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REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 Board of
Directors and Shareholders
 EMC
Mortgage Corporation
 We have
examined management's assertions, included in paragraphs 1 through 4 in the
accompanying Certification Regarding Compliance with Applicable Servicing
Criteria, that EMC Mortgage Corporation (a wholly owned subsidiary of The Bear
Steams Companies Inc.) (the "Company") complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
for the asset-backed securities transactions for which the Company acted as
servicer involving first and second lien, prime and sub-prime residential
mortgage loans, that were completed on or after January 1, 2006 and that were
registered with the Securities and Exchange Commission pursuant to the
Securities Act of 1933 (the "Platform") as of and for the year ended December
31, 2007, excluding criteria 1122 (d)(l)(iii), (d)(3)(i)C, (d)(4)(xi),
(d)(4)(xii), (d)(4)(xiii), and (d)(4)(xv) which management has determined are
not applicable to the activities performed by the Company with respect to the
Platform.  Management is responsible for the Company's compliance with the
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Company's compliance with the 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, including tests on a sample basis of the
servicing activities related to the Platform, determining whether the Company
performed those selected activities in compliance with the servicing criteria
during the specified period, and performing such other procedures as we
considered necessary in the circumstances.  Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the
Platform.  Further, an examination is not designed to detect noncompliance
arising from errors that may have occurred prior to the period specified above
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.
 In our
opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2007 for the Platform is fairly stated in all material
respects.
  /s/ Deloitte & Touche
LLP
    Member
      of
                    Deloitte Touche
Tohmatsu