[Letterhead of KPMG LLP]

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

            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.




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


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[Letterhead of KPMG LLP]


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


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