Exhibit 34.1


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             Report of Independent Registered Public Accounting Firm

                 Regulation AB Item 1122 SFR Servicing Platform

Board of Directors and Shareholder
IndyMac Bank, F.S.B.

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Applicable Regulation AB Servicing
Criteria (the "Management Assertion"), that IndyMac Bank, F.S.B. (the "Bank"), a
wholly-owned subsidiary of IndyMac Bancorp, Inc., complied with the servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB for the single family residential ("SFR") mortgage loan servicing
compliance platform (the "Regulation AB Item 1122 SFR Servicing Platform"), as
defined in the Management Assertion, as of and for the year ended December 31,
2007, except for criteria 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(3)(i)(C),
1122(d)(4)(ii), and 1122(d)(4)(xv), which the Bank has determined are not
applicable to the activities performed by them with respect to the Regulation AB
Item 1122 SFR Servicing Platform covered by this report. Management is
responsible for the Bank's compliance with the applicable servicing criteria.
Our responsibility is to express an opinion on management's assertion about the
Bank's compliance with the applicable 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 Bank's
compliance with the applicable servicing criteria and performing such other
procedures as we considered necessary in the circumstances. Our examination
included testing of less than all of the individual asset backed transactions
and securities that comprise the Regulation AB Item 1122 SFR Servicing Platform,
and determining whether the Bank processed those selected transactions and
performed those selected activities in compliance with the servicing criteria
and as permitted by the Interpretation 17.06 of the Securities and Exchange
Commission Division of Corporation Finance Manual of Publicly Available
Telephone Interpretations ("Interpretation 17.06"). Furthermore, our procedures
were limited to the selected transactions and servicing activities performed by
the Bank during the period covered by this report. Our procedures were not
designed to determine whether errors may have occurred either prior to or
subsequent to our tests that may have affected the balances or amounts
calculated or reported by the Bank during the period covered by this report for
the selected transactions or any other transactions. We believe that our
examination provides a reasonable basis for our opinion. Our examination does
not provide a legal determination on the Bank's compliance with the applicable
servicing criteria.

                    A Member Practice of Ernst & Young Global

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As described in the Management's Assertion, for servicing criteria
1122(d)(2)(i), 1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi), 1122(d)(4)(xii),
and 1122(d)(4)(xiii), the Bank has engaged various vendors to perform certain
activities required by these servicing criteria. The Bank has determined that
these vendors are not considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Bank has elected to take responsibility for assessing
compliance with the applicable servicing criteria applicable to each vendor as
permitted by Interpretation 17.06. As permitted by Interpretation 17.06, the
Bank has asserted that it has policies and procedures in place designed to
provide reasonable assurance that the vendors' activities comply, in all
material respects, with servicing criteria applicable to each vendor. The Bank
is solely responsible for determining that it meets the Securities and Exchange
Commission requirements to apply Interpretation 17.06 for the vendors and
related criteria as described in the Management Assertion, and we performed no
procedures with respect to the Bank's eligibility to apply Interpretation 17.06.

In our opinion, management's assertion that the Bank complied with the
aforementioned applicable servicing criteria, including servicing criteria
1122(d)(2)(i), 1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi), 1122(d)(4)(xii),
and 1122(d)(4)(xiii), for which compliance is determined based on Interpretation
17.06 as described above, as of and for the year ended December 31, 2007 for the
Regulation AB 1122 SFR Servicing Platform, is fairly stated, in all material
respects.


                                                           /s/ Ernst & Young LLP

March 12, 2008