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EXHIBIT 34.2
KPMG LLP
1601 Market Street
Philadelphia, PA 19103-2499
1601 Market Street
Philadelphia, PA 19103-2499
Report of Independent Registered Public Accounting Firm
The Board of Members
Regulus Group LLC:
Regulus Group LLC:
We have examined managements assessment for those customers that management has informed us have
requested confirmation of compliance, included in the accompanying 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 Commissions 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, 2009.
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 of and for the year ended December 31,
2009. Management is responsible for the Companys compliance with those servicing criteria. Our
responsibility is to express an opinion on managements assessment about the Companys 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 Companys 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 Companys compliance with the servicing criteria.
In our opinion, managements assessment that the Company complied with the aforementioned servicing
criteria as of and for the year ended December 31, 2009 is fairly stated, in all material respects.
/s/ KPMG LLP | ||||
February 8, 2010 | ||||
KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.
member firm of KPMG International, a Swiss cooperative.