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 Homecomings Financial,  LLC's (the "Company"),  a subsidiary of
Residential  Capital,  LLC,  compliance 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 servicer and involving  first and second lien mortgage  loans
and  home  equity  loans  (the   "Platform")   described  in  the   accompanying
Certification  Regarding  Compliance with Applicable  Servicing Criteria,  as of
April 30,  2007 and for the  period  from  January  1,  2007 to April 30,  2007,
excluding criteria 1122(d)(1)(i),(iii);  1122(d)(2)(iv); 1122(d)(3)(i),(ii); and
1122(d)(4)(i),(ii),(iii), 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 the  Company's  compliance  with the
servicing criteria 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.

Our  examination  disclosed  the  following  material   noncompliance  with  the
servicing  criterion  set  forth  in  Item  1122(d)(4)(x)(C)  of  Regulation  AB
applicable  to the  Company  during the period  ended  April 30,  2007.  Certain
refunds  resulting  from payoff  transactions  were not  returned to the obligor
within 30 calendar days of full repayment of the related pool asset, as required
by criterion 1122(d)(4)(x)(C).

In our opinion, except for the material noncompliance described in the preceding
paragraph,   Homecomings   Financial,   LLC  complied  with  the  aforementioned
applicable  servicing  criteria as of and for the four month  period ended April
30, 2007 for the Platform, in all material respects.


/s/ PRICEWATERHOUSECOOPERS LLP

March 17, 2008