Exhibit 34.1

[logo]                         KPMG LLP
                               303 East Wacker Drive
                               Chicago, IL 60601-5212

             Report of Independent Registered Public Accounting Firm

The Board of Directors
The Corporate Trust Services division of Wells Fargo Bank, National Association:

We have examined the accompanying management's assertion, that The Corporate
Trust Services division of Wells Fargo Bank, National Association (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for publicly-issued (i.e.,
transaction-level reporting initially required under the Securities Exchange Act
of 1934, as amended) residential mortgage-backed securities, commercial
mortgage-backed securities and other asset-backed securities, for which the
Company provides master servicing, trustee, securities administration or paying
agent services, excluding transactions issued by any agency or instrumentality
of the U.S. government or any government sponsored entity and further excluding
the transactions issued prior to 2006 for which Wells Fargo outsources all
material servicing activities (as defined by Regulation AB) (the Platform),
except for servicing criteria 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii)
and 1122(d)(4)(xiii), 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. 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.

As described in the accompanying management's Assessment of Compliance With
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company
has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not
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


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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.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(4)(i)
for which compliance is determined based on Interpretation 17.06 as described
above, as of and for the twelve months ended December 31, 2007 is fairly stated,
in all material respects.

                                                             /s/ KPMG LLP

Chicago, Illinois
February 29, 2008
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[logo]                                                  Corporate Trust Services
                                                        MAC N2702-011
                                                        9062 Old Annapolis Road
                                                        Columbia, MD 21045
                                                        410 884-2000
                                                        410 715-2380 Fax

                                                        Wells Fargo Bank, N.A.

        ASSESSMENT OF COMPLIANCE WITH THE APPLICABLE SERVICING CRITERIA

Corporate Trust Services division of Wells Fargo Bank, National Association (the
"Company") is responsible for assessing compliance with the servicing criteria
set forth in Item 1122(d) of Regulation AB promulgated by the Securities and
Exchange Commission. The Company has determined that the servicing criteria are
applicable in regards to the servicing platform for the period as follows:

Platform: Publicly-issued (i.e., transaction-level reporting initially required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities, for which the Company provides master servicing,
trustee, securities administration or paying agent services, excluding any
publicly issued transactions issued by any agency or instrumentality of the
U.S. government or any government sponsored entity, and further excluding the
transactions issued prior to 2006 for which Wells Fargo outsources all material
servicing activities (as defined by Regulation AB) (the "Platform").

Applicable Servicing Criteria: All servicing criteria set forth in Item 1122(d),
to the extent required in the related transaction agreements, or required by the
Item 1122(d) servicing criteria in regards to the activities performed by the
Company, except for the following criteria: 1122(d)(4)(ii), 1122(d)(4)(iv),
1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
1122(d)(4)(xii) and 1122(d)(4)(xiii), which Management has determined are not
applicable to the activities the Company performs with respect to the Platform
("the Applicable Servicing Criteria").

Period: As of and for the twelve months ended December 31, 2007 (the "Period").

Third parties classified as vendors: With respect to servicing criteria
1122(d)(4)(i), the Company has engaged various vendors to handle certain Uniform
Commercial Code filing functions required by the servicing criteria ("vendors").
The Company has determined that none of the vendors is a "servicer" as defined
in Item 1101(j) of Regulation AB, and the Company elects to take responsibility
for assessing compliance with the portion of 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"). The Company has policies and procedures in place to
provide reasonable assurance that the vendor's 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.

With respect to the Platform and the Period, the Company provides the following
assessment of compliance with respect to the Applicable Servicing Criteria:

1. The Company is responsible for assessing its compliance with the Applicable
Servicing Criteria.

2. The Company has assessed compliance with the Applicable Servicing Criteria,
including servicing criteria for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the Period. In performing
this assessment, management used the criteria set forth by the Securities and
Exchange Commission in paragraph (d) of Item 1122 of Regulation AB.

3. Based on such assessment as of and for the Period, the Company has complied,
in all material respects with the applicable servicing criteria.

KPMG LLP, a registered public accounting firm, has issued an attestation report
with respect to the Company's assessment of compliance as of and for the Period.

                                          WELLS FARGO BANK, NATIONAL ASSOClATION

                                          By:     /s/ Brian Bartlett
                                                  ------------------------------
                                                  Brian Bartlett

                                          Its:    Executive Vice President

                                          Dated:  February 29, 2008