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   management's   assertion,   included  in  the  accompanying
Certification  Regarding  Compliance with Applicable  Servicing  Criteria,  that
Residential  Funding Company,  LLC (the "Company"),  a subsidiary of Residential
Capital,  LLC, complied 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 master servicer and/or securities administrator and involving
first and second lien mortgage loans and home equity loans whether sold as whole
loans  or  transferred  in  connection  with  securitization  transactions  (the
"Platform"),  as of and for the year ended December 31, 2007, excluding criteria
1122(d)(1)(ii);                     1122(d)(2)(iv),(vi);                     and
1122(d)(4)(ii),(v),(viii),(x),(xi),(xii),(xiii),    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 management's assertion 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.

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/ PRICEWATERHOUSECOOPERS LLP

March 17, 2008