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     Report
of Independent Registered Public Accounting Firm











To
Shareholders and the Board of Directors of
 Assurant,
Inc.:








We have
examined American Security Insurance Company, Standard Guaranty Insurance
Company and TrackSure Insurance Agency, Inc. (formerly, "Safeco Financial
Institution Solutions, Inc.") (affiliates of Assurant Inc., collectively the
"Asserting Party")'s compliance with the servicing criteria set forth in Item
1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of the Securities and
Exchange Commission's Regulation AB for the insurance escrow servicing
activities it performs with respect to all mortgage backed securities
transactions that were registered after January 1, 2006 with the Securities and
Exchange Commission pursuant to the Securities Act of 1933 (the "Platform
Transactions") described in the accompanying Management's Report on Assessment
of Compliance with 1122(d)(2)(vi), 1122(d)(4)(xi) and 1122(d)(4)(xii) of
Regulation AB Servicing Criteria, as of December 31, 2007 and for the year then
ended, excluding criteria 1122(d)(1)(i) through 1122 (d)(1)(iv), 1122 (d)(2)(i)
through 1122(d)(2)(v), 1122(d)(2)(vii), 1122(d)(3)(i) through 1122(d)(3)(iv),
1122(d)(4)(i) through 1122(d)(4)(x) and 1122(d)(4)(xiii)through 1122(d)(4)(xv),
which the Asserting Party has determined are not applicable to the 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 Item 1122(d)(4)(xii) of Regulation AB applicable to the
Company during the year ended December 31, 2007.  As required by item
1122(d)(4)(xii) of Regulation AB, any late payment penalties in connection with
any payment to be made on behalf of an obligor are paid from the servicer's
funds are not charged to the obligor, unless the late payment was due to the
obligor's error or omission.  The Asserting Party did not have, during the
Reporting Period, sufficient policies and procedures to capture the information
with respect to the Platform Transactions necessary to determine compliance with
1122(d)(4)(xii)


In our
opinion, except for the material noncompliance described in the preceding
paragraph, the Asserting Party complied with the aforementioned applicable
servicing criteria as of and for the year ended December 31, 2007 for the
Platform, in all material respects.








/s/
PricewaterhouseCoopers LLP








February
19, 2008