Deloitte
      & Touche LLPSuite
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REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





Board of
Directors


Wilshire
Credit Corporation





We have
examined management's assertion, included in the accompanying Certification
Regarding Compliance with Applicable Servicing Criteria, that Wilshire Credit
Corporation (the "Company"), a wholly-owned subsidiary of Merrill Lynch Mortgage
Capital Inc., a division of Merrill Lynch & Co., New York, NY, complied with
the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
Commission's Regulation AB for the Residential Mortgage Loans Platform (the
"Platform") as of and
for the year ended December 31, 2007, excluding criteria 1122 (d)(1)(iii) and
1122 (d)(4)(xv), which management has determined are not applicable to the
activities performed by the Company with transactions
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 management's assertion about 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. 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.





As
described in management’s assertion, for servicing criteria 1122(d)(2)(i) 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 performed
no procedures with respect to the Company's determination of its eligibility to
use Interpretation 17.06.


Member
      of
                Deloitte
      Touche Tohmatsu









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 Residential Mortgage Loans Platform is fairly stated,
in all material respects.
  /s/
Deloitte & Touche
  Portland,
Oregon
 February
26, 2008