KPMG

                        KPMG LLP
                        Suite 2000
                        355 South Grand Avenue
                        Los Angeles. CA 90071-1568








         Report of Independent Registered Public Accounting Firm


The Board of Directors
Countrywide Bank, FSB:

We have examined management's assessment, included in the Assessment of
Compliance with Applicable Servicing Criteria, that Treasury Bank, a division
of Countrywide Bank, FSB (the Company) complied with the servicing criteria
set forth in Item 1/ 22(d) of the Securities and Exchange Commission's
Regulation AB for publicly issued residential mortgage-backed securities
issued on or after January 1, 2006 by PHH Mortgage Capital LLC (the Platform),
specifically Items 1122(d)(4)(i) and 1122(d)(4)(ii), for which the Company
provides custodial operations of pool assets and related documents on behalf
of Citibank, N.A., Trustee, as of and for the year ended December 31, 2007.
Management has determined that all other criteria set forth in Item 1122(d)
are not applicable to the Company because the Company does not perform
activities with respect to the Platform relating to those criteria. Schedule
A to the Assessment of Compliance with Applicable Servicing Criteria
identifies the individual asset-backed transactions and securities 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 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
nave 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.








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
                                --------------------------

Los Angeles, California
February 28, 2008