Exhibit 34.1

[LOGO OMITTED]                  KPMG LLP
KPMG                            1660 International Drive
                                McLean, VA 22102


             Report of Independent Registered Public Accounting Firm



The Board of Directors
The Bank of New York
BNYM (Delaware)
The Bank of New York Trust Company, N.A.:

We have  examined  the  compliance  of The  Bank of New  York,  BNYM  (Delaware)
formerly known as The Bank of New York (Delaware) and The Bank of New York Trust
Company,  N.A.,  (collectively,  the "Company") 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)  asset-backed
securities issued on or after January 1, 2006 and like-kind  transactions issued
prior to January 1, 2006 that are subject to Regulation AB for which the Company
provides trustee, securities administration or paying agent services, other than
residential  mortgage-backed securities and other mortgage-related  asset-backed
securities  (the  Platform),   except  for  servicing  criteria  1122(d)(1)(ii),
1122(d)(1)(iii),      1122(d)(1)(iv),     1122(d)(4)(vi),      1122(d)(4)(viii),
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.  With respect to applicable  servicing  criteria
1122(d)(2)(iii),  1122(d)(2)(vi) and  1122(d)(4)(vii) the Company's Assertion of
Compliance  With  Applicable  Servicing  Criteria  indicates  that there were no
activities  performed as of and for 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.  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.


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Our examination  disclosed the following  material  noncompliance with servicing
criterion  1122(d)(2)(i)  applicable  to the  Company  as of and for the  twelve
months  ended  December  31,  2007.  Certain  payments  on pool  assets were not
deposited to the appropriate  custodial bank accounts as required by the related
transaction agreements.

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.


(Signed) KPMG LLP


Chicago, Illinois
February 29, 2008