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|   | Delaware                                                                |   | 74-2440850                                     |   |
|--------|-------------------------------------------------------------------------|--------|------------------------------------------------|--------|
|   | (State      or other jurisdiction ofincorporation      or organization) |   | (I.R.S.      Employer Identification      No.) |   |

|   | o      Yes |   | x No |
|--------|------------|--------|-----------|

|   | o      Yes |   | x      No |
|--------|------------|--------|-----------|

|   | x      Yes |   | o      No |
|--------|------------|--------|-----------|

| Large      accelerated filer       |  o | Accelerated      filer                   |   o                              |
|----------------------------------------------|---------|----------------------------------------------------|--------------------------------------------|
| Non-accelerated      filer    |  x | (Do      not check if a smaller reporting company) | Smaller      reporting company   |   o |

| Exhibit      Number | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|---------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4                   | Trust      Agreement dated as of July 1, 2007, among Structured Asset Securities      Corporation, as Depositor, Aurora Loan Services LLC, as Master Servicer,      and LaSalle Bank National Association, as Trustee (incorporated herein by      reference from Exhibit 4.1 of the Current Report on Form 8-K of the      registrant, as filed with the Commission on August 15, 2007,      Commission File Number 333-139693-03, CIK number    0001406779).                                                                                                                                                                                                   |
| 10                  | Incorporated      by reference as Exhibit (4).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 31                  | Rule      13a-14(d) / 15(d)-14(d) Certifications                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 33                  | Reports      on assessment of compliance with servicing criteria for asset-backed      securities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (b)                 | LaSalle      Bank National Association, as Trustee and Paying Agent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (c)                 | Deutsche      Bank National Trust Company, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (d)                 | U.S.      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (e)                 | Wells      Fargo Bank, N. A., as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (f)                 | LaSalle      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| (g)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (h)                 | Newport      Management Corporation, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (i)                 | Westlake      Settlement Services, LLC, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 34                  | Attestation      reports on assessment of compliance with servicing criteria for      asset-backed securities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (b)                 | LaSalle      Bank National Association, as Trustee and Paying Agent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (c)                 | Deutsche      Bank National Trust Company, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (d)                 | U.S.      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (e)                 | Wells      Fargo Bank, N. A., as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (f)                 | LaSalle      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| (g)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (h)                 | Newport      Management Corporation, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (i)                 | Westlake      Settlement Services, LLC, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 35                  | Servicer      compliance statement                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (b)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|  99.1          | Copy      of the consolidated balance sheets as of December 31, 2007 and 2006, and      the related consolidated statements of operations, stockholder’s equity      and cash flows for each of the three years in the period ended December      31, 2007, together with the accompanying notes to consolidated financial      statements, all of Ambac Assurance Corporation and its subsidiaries, are      incorporated herein by reference from Exhibit 99.01 to the Annual Report      on Form 10-K of Ambac Financial Group, Inc., as filed with the Commission      on February, 29, 2007, Commission File Number 001-10777, CIK number      0000874501. |

| (b)      Exhibits identified in paragraph (a)above. |
|-----------------------------------------------------|

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|                 | Lehman      XS Trust 2007-14H                                                                                                       |
|----------------------|-------------------------------------------------------------------------------------------------------------------------------------|
|                 |                                                                                                                                |
|                 |                                                                                                                                |
|  March 27, 2008 | By: /s/ E. Todd      Whittemore                                                                                                |
|                 | Name:       E. Todd Whittemore                                                                                                 |
|                 | Title:       Executive Vice President                                                                                     |
|                 | (Senior      Officer in charge of the servicing function of Aurora Loan Services      LLC, in its capacity as master servicer) |
|                 | Aurora      Loan Services LLC, as MasterServicer                                                                               |

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| Exhibit      Number | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|---------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4                   | Trust      Agreement dated as of July 1, 2007, among Structured Asset Securities      Corporation, as Depositor, Aurora Loan Services LLC, as Master Servicer,      and LaSalle Bank National Association, as Trustee (incorporated herein by      reference from Exhibit 4.1 of the Current Report on Form 8-K of the      registrant, as filed with the Commission on August 15, 2007,      Commission File Number 333-139693-03, CIK number    0001406779).                                                                                                                                                                                                        |
| 10                  | Incorporated      by reference as Exhibit (4).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 31                  | Rule      13a-14(d) / 15(d)-14(d) Certifications                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 33                  | Reports      on assessment of compliance with servicing criteria for asset-backed      securities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (b)                 | LaSalle      Bank National Association, as Trustee and Paying Agent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| (c)                 | Deutsche      Bank National Trust Company, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| (d)                 | U.S.      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (e)                 | Wells      Fargo Bank, N. A., as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (f)                 | LaSalle      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (g)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (h)                 | Newport      Management Corporation, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (i)                 | Westlake      Settlement Services, LLC, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 34                  | Attestation      reports on assessment of compliance with servicing criteria for      asset-backed securities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (b)                 | LaSalle      Bank National Association, as Trustee and Paying Agent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| (c)                 | Deutsche      Bank National Trust Company, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| (d)                 | U.S.      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (e)                 | Wells      Fargo Bank, N. A., as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (f)                 | LaSalle      Bank National Association, as Custodian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| (g)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (h)                 | Newport      Management Corporation, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (i)                 | Westlake      Settlement Services, LLC, as Sub-contractor for Aurora Loan Services      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 35                  | Servicer      compliance statement                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| (a)                 | Aurora      Loan Services LLC, as Master Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (b)                 | Aurora      Loan Services LLC, as Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|  99.1          | Copy      of the consolidated balance sheets as of December 31, 2007 and 2006, and      the related consolidated statements of operations, stockholder’s equity      and cash flows for each of the three years in the period ended December      31, 2007, together with the accompanying notes to consolidated financial      statements, all of Ambac Assurance Corporation and its subsidiaries,      are incorporated herein by reference from Exhibit 99.01 to the Annual      Report on Form 10-K of Ambac Financial Group, Inc., as filed with the      Commission on February, 29, 2007, Commission File Number 001-10777, CIK      number 0000874501. |

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