kpmg logoKPMG
      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)(l)(ii), 1122(d)(l)(iii),
1122(d)(l)(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
ll22(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.








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
















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.
 
 
 
 
 
 
 
 Chicago,
IL
 March 5,
2008