EX-34.5
(logo) PRICEWATERHOUSECOOPERS

PricewaterhouseCoopers LLP
254 Munoz Rivera
BBVA Tower, Suite 900
Hato Rey, PR 00918
Telephone (787) 754 9090
Facsimile (787) 766 1094


Report of Independent Registered Public Accounting Firm


To the Board of Directors and the Shareholders of
R&G Financial Corp. and R-G Premier Bank of Puerto Rico:


We have examined the compliance of R&G Mortgage Corp and R&G Premier Bank of
Puerto Rico (together the "Company"), wholly owned subsidiaries of R&G Financial
Corporation 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 backed by conventional fixed rate residential mortgage
loans issued on or after January 1, 2006 for which transactions the Company
acted as servicer, that were registered with the Securities and Exchange
Commission pursuant to the Securities Act of 1933, as amended (the Platform)
described in the accompanying Certification Regarding Compliance with Applicable
Servicing Criteria, as of December 31, 2007 and for the period from July 1, 2007
to December 31, 2007, excluding criteria 1122(d)(1)(ii), 1122(d)(3)(i) through
1122(d)(3)(iv), 1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(ix), 1122(d)(4)(x)(B)
and 1122(d)(4)(xv), which the Company has determined are not applicable to the
servicing activities performed by it 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 the Company's compliance with the
servicing criteria based on our examination.

Our examination was conducted in accordance with 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 applicable
servicing criteria and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of selected
asset-backed transactions and securities that comprise the Platform, testing of
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 applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred
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. 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.

Our examination disclosed the following material noncompliance with the
servicing criteria set forth in 1122(d)(4)(iv), 1122(d)(4)(viii) and
1122(d)(4)(xiv) of Regulation AB applicable to the Company during the period
from July 1, 2007 to December 31, 2007. As required by 1122(d)(4)(iv) of
Regulation AB, certain payments on pool assets, including any payoffs, made in
accordance with the related pool asset documents were not allocated to
principal, interest or other items in accordance with the related pool asset
documents. As required by 1122(d)(4)(viii) of Regulation AB, certain records
documenting collection efforts were not maintained during the period pool assets
were delinquent in accordance with the transaction agreements. As required by
1122(d)(4)(xiv) of Regulation AB, certain information in the delinquency reports
sent to the Master Servicer was not reflected in accordance with the transaction
agreements.


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Additionally, our examination identified the following material noncompliance
with Item 1122(d)(1)(iii) that has not been identified as an instance of
material noncompliance in Management's Certification Regarding Compliance with
Applicable Servicing Criteria.

The Company did not comply with Item 1122(d)(1)(iii) of Regulation AB which
required the Company to maintain a back-up servicer for the pool assets in
accordance with the transaction agreements. Specifically, the Company did not
provide certain periodic information about the pool assets to the back-up
servicer during the period from July 1, 2007 to December 31, 2007, as required
pursuant to the transaction agreement dated July 1, 2007 and filed with the
Securities and Exchange Commission under Form 8-K on August 15, 2007. On
February 14, 2008, the transaction agreement was replaced with a new transaction
agreement filed with the Securities and Exchange Commission under Form 8-K/A on
that same date. The new transaction agreement, requires the Company to provide
certain periodic information about the pool assets only at the request of the
back-up servicer. For purposes of its assessment, management determined that it
should assess its compliance with this criterion based on the new transaction
agreement rather than the agreement in effect as of December 31, 2007 and for
the period July 1, 2007 to December 31, 2007.

In our opinion, except for the material noncompliance described in the preceding
paragraphs, R&G Mortgage Corp and R&G Premier Bank of Puerto Rico, wholly owned
subsidiaries of R&G Financial Corporation, complied with the aforementioned
applicable servicing criteria as of December 31, 2007 and for the period from
July 1, 2007 to December 31, 2007 for the asset-backed securities transactions
backed by conventional fixed rate residential mortgage loans issued on or after
January 1, 2006 for which transactions the Company acted as servicer, that were
registered with the Securities and Exchange Commission pursuant to the
Securities Act of 1933, as amended, in all material respects.

R&G Financial Corporation's liquidity is subject to, among other things, its
ability to negotiate extensions of the R&G Mortgage Corp.'s credit facilities
which expire throughout 2008. Failure to obtain extensions of the credit
facilities would have a material adverse effect on R&G Financial Corporation's
liquidity and financial condition and could result in banking regulators placing
further restrictions on R&G Financial Corporation's operations or taking actions
that could have a material adverse effect on the value of R&G Financial
Corporation's preferred and common stock.

The Government National Mortgage Association ("GNMA") notified R&G Mortgage
Corp. that it was withdrawing its authority to act as a GNMA issuer and as a
servicer of GNMA mortgage pools as a result of its lack of audited financial
statements. R&G Mortgage Corp. had received notice from GNMA extending until
October 9, 2007 its authority to act as a servicer of GNMA mortgage pools. GNMA
has since granted a further extension to R&G Mortgage Corp. This extension
allows R&G Mortgage Corp. to continue acting as a servicer of GNMA mortgage
pools, but R&G Mortgage Corp. is not allowed to issue additional securities.
Management expects for the current extension to continue unless R&G Mortgage
Corp. was to lose its status as a United States Department of Housing and Urban
Development - FHA Title II approved lender.


/s/ PricewaterhouseCoopers LLP

April 14, 2008


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