Grant Thornton

Accountants and Business Advisors


            REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     Board of Directors and Shareholders
     Land America Tax and Flood Services, Inc.

     We have examined management's assertion, included in the accompanying
     Report on Assessment of Compliance with Regulation AB Servicing
     Criteria ("Management's Report"), that Land America Tax and Flood
     Services, Inc. (the "Company") complied with the servicing criteria
     set forth in Item 1122(d) of the U.S. Securities and Exchange
     Commission's Regulation AB for the residential and commercial mortgage
     backed securities for which the Company served as third-party property
     tax payment provider on the underlying collateral (the "Platform") as
     of and for the year ended December 31, 2007, excluding criteria
     1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv),
     1122(d)(4)(i)-(x) and 1122(d)(4)(xiii)-(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 applicable servicing criteria. Our
     responsibility is to express an opinion on management's assertion about
     the Company's compliance with the applicable servicing criteria for
     the Platform based on our examination.

     Our examination was conducted in accordance with the 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 for the
     Platform and performing such other procedures as we considered necessary
     in the circumstances. Our examination included testing selected asset-
     backed transactions and securities constituting the Platform and evaluating
     whether the Company performed servicing activities related to those
     transactions and securities in compliance with the applicable servicing
     criteria for the period covered by this report. Accordingly, our testing
     may not have included servicing activities related to each asset-backed
     transaction or security constituting the Platform. Further, our
     examination was not designed to detect material noncompliance that may
     have occurred prior to the period covered by this report and that may
     have affected the Company's servicing activities 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 applicable
     servicing criteria.

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


     /s/Grant Thornton LLP
     --------------------------------------

     San Diego, CA
     February 6, 2008



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