EXHIBIT 34.2
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             Report of Independent Registered Public Accounting Firm
          The Bank of New York and The Bank of New York Trust Company,
                       as Indenture Trustee and Custodian


             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
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KPMG LLP

Chicago, IL
March 5, 2008