KPMG
                  KPMG LLP
                  Suite 601
                  12 Fountain Plaza
                  Buffalo, NY 14202







          Report of Independent Registered Public 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



          KPMG LLP a US limited liability partnership, is the US
          member firm of KPMG International, a Swiss cooperative





assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.

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