Common use of Trustee’s Report on Assessment of Compliance and Attestation Clause in Contracts

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year (and relating to the preceding fiscal year ending on November 30), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal year, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Seller), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the Sxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to the contrary in this Section 14.04, for the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) of this Section 14.04 may exclude reference to the period of December 1, 2005 through and including December 31, 2005.

Trustee’s Report on Assessment of Compliance and Attestation. (a) On or before the date that is fifteen days prior to the Trust’s Annual Report Date, or such other date that is mutually agreed upon in writing by the parties hereto, March 1 of each calendar year (and relating to the preceding fiscal year ending on November 30)year, commencing in 2007, the Trustee shall: (ai) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report regarding the Trustee’s assessment of compliance with the certain applicable Servicing Criteria during the immediately preceding fiscal calendar year, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria J, as mutually agreed upon may be amended from time to time by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trusteeparties hereto; (bii) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services reasonably acceptable to the Master Servicer, any Servicer or any Seller), Transferor that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such . Such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (ciii) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or Transferor and any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the Sxxxxxxx-Xxxxx Act of 2002) Certification on behalf of the Trust, Issuing Entity or the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate Transferor with respect to a publicly offered Securitization Transaction, Transaction a certification substantially in the form (with appropriate insertions) attached hereto as Exhibit M hereto. I, or such other form as may mutually be agreed upon. (b) The Trustee acknowledges that the parties identified in clause (ciii) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to the contrary in this Section 14.04, for the fiscal year ending November . (c) Within thirty (30, 2006) days of receipt, the documents Transferor shall provide a copy of all reports prepared and delivered pursuant to paragraphs (a) through (c) of this Section 14.04 may exclude reference to the period of December 1, 2005 through and including December 31, 2005each Rating Agency.

Trustee’s Report on Assessment of Compliance and Attestation. (a) On or before the date that is fifteen days prior to the Trust’s Annual Report Date, or such other date that is mutually agreed upon in writing by the parties hereto, March 1 of each calendar year (and relating to the preceding fiscal year ending on November 30)year, commencing in 2007, the Trustee shall: (ai) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal calendar year, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria I, as mutually agreed upon may be amended from time to time by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trusteeparties hereto; (bii) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services reasonably acceptable to the Master Servicer, any Servicer or any Seller), Transferor that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such . Such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (ciii) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or Transferor and any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, Issuing Entity or the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate Transferor with respect to a publicly offered Securitization Transaction, Transaction a certification substantially in the form (with appropriate insertions) attached hereto as Exhibit M hereto. H, or such other form as may mutually be agreed upon. (b) The Trustee acknowledges that the parties identified in clause (ciii) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to the contrary in this Section 14.04, for the fiscal year ending November . (c) Within thirty (30, 2006) days of receipt, the documents Transferor shall provide a copy of all reports prepared and delivered pursuant to paragraphs (a) through (c) of this Section 14.04 may exclude reference 14.4 to the period of December 1, 2005 through and including December 31, 2005each Rating Agency.

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date or the Trust’s Transition Report Date, as applicable, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year hereto (and relating to the preceding fiscal year ending on November 30or transition period, as applicable), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal yearyear or transition period, as applicable, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Seller), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to If the contrary in this Section 14.04Master Servicer so determines, for any of the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) requirements of this Section 14.04 for any fiscal year and the immediately preceding or following transition period (if such transition period is of one month or less) may exclude reference be addressed through a single report, attestation or certification covering such fiscal year and transition period. (8) Section 14.05 is hereby amended and restated in its entirety to the period of December 1, 2005 through and including December 31, 2005.read as follows:

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date or the Trust’s Transition Report Date, as applicable, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year hereto (and relating to the preceding fiscal year ending on November 30or transition period, as applicable), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal yearyear or transition period, as applicable, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Seller), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to If the contrary in this Section 14.04Master Servicer so determines, for any of the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) requirements of this Section 14.04 for any fiscal year and the immediately preceding or following transition period (if such transition period is of one month or less) may exclude reference to the period of December 1be addressed through a single report, 2005 through attestation or certification covering such fiscal year and including December 31, 2005transition period.

Trustee’s Report on Assessment of Compliance and Attestation. (a) On or before the date that is fifteen days prior to the Trust’s Annual Report Date, or such other date that is mutually agreed upon in writing by the parties hereto, March 1 of each calendar year (and relating to the preceding fiscal year ending on November 30)year, commencing in 2007, the Trustee shall: (ai) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal calendar year, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria I, as mutually agreed upon may be amended from time to time by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trusteeparties hereto; (bii) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate Transferor a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services reasonably acceptable to the Master Servicer, any Servicer or any Seller), Transferor that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such . Such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (ciii) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or Transferor and any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the Sxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, Issuing Entity or the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate Transferor with respect to a publicly offered Securitization Transaction, Transaction a certification substantially in the form (with appropriate insertions) attached hereto as Exhibit M hereto. H, or such other form as may mutually be agreed upon. (b) The Trustee acknowledges that the parties identified in clause (ca)(iii) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to the contrary in this Section 14.04, for the fiscal year ending November . (c) Within thirty (30, 2006) days of receipt, the documents Transferor shall provide a copy of all reports prepared and delivered pursuant to paragraphs (a) through (c) of this Section 14.04 may exclude reference 14.4 to the period of December 1, 2005 through and including December 31, 2005each Rating Agency.

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date or the Trust’s Transition Report Date, as applicable, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year hereto (and relating to the preceding fiscal year ending on November 30or transition period, as applicable), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal yearyear or transition period, as applicable, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and SellersTransferor, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-2- 01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Sellerthe Transferor), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to If the contrary in this Section 14.04Master Servicer so determines, for any of the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) requirements of this Section 14.04 for any fiscal year and the immediately preceding or following transition period (if such transition period is of one month or less) may exclude reference to the period of December 1be addressed through a single report, 2005 through attestation or certification covering such fiscal year and including December 31, 2005transition period.

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date or the Trust’s Transition Report Date, as applicable, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year hereto (and relating to the preceding fiscal year ending on November 30or transition period, as applicable), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal yearyear or transition period, as applicable, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of the Holder of the Seller Certificate a report of a “Big Four” accounting firm, or upon the consent of the 97 CH\1159205.11 Master Servicer and Sellers, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-2- 01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Seller), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of the Holder of the Seller Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of the Holder of the Seller Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to If the contrary in this Section 14.04Master Servicer so determines, for any of the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) requirements of this Section 14.04 for any fiscal year and the immediately preceding or following transition period (if such transition period is of one month or less) may exclude reference to the period of December 1be addressed through a single report, 2005 through attestation or certification covering such fiscal year and including December 31, 2005transition period.

Trustee’s Report on Assessment of Compliance and Attestation. On or before the date that is fifteen days prior to the Trust’s Annual Report Date or the Trust’s Transition Report Date, as applicable, or such other date that is mutually agreed upon in writing by the parties hereto, of each calendar year hereto (and relating to the preceding fiscal year ending on November 30or transition period, as applicable), the Trustee shall: (a) deliver to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate a report regarding the Trustee’s assessment of compliance with the Servicing Criteria during the immediately preceding fiscal yearyear or transition period, as applicable, as required under Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122 of Regulation AB. Such report shall be addressed to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate and signed by an authorized officer of the Trustee, and shall address each of the Servicing Criteria applicable to it as specified in Exhibit L or such criteria as mutually agreed upon by the Master Servicer, Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate and the Trustee; (b) deliver to the Master Servicer and Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate a report of a “Big Four” accounting firm, or upon the consent of the Master Servicer and SellersTransferor, which consent shall not be unreasonably withheld, such other nationally recognized registered public accounting firm that satisfies the requirements of Rule 2-01 of Regulation S-X under the Securities Act and the Exchange Act (who may also render services to the Master Servicer, any Servicer or any Sellerthe Transferor), that pursuant to Rules 13a-18 and 15d-18 of the Exchange Act and Item 1122(b) of Regulation AB attests to, and reports on, the assessment of compliance made by the Trustee and delivered pursuant to the preceding paragraph; such attestation shall be in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act; and (c) deliver to the Master Servicer, Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate or any other Person that will be responsible for signing the certification (a “Sarbanes Certification”) required by Rules 13a-14(d) and 15d-14(d) under the Exchange Act (pursuant to Section 302 of the SxxxxxxxXxxxxxxx-Xxxxx Act of 2002) on behalf of the Trust, the Master Servicer or Discover Bank on behalf of Funding as the Holder of the Seller Transferor Certificate with respect to a publicly offered Securitization Transaction, a certification substantially in the form (with appropriate insertions) attached as Exhibit M hereto. The Trustee acknowledges that the parties identified in clause (c) above may rely on the certification provided by the Trustee pursuant to such clause in signing a Sarbanes Certification and filing such with the Commission. Notwithstanding anything to If the contrary in this Section 14.04Master Servicer so determines, for any of the fiscal year ending November 30, 2006, the documents delivered pursuant to paragraphs (a) through (c) requirements of this Section 14.04 for any fiscal year and the immediately preceding or following transition period (if such transition period is of one month or less) may exclude reference to the period of December 1be addressed through a single report, 2005 through attestation or certification covering such fiscal year and including December 31, 2005transition period.