prior to January 1, 2006) for which the Company provides
        trustee, securities administration, paying agent, or custodial services (the
        Platform), except for servicing criteria 1122(d)(1)(ii), 1122(d)(1)(iii),
        1122(d)(1)(iv), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
        1122(d)(4)(viii), 1122(d)(4)(ix), 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. 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 and to obtain
        servicer certifications related to any additions, removals or substitutions
        in
        accordance with the transaction agreements. Management is responsible for
        the
        Company’s compliance with those servicing criteria. Our responsibility is to
        express an opinion on management’s assessment about 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.
 
 In
        our
        opinion, management’s assessment that the Company complied with the
        aforementioned servicing criteria as of and for the twelve months ended December
        31, 2007 is fairly stated, in all material respects.
 
 
 /s/
        KPMG
        LLP
  Chicago,
        IL
 March
        5,
        2008