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 Report
of Independent Registered Public Accounting Firm
 Regulation
AB Item 1122 Master Servicing Platform
 Board of
Directors
 Aurora
Loan Services LLC
 We have
examined management's assertion, included in the accompanying Certification
Regarding Compliance with Applicable Servicing Criteria (the "Management
Certification"), that Aurora Loan Services LLC (the "Company"), a wholly-owned
subsidiary of Lehman Brothers Bank FSB, complied with the servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB
for the residential mortgage loan master servicing compliance platform (the
"Regulation AB Item 1122 Master Servicing Platform"), as defined in the
Management Certification, as of and for the year ended December 31, 2007, except
for criteria 1122(d)(l)(ii), 1122(d)(l)(iii), 1122(d)(2)(vi), 1122(d)(3)(i)(C),
1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vii)
through 1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Company has determined
are not applicable to the activities performed by them with respect to the
Regulation AB Item 1122 Master Servicing Platform covered by this report.
Management is responsible for the Company's compliance with the applicable
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Company'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 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 less than all of the individual asset backed transactions and securities that
comprise the Regulation AB Item 1122 Master Servicing Platform, testing of less
than all of the servicing activities related to the Regulation AB Item 1122
Master Servicing Platform, and determining whether the Company processed those
selected transactions and performed those selected activities in compliance with
the applicable servicing criteria. Furthermore, 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
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 Company 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 Company's compliance with the servicing
criteria.
 
 A member
firm of Ernst & Young Global Limited
 ernst  young llp logo
                  
                  Ernst
      & Young LLP
 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 Regulation AB 1122 Master Servicing Platform, is
fairly stated, in all material respects.
 /s/ Ernst & Young
      LLP
 March 13,
2008