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              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
Financial Corporation:


We have
examined management's assessment, included in the Assessment of Compliance with
Applicable Servicing Criteria, that Countrywide Financial Corporation and
certain of its subsidiaries, including its direct and indirect wholly owned
subsidiaries, Countrywide Home Loans, Inc. (CHL), Countrywide Tax Services
Corporation, Newport Management Corporation, and Countrywide Home Loans
Servicing L.P., a wholly owned subsidiary of CHL (collectively, the Company),
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for publicly issued residential
mortgage-backed securities (securities collateralized by residential mortgage
loans, including prime, alternative loan products, subprime, HELOC, and closed
seconds) issued on or after January 1, 2006 for which the Company provides cash
collection and administration, investor remittances and reporting (except for
those activities relating to trustee and paying agent services), and pool asset
administration (except for those activities relating to custodial operations of
pool assets and related documents), collectively, "Servicing Functions",
excluding any transactions issued by any government sponsored enterprise for
which the Company provides Servicing Functions (the Platform), as of and for the
year ended December 31, 2007. The Platform includes all servicing criteria set
forth in Schedule A to the Assessment of Compliance with Applicable Servicing
Criteria except for the Inapplicable Servicing Criteria and portions of the
criteria footnoted on that schedule, which are inapplicable to the Company based
on the activities it performs with respect to 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 have occurred
either prior 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