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Report
of Independent Registered Public Accounting Firm
  Regulation
AB Item 1122 Servicing Platform


Board of
Directors
 Aurora
Loan Services LLC


We have
examined management's assertion, included in the accompanying Certification
Regarding Compliance with Applicable Servicing Criteria (the "Management
Certification"), that Aurora Loan Services LLC (the "Company"), a wholly-owned
subsidiary of Lehman Brothers Bank, FSB, complied with the servicing criteria
set forth in Item 1122 (d) of the Securities and Exchange Commission's
Regulation AB for the residential mortgage loan servicing compliance platform
(the "Regulation AB Item 1122 Servicing Platform"), as defined in the Management
Certification, as of and for the year ended December 31, 2007, except for
criteria 1122(d)(l)(iii), 1122(d)(3)(i)(C), 1122(d)(4)(xi), 1122(d)(4)(xii) and
1122(d)(4)(xv), which the Company has determined are not applicable to the
activities performed by them with respect to the Regulation AB Item 1122
Servicing Platform covered by this report. 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 based on our
examination.


Our
examination was conducted in accordance with attestation standards established
by the American Institute of Certified Public Accountants, as adopted by 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 less than all of the individual asset backed transactions and securities that
comprise the Regulation AB Item 1122 Servicing Platform, testing of less than
all of the servicing activities related to the Regulation AB Item 1122 Servicing
Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the
servicing criteria and as permitted by the Interpretation 17.06 of the
Securities and Exchange Commission Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06").
Furthermore, 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 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 Company 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 Company's compliance
with the servicing criteria.


A member
firm of Ernst & Young Global Limited








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As
described in management's assertion, for servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv) and 1122(d)(4)(vii), the Company has engaged various vendors to
perform certain activities required by these servicing criteria. The Company has
determined that these vendors are not considered a "servicer" as defined in Item
1101(j) of Regulation AB, and the Company has elected to take responsibility for
assessing compliance with the applicable servicing criteria applicable to each
vendor as permitted by Interpretation 17.06. As permitted by Interpretation
17.06, the Company 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 servicing criteria applicable to each vendor. The
Company 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 assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.


In our
opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria, including servicing criteria
1122(d)(2)(i), 1122(d)(4)(iv) and 1122(d)(4)(vii) for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
year ended December 31, 2007 for the Regulation AB 1122 Servicing Platform, is
fairly stated, in all material respects.






March 13,
2008