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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To PHH Mortgage Corporation:

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB
Servicing Criteria, that PHH Mortgage Corporation (the "Company") complied
with the servicing criteria set forth in Item 1122(d) of the Securities and
Exchange Commission's Regulation AB for the Fixed-Rate Residential Mortgage
Loans Platform (the "platform") as of and for the year ended December 31,
2007, excluding criteria 1122 (d)(1)(iii), (d)(3)(i)(C), (d)(4)(ii), and
(d)(4)(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 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 attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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, including tests on a
sample basis of the servicing activities related to the Platform, determining
whether the Company performed those selected activities in compliance with
the servicing criteria during the specified period and performing such other
procedures as we considered necessary in the circumstances. Our procedures
were limited to selected servicing activities performed by the Company during
the period covered by this report and, accordingly, such samples may not have
included servicing activities related to each asset-backed transaction
included in the Platform. Further, an examination is not designed to detect
noncompliance arising from errors that may have occurred prior to the period
specified above that may have affected the balances or amounts calculated or
reported by the Company during the period covered by this report W 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 management's assertion, for servicing criteria 1122 (d)(4)
(vii) and (d)(4)(xi), the Company has engaged a vendor to perform certain
activities required by this servicing criteria. The Company has determined
that this vendor is not 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 this 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 vendor's activities comply in all material respects with
the servicing criteria applicable to this vendor. The Company is solely
responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendor and related criteria as described in its
 assertion, and we

                                                     Member of
                                                     Deloitte Touche Tohmatsu







performed no procedures with respect to the Company's determination of its
eligibility to use Interpretation 17.06.

In our opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2007 for the PHH Mortgage Corporation's Regulation AB Platform
is fairly stated, in all material respects.


/s/Deloitte & Touche LLP
-----------------------------------


February 28, 2008