KPMG
LLP
 Suite
2000
 355 South
Grand Avenue
 Los
Angeles, CA 90071-1568
 Report of Independent Registered
Public Accounting Firm
  The Board
of Directors
 Newport
Management Corporation:
 We have
examined management's assessment, included in the Assessment of Compliance with
Applicable Servicing Criteria, that Newport Management Corporation (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for pools of loans, underlying publicly
issued residential mortgage-backed securities that were issued on or after
January 1, 2006 by Aurora Loan Services, LLC, on which escrow payments were
disbursed in 2007 (the Platform), specifically Item 1122(d)(4)(xi), only as it
relates to: (1) processing the obligor's hazard insurance information the
Company receives and providing Aurora Loan Services, LLC with the applicable
hazard insurance effective date, payment amount, and payee (collectively,
Insurance Information); (2) providing the Insurance Information to Aurora Loan
Services, LLC no later than five days prior to the applicable expiration date as
indicated in the Insurance Information; and (3) disbursing escrowed insurance
payments to insurance carriers on or before the applicable expiration date, as
of and for the year ended December 31, 2007. Management has determined that all
other criteria set forth in Item 1122(d) are not applicable to the Company
because the Company does not perform activities with respect to the Platform
relating to those criteria. Schedule A to the Assessment of Compliance with
Applicable Servicing Criteria lists the individual asset-backed transactions and
securities identified by Aurora Loan Services, LLC as constituting the Platform.
Management is responsible for the Company's compliance with those servicing
criteria. Our responsibility is to express an opinion on management's assessment
about the Company'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 Company'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
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 servicing criteria. 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 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.
 
 KPMG LLP,
a U.S. limited liability partnership, is the U.S.
 member
firm of KPMG International, a Swiss cooperative.
 
  In our
opinion, management's assessment that the Company complied with the
aforementioned servicing criterion as of and for the year ended December 31,
2007 is fairly stated, in all material respects.
 /s/
KPMG LLP
  Los
Angeles, California
 February
28, 2008