EX-34.2
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KPMG LLP
303 East Wacker Drive
Chicago, IL 60601-5212



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.


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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



KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.