Exhibit 34.4.1



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|[Letterhead of KPMG LLP] |  |                                      |  | 
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|                         |  | KPMG LLP Suite 601 Buffalo, NY 14202 |  |  |  | 

Report of Independent Registered Accounting Firm

The Board of Directors

HSBC Mortgage Corporation (USA):

We have examined managements assessment, included in the accompanying Report on Compliance with Applicable Servicing Criteria, that HSBC Mortgage Corporation (USA)
(the Company) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for all asset-backed securities transactions involving residential mortgage loans (the Platform),
except for servicing criteria in Item 1122(d)(1)(iii), 1122(d)(3)(i)(c), 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)(xi) and 1122(d)(4)(xiii) are applicable to the activities the Company performs with respect to the Platform only as it relates to the Companys disbursements made on behalf of an obligor by
the Company or its affiliates. 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 Compliance with Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(iv), 1122(d)(4)(viii), 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 none of these vendors is 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.

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

member firm of KPMG International, a Swiss
cooperative.



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[Letterhead of KPMG LLP]

In our opinion, managements assessment that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2007 is fairly stated, in all material respects.

/s/ KPMG LLP

Buffalo, New York

February 29, 2008



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