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Report of Independent Registered Public Accounting Firm
The Board of Members
Regulus Group LLC:
We have examined management's assessment for those customers that management has informed us have
requested confirmation of compliance, included in the accompan ying Report on Assessment of
Compliance with Regulation AB Servicing Criteria, that Regulus Group LLC complied with the servicing
criteria set forth in Item 1122(d)(2)(i) and 1122(d)(4)(iv) of the Securities and Exchange Commission's
Regulation AB for remittance processing services to those issuers of asset backed securities and servicers of
loan and/or receivables portfolios that include pool assets for asset backed securities transactions (the
Platform) as
of and for the year ended
December 31, 2007. Regulus Group LLC has determined that the
remainder of the servicing criteria are not applicable to the activities it performs with respect to the
Platform as
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 year ended
December 31, 2007 is fairly stated, in all material respects.