Common use of Attestation Reports Clause in Contracts

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 2008, the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By On or before March 10 (with a 5 calendar day cure period) 15th of each calendar year (subject in which the Depositor is required to file reports with respect to the later date referred to Trust Fund in Section 3.16(b)(ii))accordance with the Exchange Act and the rules and regulations of the Commission, commencing in beginning with March 15, 2008, the Master Servicer, the Securities Administrator, Paying Agent (if other than the CustodianTrustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Paying Agent or Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, as applicable, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 20082009, the Master Servicer, the Securities AdministratorCredit Risk Manager, the CustodianPaying Agent (if other than the Trustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as CustodianCredit Risk Manager, the Securities Administrator, or such other Servicing Function ParticipantsPaying Agent and the Trustee, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language. In the event that the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 2008, the Master Servicer, the Securities AdministratorCredit Risk Manager, the CustodianPaying Agent (if other than the Trustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as CustodianCredit Risk Manager, the Securities Administrator, or such other Servicing Function ParticipantsPaying Agent and the Trustee, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language. In the event that the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 2008, the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Indenture Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 20082007, the Master Servicer, the Securities Administrator, Paying Agent (if other than the CustodianTrustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Paying Agent and the Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 2008[ ], the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 20082007, the Master Servicer, the Securities AdministratorCredit Risk Manager, the CustodianPaying Agent and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as CustodianCredit Risk Manager, the Securities Administrator, or such other Servicing Function ParticipantsPaying Agent and the Trustee, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.. 163

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 20082007, the Master Servicer, the Securities Administrator, the Trustee, in its capacity as a Custodian and GMAC Bank (as a Custodian), each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as a Custodian, GMAC Bank (as a Custodian), the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 2008, the Master Servicer, the Securities Administrator, Paying Agent (if other than the CustodianTrustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Paying Agent and the Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.. 148

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 20082009, the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 2008, the Master Servicer, the Securities AdministratorAdministrator and the Trustee, the in its capacity as a Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, Servicer and the Trustee, in its capacity as a Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters report on assessment of compliance with the Relevant Servicing Criteria from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 2008, the Master Servicer, the Credit Risk Manager, the Paying Agent (if other than the Trustee), the Trustee (if it has been a Servicing Function Participant at any time during the fiscal year covered by the Form 10-K) and the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the TrusteeCredit Risk Manager, in its capacity as Custodianthe Paying Agent, the Trustee and the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorSecurities Administrator, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 2008[ ], the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Indenture Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) 15 of each year (subject to the later date referred to in Section 3.16(b)(ii))year, commencing in March 2008, the Master Servicer, the Paying Agent (if other than the Securities Administrator, ) and the CustodianSecurities Administrator, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Trustee, in its capacity as Custodian, Paying Agent and the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorSecurities Administrator, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Securities Administrator and the Paying Agent are the same party, the attestation report caused to be furnished by the Securities Administrator shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.. 155

Attestation Reports. (i) By March 10 (with a 5 calendar day cure period) of each year (subject to the later date referred to in Section 3.16(b)(ii)), commencing in March 2008, the Master Servicer, the Securities Administrator, the Custodian, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06), each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Indenture Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator and the Depositor, to the effect that (i) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s 's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s 's assessment of compliance with the Relevant Servicing Criteria. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.

Attestation Reports. (i) By On or before March 10 (with a 5 calendar day cure period) 15th of each calendar year (subject in which the Depositor is required to file reports with respect to the later date referred to Trust Fund in Section 3.16(b)(ii))accordance with the Exchange Act and the rules and regulations of the Commission, commencing in beginning with March 200815, 2009, the Master Servicer, the Securities Administrator, Paying Agent (if other than the CustodianTrustee) and the Trustee, each at its own expense, shall cause, and each such party shall cause any Servicing Function Participant engaged by it to cause (unless such party has elected to take responsibility for assessing compliance with the Relevant Servicing Criteria and providing the related attestation with respect to such Relevant Servicing Criteria for any such Subcontractor engaged by it in accordance with Regulation AB Telephone Interpretation 17.06)cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Paying Agent or Trustee, in its capacity as Custodian, the Securities Administrator, or such other Servicing Function Participants, as the case may be) and that is a member of the American Institute of Certified Public Accountants to furnish a report to the Securities Administrator Sponsor, the Depositor, the Master Servicer and the DepositorTrustee, as applicable, to the effect that (iA) it has obtained a representation regarding certain matters from the management of such party, which includes an assertion that such party has complied with the Relevant Servicing Criteria, and (iiB) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the PCAOB, it is expressing an opinion as to whether such party’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding such party’s assessment of compliance with the Relevant Servicing Criteria. If the Trustee and the Paying Agent are the same party, the attestation report caused to be furnished by the Trustee shall also address the Relevant Servicing Criteria of the Paying Agent. In the event that an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such report must be available for general use and not contain restricted use language.