PRICEWATERHOUSECOOPERS
------------------------------------------------------------------------------
                                                 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 management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that
Residential Funding Company, LLC (the "Company"), a subsidiary of Residential
Capital, LLC, complied 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 master servicer and/or securities administrator
and involving first and second lien mortgage loans and home equity loans
whether sold as whole loans or transferred in connection with securitization
transactions (the "Platform"), as of and for the year ended December 31, 2007,
excluding criteria 1122(d)(1)(ii); 1122(d)(2)(iv),(vi); and
1122(d)(4)(ii),(v),(viii),(x),(xi),(xii),(xiii), 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 management's assertion 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.

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 Platform is fairly stated, in all material respects.


/s/ PricewaterhouseCoopers LLP



March 17, 2008