Exhibit 34.6.1

[Letterhead of KPMG LLP]



| |  |  |  |                                                                                           |  | 
| |  |  |  | ----------------------------------------------------------------------------------------- |  | 
| |  |  |  | KPMG LLP Suite 2300 Three Wachovia Center 401 South Tryon Street Charlotte, NC 28202-1911 |  | 

Report of Independent Registered Public Accounting Firm

The Board of Directors

Wachovia Mortgage Corporation:

We have examined managements assessment, included in the accompanying Management Assessment, that Wachovia
Mortgage Corporation (the Company) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for the servicing of asset-based securities transactions involving first lien
mortgage loans issued on or after January 1, 2006 (the Platform), except for servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(C), 1122(d)(4)(ii), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 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. Servicing criterion 1122(d)(4)(ii) is applicable to the activities the Company performs with respect to
the Platform only as it relates to mortgage perfection servicing activity. With respect to applicable servicing criterion 1122(d)(4)(vi), Management Assessment indicates that there were no activities performed during the year ended December 31,
2007, with respect to the Platform, because there were no occurrences of events that would require the Company to perform such activities. Exhibit A to the accompanying Management Assessment identifies the individual asset-backed transactions
defined by management as constituting the Platform. 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 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.

KPMG LLP, a U.S. limited liability partnership, is the U.S.

member firm of KPMG International, a Swiss cooperative



---

[Letterhead of KPMG LLP]

As described in the accompanying Management Assessment, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(iv), the Company has engaged a vendor to perform the activities required by these servicing criteria. The Company has determined
that the vendor is 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 the 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 vendors activities comply in all material respects with the servicing criteria applicable to the vendor. The Company is solely responsible for determining that it meets the
SEC requirements to apply Interpretation 17.06 for the vendor 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)(i) and 1122(d)(4)(iv) for which compliance is determined based on Interpretation 17.06 as described above, as of and for the period ended December 31, 2007 is fairly stated, in all material respects.

/s/ KPMG LLP

Charlotte,
North Carolina

March 24, 2008