Exhibit 34.5.1



|                                      |  |  |  |                       |  |                             
|------------------------------------- |  |  |  | --------------------- |  | ----------------------------
|[Letterhead of Deloitte & Touche LLP] |  |  |  | Deloitte & Touche LLP
|                                      |  |  |  |                       |  | 50 Fremont Street           
|                                      |  |  |  |                       |  | San Francisco, CA 94105-2230
|                                      |  |  |  |                       |  | USA                         
|                                      |  |  | 
|                                      |  |  |  |                       |  | Tel: +1 415 783 4000        
|                                      |  |  |  |                       |  | Fax: +1 415 783 4329        
|                                      |  |  |  |                       |  | www.deloitte.com            

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders

Merrill Lynch Bank & Trust,
Co., FSB

San Francisco, CA

We have examined Merrill Lynch
Bank & Trust, Co., FSBs (the Companys) compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for the servicing of residential mortgage
loans serviced for others (the Platform) described in the accompanying Managements Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria as of and for the year ended December 31, 2007, excluding criteria
1122(d)(1(iii), 1122(d)(3)(i)(C) and 1122(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 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.

As described in managements assertion, for servicing criteria 1122(d)(4)(iv), 1122(d)(4)(xi) and 1122(d)(4)(xii), the Company has engaged vendors to perform certain activities required by this 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 these vendors 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 these vendors activities comply in all material respects with the servicing criteria applicable to this 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 determination
of its eligibility to use Interpretation 17.06.



| |  |  |  |  |  |                                   
| |  |  |  |  |  | ----------------------------------
| |  |  |  |  |  | Member of Deloitte Touche
Tohmatsu



---

Our examination disclosed the following material noncompliance with 1122(d)(2)(ii) and 1122(d)(3)(i)(B) applicable to the
Company during the year ended December 31, 2007. The Company did not have a list of authorized personnel for the year ended December 31, 2007, necessary to determine compliance with 1122(d)(2)(ii). For 1122(d)(3)(i)(B), the Company
incorrectly calculated the end of the monthly collection period for two transactions.

In our opinion, except for the material noncompliance described in
the preceding paragraph, the Company complied, in all material respects, with the aforementioned applicable servicing criteria for the servicing of residential mortgage loans serviced for others Platform as of and for the year ended
December 31, 2007.

/s/ Deloitte & Touche LLP

March 7, 2008



2