**Exhibit 34.1**
  **Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 First
        Tennessee Bank National Association:
  We
        have
        examined management’s assessment, included in the accompanying Report on
        Assessment of Compliance with Regulation AB Servicing Criteria - First
        Horizon Asset Securities Inc. 1st Lien Mortgage Securitizations, that First
        Horizon Home Loans, a division of First Tennessee Bank National Association,
        including its wholly owned subsidiary, First Tennessee Mortgage Services
        Inc.
        (collectively, the Company), have complied with the servicing criteria set
        forth in Item 1122(d) of the Securities and Exchange
        Commission’s (SEC) Regulation AB for all mortgage loans sold since
        January 1, 2006 which were sold on a servicing retained basis and mortgage
        loans held as of December 31, 2007 for which servicing commenced since
        January 1, 2006, in all cases excluding mortgage loans sold to Federal
        National Mortgage Association, Federal Home Loan Mortgage Corporation, and
        Government National Mortgage Association, and non-prime mortgage loans
        (the Platform), except for servicing criteria 1122(d)(1)(iii) and
        1122(d)(4)(xv), which the Company has determined are not applicable to the
        activities it performs with respect to the Platform, as of and for the year
        ended December 31, 2007. 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 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 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.
 
 As
        described in the accompanying Report on Assessment of Compliance with Regulation
        AB Servicing Criteria - First Horizon Asset Securities Inc. 1st Lien Mortgage
        Securitizations, for servicing criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A),
        1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(i), 1122(d)(4)(iv),
        1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(x)(A), 1122(d)(4)(xi), and
        1122(d)(4)(xiii), the Company has engaged various vendors to perform the
        activities required by these servicing criteria. The Company has determined
        that
        these vendors are not considered a “servicer”, as defined in Item 1101(j)
        of Regulation AB, and the Company has elected to take responsibility for
        assessing compliance with the servicing criteria applicable to each vendor
        as
        permitted by Interpretation 17.06 of the SEC Division of Corporation
        Finance Manual of Publicly Available Telephone Interpretations
        (“Interpretation 17.06”). As permitted by Interpretation 17.06, the
        Company has asserted that it has policies and procedures in place designed
        to
        provide reasonable assurance that the vendors’ activities comply in all material
        respects with the servicing criteria applicable to each vendor. The Company
        is
        solely responsible for determining that it meets the SEC requirements to
        apply
        Interpretation 17.06 for the vendors and related criteria as described in
        its
        assertion, and we performed no procedures with respect to the Company’s
        eligibility to apply Interpretation 17.06.
 
 In
        our
        opinion, management’s assessment that the Company complied with the
        aforementioned servicing criteria, including servicing criteria 1122(d)(2)(vi),
        1122(d)(2)(vii)(A), 1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(i),
        1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(x)(A),
        1122(d)(4)(xi), and 1122(d)(4)(xiii), for which compliance is determined
        based
        on Interpretation 17.06 as described above, as of and for the year ended
        December 31, 2007 is fairly stated in all material respects.
   /s/
        KPMG
        LLP
 Dallas,
        Texas
 March
        24,
        2008