EXHIBIT
34.1.4




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




Report
      of Independent Registered Public Accounting
Firm




The
      Board of Directors


Citibank,
      N.A.:





We have
examined the compliance of the Agency and Trust division of Citibank, N.A. (or
“Company”) 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 issued on or after
January 1, 2006 for which the Company provides the following servicing
functions:  paying agent, securities administration and trustee; or
securities administration and paying agent; or paying agent and trustee; or
paying agent (the “Platform”), except for servicing criteria 1122(d)(1)(i),
1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(4)(i), 1122(d)(4)(ii)
and 1122(d)(4)(iv)-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.  Management is
responsible for the Company’s compliance with those servicing criteria. Our
responsibility is to express an opinion on 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.





Our
examination disclosed the following material noncompliance with servicing
criteria 1122(d)(2)(i) and 1122(d)(3)(ii) applicable to the Company as of and
for the twelve months ended December 31, 2007.  Related to servicing
criterion 1122(d)(2)(i),in some instances, with
respect to certain transactions for which the transaction documents require that
funds be deposited into the custodial bank accounts on the day funds are
received by the Company, funds were not deposited to the custodial bank accounts
in accordance with the terms of the transaction documents.  Related to
servicing criterion 1122(d)(3)(ii),in some instances,
amounts due to investors were not allocated and remitted in accordance with
timeframes as specified in the transaction agreements.





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




In our
opinion, except for the material noncompliance described above, the Company
complied, in all material respects, with the aforementioned servicing criteria
as of and for the twelve months ended December 31, 2007.














Chicago,
Illinois


February
29, 2008













MANAGEMENT’S
ASSERTION OF COMPLIANCE







Management
of the Agency and Trust division of Citibank, N.A. (or “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.





Management
has determined that the servicing criteria set forth in Item 1122 (d) of
Regulation AB are applicable in regard 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 issued
on or after January 1, 2006, for which the Company provides the following
servicing functions (the “Platform”):





·           paying
agent, securities administration and trustee; or


·           securities
administration and paying agent; or


·           paying
agent and trustee; or


·           paying
agent







Applicable Servicing
Criteria:  All servicing criteria set forth in Item 1122(d), to
the extent required by Item 1122(d) servicing criteria in regards to the
activities performed by the Company with respect to the Platform as to any
transaction, except for the following servicing criteria: 1122(d)(1)(i),
1122(d)(1)(iii),1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(4)(i), 1122(d)(4)(ii)
and 1122(d)(4)(iv)-1122(d)(4)(xiv), which management has determined are not
applicable to the activities the Company performs with respect to the Platform
(the “Applicable Servicing Criteria”).







Period:  Twelve
months ended December 31, 2007 (the “Period”).







With
respect to the Platform as of and for the Period, the Company’s management
provides the following assertion of compliance with respect to the Applicable
Servicing Criteria:





·
            The
      Company’s management is responsible for assessing the Company’s compliance
      with the Applicable Servicing
Criteria.


·
            The
      Company’s management has assessed compliance with the Applicable Servicing
      Criteria.  In making this assessment, management used the
      criteria set forth by the Securities and Exchange Commission in paragraph
      (d) of Item 1122 of Regulation AB.


·
            Based
      on such assessment, other than as set forth on Appendix A hereto, 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 compliance with the Applicable Servicing Criteria as of
and for the Period.





CITIBANK,
N.A.





By:/s/ Karen Montbach


Karen Montbach


Its:                
Managing Director








Dated:
February 29, 2008













Appendix
A









Material Instances of
Noncompliance







1.
            1122(d)(2)(i) Payments on pool
      assets are deposited into the appropriate custodial bank accounts and
      related bank clearing accounts no more than two business days following
      receipt, or such other number of days specified in the transaction
      agreements.With respect to certain transactions for
      which the transaction documents require that funds be deposited into the
      custodial bank accounts on the day funds are received by the Company,
      funds were not deposited to the custodial bank accounts in accordance with
      the terms of the transaction documents.  In a sample of selected
      payments on pool assets received by the Company, this finding was
      identified once.  In that instance, the funds received were
      deposited into the specified custodial account on the day after the day
      they were received.  As the one-day delay only impacted
      investment income to which the Company was entitled as compensation for
      its services as securities administrator, management believes that the
      delay did not affect the amount of any payments to any security holder or
      to any transaction party other than the
Company.





2.
            1122(d)(3)(ii) Amounts due to
      investors are allocated and remitted in accordance with timeframes,
      distribution priority and other terms set forth in the transaction
      agreements.  With respect to certain remittances during
      the reporting period, amounts due to investors were allocated and remitted
      in accordance with distribution priority and other terms set forth in the
      transaction agreements, but were not paid timely to
    investors.