**EXHIBIT
      34.1**


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                  Deloitte
                        Touche TohmatsuABN
                        74 490 121 060
                      180
                        Lonsdale StreetMelbourne
                        VIC 3000GPO
                        Box 78Melbourne
                        VIC 3001 Australia
                      DX
                        111Tel:
                        +61 (0) 3 9208 7000Fax:
                        +61 (0) 3 9208 7001www.deloitte.com.au
  **Report
              of Independent Registered Public Accounting Firm**
   The
              Directors
 Members
              Equity Bank Pty Limited
 360
              Collins Street
 MELBOURNE
              VIC 3000
 
 We
              have
              examined management’s  assertion,
              included in the accompanying Management’s Report on Assessment of Compliance
              with the U.S. Securities and Exchange Commission (“SEC”) Regulation AB Servicing
              Criteria, that Members Equity Bank Pty Limited (“the Company”) complied with the
              servicing criteria set forth in Item 1122 (d) of the SEC’s Regulation AB for
              asset-backed securities transactions for which the Company served as
              servicer
              that are backed by the same asset type backing the class of asset-backed
              securities of Superannuation Members Home Loan Global Fund No. 9 (“SMHL Global
              Fund No. 9”) (including the SMHL Global Fund No. 9 and the Superannuation
              Members Home Loan Global Fund 2007-1 (“SMHL Global Fund 2007-1”) asset-backed
              securities transactions), that were completed on or after January 1,
              2006 and
              that were registered with the U.S. SEC pursuant to the U.S. Securities
              Act of
              1933 (“the Platform”) as of and for the year ended June 30, 2007, excluding
              criteria 1122(d)(1)(iii), 1122(d)(2)(v), 1122(d)(3)(i), 1122(d)(3)(ii),
              1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi),
              1122(d)(4)(xii) and 1122(d)(4)(xv), which management has determined
              are not
              applicable to the activities performed by the Company with respect
              to the
              Platform. Appendix A identifies the individual asset-backed transactions
              defined
              by management as constituting the Platform.  Management
              is responsible for the Company’s compliance with the servicing criteria set
              forth in Item 1122 (d) of the SEC’s Regulation AB as stated above. Our
              responsibility is to express an opinion on management’s assertion about the
              Company’s compliance with the servicing criteria based on our
              examination.
 
 Our
              examination was conducted in accordance with attestation standards
              established
              by the American Institute of Certified Public Accountants, as adopted
              by the
              Public Company Accounting Oversight Board (United States) and, accordingly,
              included examining, on a test basis, evidence about the Company’s compliance
              with the applicable servicing criteria, including tests on a sample
              basis of the
              servicing activities related to the Platform, determining whether the
              Company
              performed those selected activities in compliance with the servicing
              criteria
              during the specified period and performing such other procedures as
              we
              considered necessary in the circumstances. Our procedures were limited
              to
              selected servicing activities performed by the Company during the period
              covered
              by this report and, accordingly, such samples may not have included
              servicing
              activities related to each asset-backed securities transaction included
              in the
              Platform. Further, an examination is not designed to detect noncompliance
              arising from errors that may have occurred prior to the period specified
              above
              that may have affected the balances or amounts calculated or reported
              by the
              Company during the period covered by this report. 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.
  
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  In
              our
              opinion, management’s assertion that the Company complied with the
              aforementioned applicable servicing criteria as of and for the year
              ended June
              30, 2007 for the Platform is fairly stated, in all material respects.
 
  /s/
              Deloitte Touche Tohmatsu
 
 DELOITTE
              TOUCHE TOHMATSU
 28
              September 2007
 
 
 
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  **APPENDIX
              A**
   Superannuation
              Members Home Loan Global Fund No. 9
 Superannuation
              Members Home Loan Global Fund 2007-1