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REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM






Board of
Directors and Shareholders


EMC
Mortgage Corporation




We have
examined management's assertions, included in paragraphs 1 through 4 in the
accompanying Certification Regarding Compliance with Applicable Servicing
Criteria, that EMC Mortgage Corporation (a wholly owned subsidiary of The Bear
Steams Companies Inc.) (the "Company") complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for the asset-backed securities transactions for which EMC Mortgage Corporation
acted as Master Servicer, involving residential mortgage loans that were
completed on or after January 1, 2006, and that were registered with the
Securities and Exchange Commission pursuant to the Securities Act of 1933 in the
following securitizations: BSABS 2007-AC1, BSABS 2007-AC2, BSABS 2007-AC3, BSABS
2007-AC4, BSABS 2007-AC5, BSABS 2007-AC6, BSABS 2007-HE6, BSABS 2007-HE7, BSABS
2007-SD1, BSARM 2007-1, BSARM 2007-3, BSARM 2007-4, BSARM 2007-5, IMPAC
2006-SD1, PRIME 2007-1, PRIME 2007-2, and PRIME 2007-3 (the "Platform") as of
and for the year ended December 31, 2007, excluding criteria 1122 (d)(1)(ii),
(d)(1)(iii), (d)(2)(vi), (d)(3)(i)C, (d)(4)(i), (d)(4)(ii), (d)(4)(iii),
(d)(4)(iv), (d)(4)(v), (d)(4)(viii), (d)(4)(ix), (d)(4)(x), (d)(4)(xi),
(d)(4)(xii), (d)(4)(xiii), and (d)(4)(xv), which management has determined are
not applicable to the activities performed by the Company with respect to the
Platform. Management is responsible for the Company's compliance with the
servicing criteria. 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 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.




In our
opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2007 for the Platform is fairly stated in all material
respects.




/s/
Deloitte & Touche LLP




March 14,
2008




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