KPMG

                      KPMG LLP
                      Suite 900
                      10 South Broadway
                      St. Louis, MO 63102-1761




          Report of Independent Registered Public Accounting Firm

The Board of Directors
CitiMortgage, Inc.:

We have examined management's assessment, included in the accompanying
Management Assessment of Compliance with Applicable Servicing Criteria, that
CitiMortgage, Inc. (the Servicer) complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB in connection with the servicing of 1) first lien residential mortgage
loans except for (a) Freddie Mac, Fannie Mae, and Ginnie Mae residential
mortgage loan securitizations unless part of a special bond program and
(b) loans held for its own portfolio and 2) student loans issued subsequent
to January 1, 2006, in which the Servicer only performs criteria
1122(d)(3)(i)(A), 1122(d)(3)(i)(B) and 1122(d)(3)(ii); for which the Servicer
performs a particular servicing function pursuant to a servicing agreement
with a third party utilizing the Citilink system (the Platform), except for
servicing criteria 1122(d)(1)(iii), which the Servicer has determined is not
applicable to the activities it performs or performed by a subservicer or
vendor retained by the Servicer with respect to the Platform, as of and for
the year ended December 31, 2007. Management is responsible for the
Servicer's compliance with those servicing criteria. Our responsibility is
to express an opinion on management's assessment about the Servicer's
compliance 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 Servicer's compliance with the
servicing criteria specified above and performing such other procedures as
we considered necessary in the circumstances. Our examination included testing
selected asset-backed transactions and securities that comprise the Platform,
testing of selected servicing activities related to the Platform, and
determining whether the Servicer processed those selected transactions and
performed those selected activities in compliance with the servicing criteria.
Furthermore, our procedures were limited to the selected transactions and
servicing activities performed by the Servicer 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 Servicer 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
Servicer's compliance with the servicing criteria.

As described in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for certain servicing criteria outlined in
Exhibit A, the Servicer has engaged various vendors to perform the activities
required by these servicing criteria. The Servicer has determined that none
of these vendors is considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Servicer has elected to take responsibility for
assessing compliance with the servicing criteria applicable to each vendor
as permitted by Interpretation 17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available Telephone Interpretations (Interpretation
17.06). As permitted by Interpretation 17.06, the Servicer 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
the servicing criteria applicable to each vendor. The Servicer is solely
responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendors and related criteria as described in
its assessment, and we performed no procedures with respect to the Servicer's
eligibility to apply Interpretation 17.06.

In our opinion, management's assessment that the Servicer complied with the
aforementioned servicing criteria, including certain servicing criteria
outlined in Exhibit A in the accompanying Management Assessment of Compliance
with Applicable Servicing Criteria, for which compliance is determined based
on Interpretation 17.06 as described above, as of and for the year ended
December 31, 2007 is fairly stated, in all material respects.


/s/KPMG LLP
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St. Louis, Missouri
February 22, 2008