EX-34.3
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Deloitte & Touche LLP
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders
EMC Mortgage Corporation


We have examined management's assertions, included in paragraphs 1 through 4 in
the accompanying Certification Regarding Compliance with Applicable Servicing
Criteria, that EMC Mortgage Corporation (a wholly owned subsidiary of The Bear
Stearns Companies Inc.) (the "Company") complied 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 for which EMC
Mortgage Corporation acted as Master Servicer, involving residential mortgage
loans that were completed on or after January 1, 2006, and that were registered
with the Securities and Exchange Commission pursuant to the Securities Act of
1933 in the following securitizations: BSABS 2007-AC1, BSABS 2007-AC2, BSABS
2007-AC3, BSABS 2007-AC4, BSABS 2007-AC5, BSABS 2007-AC6, BSABS 2007-HE6, BSABS
2007-HE7, BSABS 2007-SD1, BSARM 2007-1, BSARM 2007-3, BSARM 2007-4, BSARM
2007-5, IMPAC 2006-SD1, PRIME 2007-1, PRIME 2007-2, and PRIME 2007-3 (the
"Platform") as of and for the year ended December 31, 2007, excluding criteria
1122 (d)(1)(ii), (d)(1)(iii), (d)(2)(vi), (d)(3)(i)C, (d)(4)(i), (d)(4)(ii),
(d)(4)(iii), (d)(4)(iv), (d)(4)(v), (d)(4)(viii), (d)(4)(ix), (d)(4)(x),
(d)(4)(xi), (d)(4)(xii), (d)(4)(xiii), and (d)(4)(xv), which management has
determined are not applicable to the activities performed by the Company 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
management's assertion about the Company's compliance with the servicing
criteria based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those selected activities in compliance with the
servicing criteria during the specified period, and performing such other
procedures as we considered necessary in the circumstances. Our procedures were
limited to selected servicing activities performed by the Company during the
period covered by this report and, accordingly, such samples may not have
included servicing activities related to each asset-backed transaction included
in the Platform. Further, an examination is not designed to detect
noncompliance arising from errors that may have occurred prior to the period
specified above 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.

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


/s/  Deloitte & Touche LLP

March 14, 2008



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