PRICEWATERHOUSECOOPERS
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                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers
                                                   Center 300 Madison Avenue
                                                   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 GMAC Mortgage, LLC (the "Company"), for itself and its
affiliated servicing participant Homecomings Financial, LLC (both subsidiaries
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 primary 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 and for the year ended December 31, 2007, excluding criteria
1122(d)(1)(i),(iii); 1122(d)(3)(i),(ii),(iii),(iv); 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 criteria set forth in Item 1122(d)(2)(vii)(C) and (D) of Regulation
AB applicable to the Company during the year ended December 31, 2007. Certain
custodial account reconciliations were not reviewed within timelines outlined
in the Company's policies and procedures, as required by criterion
1122(d)(2)(vii)(C). Certain custodial accounts had reconciling items which
were not resolved within 90 calendar days of original identification, as
required by criterion 1122(d)(2)(vii)(D).











PRICEWATERHOUSECOOPERS

In our opinion, except for the material noncompliance described in the
preceding paragraph, the Company complied with the aforementioned applicable
servicing criteria as of and for the year ended December 31, 2007 for the
Platform, in all material respects.


/s/PricewaterhouseCoopers LLP

March 17, 2008