PRICEWATERHOUSECOOPERS


                                                PricewaterhouseCoopers LLP
                                                PricewaterhouseCoopers Center
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                                                New York, NY 10017
                                                Telephone (646) 471 3000
                                                Facsimile (813) 286 6000

       Report of Independent Registered Public Accounting Firm

To the Board of Directors of Residential Capital, LLC:

We have examined Homecomings Financial, LLC's (the "Company"), a subsidiary
of Residential Capital, LLC, compliance with the servicing criteria set forth
in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for
(i) all SEC-registered transactions closed on or after January 1, 2006 and
(ii) unregistered transactions where the Company has agreed to prepare an
assessment of compliance in conformity with Item 1122 of Regulation AB, for
which the Company acted as a servicer and involving first and second lien
mortgage loans and home equity loans (the "Platform") described in the
accompanying Certification Regarding Compliance with Applicable Servicing
Criteria, as of April 30, 2007 and for the period from January 1, 2007 to
April 30, 2007, excluding criteria 1122(d)(1)(i),(iii); 1122(d)(2)(iv);
1122(d)(3)(i),(ii); and 1122(d)(4)(i),(ii),(iii), which the Company has
determined are not applicable to the servicing activities performed by it
with respect to the Platform. Appendix B to management's assertion identifies
the individual asset-backed transactions and securities defined by management
as constituting 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 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
applicable servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing
of selected asset-backed transactions and securities that comprise the
Platform, testing of 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 applicable
servicing criteria. 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 detect noncompliance
arising from errors that may have occurred 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. 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.

Our examination disclosed the following material noncompliance with the
servicing criterion set forth in Item 1122(d)(4)(x)(C) of Regulation AB
applicable to the Company during the period ended April 30, 2007. Certain
refunds resulting from payoff transactions were not returned to the obligor
within 30 calendar days of full repayment of the related pool asset, as
required by criterion 1122(d)(4)(x)(C).

In our opinion, except for the material noncompliance described in the
preceding paragraph, Homecomings Financial, LLC complied with the
aforementioned applicable servicing criteria as of and for the four month
period ended April 30, 2007 for the Platform, in all material respects.


/s/PricewaterhouseCoopers LLP



March 17, 2008