PRICEWATERHOUSECOOPERS [GRAPHIC OMITTED]

                                                      PRICEWATERHOUSECOOPERS LLP
                                                      300 Madison Avenue
                                                      New York NY 10017
                                                      Telephone (646) 471-3000
                                                      www.pwc.com


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Residential Capital, LLC:

We have  examined  GMAC  Mortgage,  LLC  (the  "Company"),  for  itself  and its
affiliated servicing participant  Homecomings Financial,  LLC (both subsidiaries
of Residential Capital,  LLC),  compliance with the servicing criteria set forth
in Item 1122(d) of the  Securities and Exchange  Commission's  Regulation AB for
(i) all SEC-registered  transactions closed on or after January 1, 2006 and (ii)
unregistered  transactions where the Company has agreed to prepare an assessment
of  compliance  in  conformity  with Item 1122 of  Regulation  AB, for which the
Company acted as a primary servicer and involving first and second lien mortgage
loans and home  equity  loans (the  "Platform")  described  in the  accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, as of and
for the year ended December 31, 2007,  excluding  criteria  1122(d)(1)(i),(iii);
1122(d)(3)(i),(ii),(iii),(iv);  and 1122(d)(4)(i),(ii),(iii),  which the Company
has determined are not  applicable to the servicing  activities  performed by it
with respect to the Platform.  Appendix B to management's  assertion  identifies
the individual asset-backed transactions and securities defined by management as
constituting   the  Platform.   Management  is  responsible  for  the  Company's
compliance  with the servicing  criteria.  Our  responsibility  is to express an
opinion on the Company's  compliance  with the servicing  criteria  based on our
examination.

Our examination was conducted in accordance with standards of 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  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset-backed transactions and securities that comprise the Platform,  testing of
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 applicable servicing criteria.  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 detect  noncompliance  arising  from  errors that may have  occurred
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.  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.

Our  examination  disclosed  the  following  material   noncompliance  with  the
servicing criteria set forth in Item 1122(d)(2)(vii)(C) and (D) of Regulation AB
applicable  to the Company  during the year ended  December  31,  2007.  Certain
custodial account reconciliations were not reviewed within timelines outlined in
the   Company's   policies   and   procedures,    as   required   by   criterion
1122(d)(2)(vii)(C).  Certain custodial accounts had reconciling items which were
not resolved within 90 calendar days of original identification,  as required by
criterion 1122(d)(2)(vii)(D).


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In our opinion, except for the material noncompliance described in the preceding
paragraph,  the Company complied with the  aforementioned  applicable  servicing
criteria as of and for the year ended December 31, 2007 for the Platform, in all
material respects.


/s/ PRICEWATERHOUSECOOPERS LLP

March 17, 2008