[Grant Thornton Logo]   Accountants and Business Advisors **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**Board of Directors and Shareholders Land America Tax and Flood Services, Inc, We have examined management's assertion, included in the accompany ing Report on Assessment of  Compliance with Regulation AB Servicing Criteria ("Management's Report"), that Land America  T ax  and Flood Services, Inc. (the "Company ") complied with the servicing criteria set forth in item  1122(d) of the U.S. Securities and Exchange Commission's Regulation AB for the residential and  commercial mortgage backed securities for which the Company served as third-party property tax  payment provider on the underlying collateral (the "Platform") as of and for the year ended  December 31, 2007, excluding criteria 1122(d)(1)(i)--(iv), 1122(d)(2)(i)--(vii), 1122(d)(3)(i)--(iv),  1122(d)(4)(i)--(x) and 1122(d)(4)(xiii)--(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 applicable servicing criteria. Our responsibility is to express  an opinion on management's assertion about the Company's compliance with the applicable  servicing criteria for the Platform  based on our examination. O u r   e x a m i n a t i o n   w a s   c o n d u c t e d   i n   a c c o r d a n c e   w i t h   t h e   s t a n d a r d s   o f   t h e   P u b l i c   C o m p a n y  A c c o u n t i n g   O v e r s i g h t   B o a r d   ( U n i t e d   S t a t e s )   a n d ,   a c c o r d i n g l y ,   i n c l u d e d   e x a m i n i n g ,   o n   a  t e s t   b a s i s ,   e v i d e n c e   a b o u t   t h e   C o m p a n y ' s   c o m p l i a n c e   w i t h   t h e   a p p l i c a b l e   s e r v i c i n g  c r i t e r i a   f o r   t h e   P l a t f o r m   a n d   p e r f o r m i n g   s u c h   o t h e r   p r o c e d u r e s   a s   w e   c o n s i d e r e d  n e c e s s a r y   i n   t h e   c i r c u m s t a n c e s .   O u r   e x a m i n a t i o n   i n c l u d e d   t e s t i n g   s e l e c t e d   a s s e t - b a c k e d  t r a n s a c t i o n s   a n d   s e c u r i t i e s   c o n s t i t u t i n g   t h e   P l a t f o r m   a n d   e v a l u a t i n g   w h e t h e r   t h e  Company   p e r f o r m e d   s e r v i c i n g   a c t i v i t i e s   r e l a t e d   t o   t h o s e   t r a n s a c t i o n s   a n d   s e c u r i t i e s   i n  c o m p l i a n c e   w i t h   t h e   a p p l i c a b l e   s e r v i c i n g   c r i t e r i a   f o r   t h e   p e r i o d   c o v e r e d   by   t h i s   r e p o r t .  A c c o r d i n g l y ,   o u r   t e s t i n g   m a y   n o t   h a v e   i n c l u d e d   s e r v i c i n g   a c t i v i t i e s   r e l a t e d   t o   e a c h  asset - b a c k e d   t r a n s a c t i o n   o r   s e c u r i t y   c o n s t i t u t i n g   t h e   P l a t f o r m .   F u r t h e r ,   o u r   e x a m i n a t i o n  w a s   n o t   d e s i g n e d   t o   d e t e c t   m a t e r i a l   n o n c o m p l i a n c e   t h a t   m a y   h a v e   o c c u r r e d   p r i o r   t o   ( h e  p e r i o d   c o v e r e d   b y   t h i s   r e p o r t   a n d   t h a t   m a y   h a v e   a f f e c t e d   t h e   Co m p a n y ' s   s e r v i c i n g  a c t i v i t i e s   d u r i n g   t h e   p e r i o d   c o v e r e d   b y   t h i s   r e p o r t .   W e   b e l i e v e   t h a t   o u r   e x a m i n a t i o n  p r o v i d e s   a   r e a s o n a b l e   b a s i s   f o r   o u r   o p i n i o n .   ( ) i n -   e x a m i n a t i o n   d o e s   n o t  p r o v i d e   a   l e g a l  d e t e r m i n a t i o n   o n   t h e   C o m p a n y ' s   c o m p l i a n c e   w i t h   t h e   a p p l i c a b l e   s e r v i c i n g   c r i t e r i a .  In our opinion, management's assertion that Land America Tax and Flood Services, Inc. complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2007 is fairly stated, in all material respects . **/ s /   G r a n t   T h o r n t o n   L L P**San Diego, CA February 6, 2008 12340 El Camino Real Suite 220 San Diego, CA 92130  T  858.704.8000 F    858.704.8099 W   www.grantthornton.com Grant Thornton LLP  US Member of Grant Thornton International