EX-33.2
(logo) Equity One
a Popular, Inc. Company

(logo) POPULAR
MORTGAGE SERVICING, INC.

March 14, 2008

Management's Report on Assessment of Compliance with Applicable Servicing
Criteria

1. Equity One, Inc., a Delaware corporation ("Equity One"), and Popular
   Mortgage Servicing, Inc., a Delaware corporation ("PMSI,"), both
   wholly-owned subsidiaries of Popular Financial Holdings, Inc. (and together,
   the "Company"), as servicers under the transactions covered by this report
   are responsible for assessing the Company's compliance with the servicing
   criteria applicable to the Company under paragraph (d) of Item 1122 of
   Regulation AB promulgated by the U.S. Securities and Exchange Commission, as
   of and for the year ended December 31, 2007 (the "Reporting Period").

2. Effective as of 11:59 p.m. on May 31, 2006, Equity One transferred
   substantially all of its mortgage servicing operations and business to PMSI.
   PMSI utilizes substantially the same personnel, servicing platform and
   servicing policies and procedures as had been historically utilized by
   Equity One. Prior to 11:59 p.m. on May 31, 2006, PMSI was not engaged in any
   material mortgage loan servicing activity. Accordingly, Equity One is
   meeting its servicing obligations under the transactions covered by this
   report entirely through its contractual subservicing arrangement with PMSI.
   Notwithstanding Equity One's subservicing arrangement with PMSI, Equity One
   remains contractually liable for its servicing duties and obligations as if
   it alone was acting as such servicer.

3. The transactions covered by this report are the asset-backed securities
   transactions listed on Appendix A attached hereto for which the Company
   acted as a servicer of residential mortgage loans (the "Platform").

4. The Company used the criteria set forth in paragraph (d) of Item 1122 of
   Regulation AB to assess its compliance with the applicable servicing
   criteria required by the related transaction agreement as to any
   transaction, except for the following 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.

5. Third parties classified as vendors: With respect to servicing criteria
   1122(d)(2)(i), 1122(d)(4)(i), 1122(d)(4)(ii), and 1122(d)(4)(xi), management
   has


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   engaged various vendors to perform specific, limited or scripted activities
   for these servicing criteria. The Company's management has determined that
   these vendors are not considered a "servicer" as defined in Item 1101 (j) of
   Regulation AB, and the Company's management 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, management has asserted that it has policies and procedures in place
   to provide reasonable assurance that the vendor's activities comply in all
   material respects with the servicing criteria applicable to each vendor. The
   Company's management is solely responsible for determining that it meets the
   SEC requirement to apply Interpretation 17.06 for the vendors and related
   criteria.

6. Other than as noted in clause (a) below, the Company has complied, in all
   material respects, with the applicable servicing criteria for the Reporting
   Period.

(a) The Company assessed its compliance with the applicable servicing criteria
    for the Reporting Period and has identified material instances of
    noncompliance with the servicing criteria set forth in Item 1122(d)(4)(xiv)
    with respect to the Platform. Specifically, delinquencies, charged offs and
    uncollectible accounts were not recognized and recorded in accordance with
    the transaction agreement.

PricewaterhouseCoopers LLP, an independent registered public accounting firm
has issued an attestation report on the Company's assessment of compliance with
the applicable servicing criteria for the Reporting Period.

Equity One, Inc.,
a Delaware corporation


By: /s/ Dennis J. Lauria
Name: Dennis J. Lauria
Title: Senior Vice President

Popular Mortgage Servicing, Inc.,
a Delaware corporation


By: /s/ Dennis J. Lauria
Name: Dennis J. Lauria
Title: Senior Vice President


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Appendix A

Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2006-A
Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2006-B
Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2006-C
Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2006-D
Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2006-E
Popular ABS, Inc., Mortgage Pass-Through Certificates, Series 2007-A
Peoples Financial Realty Mortgage, Mortgage Backed Certificates, Series 2006-1
Nomura Home Equity Loan Inc., Asset-Backed Certificates, Series 2006-FM1
Nomura Home Equity Loan Inc., Asset-Backed Certificates, Series 2006-FM2
Nomura Home Equity Loan Inc., Asset-Backed Certificates, Series 2007-2
Nomura Home Equity Loan Inc., Asset-Backed Certificates, Series 2007-3
Nomura Asset Acceptance Corporation, Alternative Loan Trust, Series 2007-S2


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Company's Description of Noncompliance with Criteria 1122(d)(4)(xiv) of
Regulation AB

On July 1, 2007 the Company began servicing Peoples Financial Realty Mortgage,
Mortgage Backed Certificates, Series 2006-1 under the Amended and Restated
Servicing Agreement relating to that transaction (the "Servicing Agreement").
The Company concluded that, during 2007, it was in non-compliance with the
second-lien mortgage loan charge-off procedures in the Servicing Agreement.

The Servicing Agreement expressly permits the Company to charge-off second-lien
mortgage loans after 180 days of delinquency only if the related first lien
mortgage loan is not owned by the securitization trust fund. During 2007,
however, the Company charged-off all second-lien mortgage loans after 180 days
of delinquency, irrespective of whether the related first-lien mortgage loan
was still owned by the securitization trust fund, which practice the Company
believes to be the industry standard.

Upon identification of this instance of non-compliance, the Company ceased
charging-off second-lien mortgage loans that were more than 180 days delinquent
if the related first-lien mortgage loan was also owned by the securitization
trust fund. The Company is currently working with transaction parties to
determine the impact of this instance of noncompliance and appropriate remedial
measures.