Exhibit 34.2


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                                  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 Indymac Bank, FSB (Indymac), 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 it receives and providing Indymac with the applicable
hazard insurance effective date, payment amount, and payee (collectively,
Insurance Information); (2) providing the Insurance Information to Indymac no
later than 5 days prior to the applicable expiration date as indicated in the
Insurance Information; and (3) from October 1, 2007 through and including
December 31, 2007, 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
Indymac 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.
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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/ KMPG LLP


Los Angeles, California
February 28, 2008