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| 1.   | I      have reviewed this report on Form 10-K and all reports on Form 10-D      required to be filed in respect of the period covered by this report on      Form 10-K of Lehman XS Trust 2007-14H (the “Exchange Act      periodic reports”); |
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| 2.   | Based      on my knowledge, the Exchange Act periodic reports, taken as a whole, do      not contain any untrue statement of a material fact or omit to state a      material fact necessary to make the statements made, in light of the      circumstances under which such statements were made, not misleading with      respect to the period covered by thisreport; |
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| 3.   | Based      on my knowledge, all of the distribution, servicing and other information      required to be provided under Form 10-D for the period covered by this      report is included in the Exchange Act periodic  reports; |
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| 4.   | I      am responsible for reviewing the activities performed by the servicers and      based on my knowledge and the compliance reviews conducted in preparing      the servicer compliance statements required in this report under Item 1123      of Regulation AB, and except as disclosed in the Exchange Act periodic      reports, the servicers have fulfilled their obligations under the      servicing agreements in all material respects;  and |
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| 5.   | All      of the reports on assessment of compliance with servicing criteria for      asset-backed securities and their related attestation reports on      assessment of compliance with servicing criteria for asset-backed      securities required to be included in this report in accordance with Item      1122 of Regulation AB and Exchange Act Rules 13a-18 and 15d-18 have been      included as an exhibit to this report, except as otherwise disclosed in      this report. Any material instances of noncompliance described in such      reports have been disclosed in this report on Form  10-K. |
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