**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