Exhibit
34.2








[LOGO]
KPMG





KPMG
LLP


303 East
Wacker Drive


Chicago,
IL 60601-5212







Report
      of Independent Registered Public Accounting
Firm







The
      Board of Directors


The
      Trust & Securities Services department of Deutsche Bank National Trust
      Company and
              Deutsche Bank Trust Company
Americas:





We have
examined the accompanying management’s assertion that the Trust & Securities
Services department of Deutsche Bank National Trust Company and Deutsche Bank
Trust Company Americas (collectively 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 required
under the Securities Exchange Act of 1934, as amended) residential
mortgage-backed securities, commercial mortgage-backed securities and other
asset-backed securities issued on or after January 1, 2006, for which the
Company provides trustee, securities administration, paying agent or custodian
services, excluding any publicly issued transactions, sponsored or issued by any
government sponsored entity (the
Platform), except for servicing criteria 1122(d)(2)(iii), 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 in accordance with the
transactions agreements. With respect to applicable servicing criterion
1122(d)(1)(iii), management’s assertion indicates that there were no activities
performed during the twelve months ended December 31, 2007 with respect to the
Platform, because there were no occurrence of events that would require the
Company to perform such activities.  Management is responsible for the
Company’s compliance with those servicing criteria. Our responsibility is to
express an opinion on management’s assertion 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, 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 assertion for servicing criteria 1122
(d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), 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 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)(2)(i),
1122 (d)(4)(i) and 1122(d)(4)(ii) 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











2








MANAGEMENT’S
ASSERTION OF COMPLIANCE








Management
of the Trust & Securities Services department of Deutsche Bank National
Trust Company and Deutsche Bank Trust Company Americas (collectively 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.  Management has determined that the servicing
criteria are applicable in regard to the servicing platform for the period as
follows:





Platform:  Publicly-issued
(i.e., transaction-level
reporting required under the Securities Exchange Act of 1934, as amended)
residential mortgage-backed securities, commercial mortgage-backed securities
and other asset-backed securities issued on or after January 1,
2006  for which the Company provides trustee, securities
administration, paying agent or custodianservices, excluding any
publicly issued transactions sponsored or issued by any government sponsored
entity (the “Platform”).





Applicable Servicing
Criteria:  All servicing criteria set forth in Item 1122(d),
except for the following criteria: 1122(d)(2)(iii), 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 management has determined are not applicable to the
activities the Company performs with respect to the Platform (the “Applicable
Servicing Criteria”).  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 in accordance with the transactions
agreements.  With respect to applicable servicing criterion
1122(d)(1)(iii), there were no activities performed during the twelve months
ended December 31, 2007 with respect to the Platform, because there were no
occurrences of events that would require the Company to perform such
activities.





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





Management's interpretation
of Applicable Servicing Criteria:  The Company’s management has
determined that servicing criteria 1122(d)(1)(iii) is applicable only with
respect to its continuing obligation to act as, or locate a, successor servicer
under the circumstances referred to in certain governing
documents.  It is management's interpretation that Deutsche Bank Trust
Company Americas has no other active back-up servicing responsibilities in
regards to 1122(d)(1)(iii) as of and for the Period.





Third parties classified as
vendors:  With respect to servicing criteria 1122(d)(2)(i),
1122(d)(4)(i), and 1122(d)(4)(ii), management has engaged various vendors to
perform the activities required by these servicing criteria.  The
Company’s management has determined that these vendors are not considered a
“servicer” as defined in Item 1101(j) of Regulation AB, and the Company’s
management 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, management has asserted that it 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’s management 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’s management provides the
following assertion of compliance with respect to the Applicable Servicing
Criteria:





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





2.  The
Company’s management has assessed compliance with the Applicable Servicing
Criteria, including servicing criteria for which compliance is determined based
on Interpretation 17.06 as described above.   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 management’s assertion of compliance with the Applicable
Servicing Criteria as of and for the Period.











DEUTSCHE
BANK NATIONAL TRUST COMPANY





By:
/s/ Gary R. Vaughan


--------------------------------


Name:
Gary R. Vaughan


Its:
Managing Director





By:
/s/ David Co


--------------------------------


Name:
David Co


Its:
Director





By:
/s/ Jose Sicilia


--------------------------------


Name:
Jose Sicilia


Its:
Managing Director





By:
/s/ Kevin Fischer


--------------------------------


Name:
Kevin Fischer


Its:
Director





By:
/s/ Robert Frier


--------------------------------


Name:
Robert Frier


Its:
Director








DEUTSCHE
BANK TRUST COMPANY AMERICAS





By:
/s/ Kevin C. Weeks


--------------------------------


Name:
Kevin C. Weeks


Its:
Managing Director





By:
/s/ Jenna Kaufman


--------------------------------


Name:
Jenna Kaufman


Its:
Director





Dated:  February
29, 2008