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Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 (No. 333-131327) of Chase Issuance Trust of our report dated March 28, 2007 relating to Management’s Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, which appears in this Form 10-K.
New York, New York
March 28, 2007