EX-34.7
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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 Homecomings Financial, LLC's (the "Company"), a subsidiary
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 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
April 30, 2007 and for the period from January 1, 2007 to April 30, 2007,
excluding criteria 1122(d)(1)(i),(iii); 1122(d)(2)(iv); 1122(d)(3)(i),(ii); 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 criterion set forth in Item 1122(d)(4)(x)(C) of Regulation AB
applicable to the Company during the period ended April 30, 2007. Certain
refunds resulting from payoff transactions were not returned to the obligor
within 30 calendar days of full repayment of the related pool asset, as required
by criterion 1122(d)(4)(x)(C).

In our opinion, except for the material noncompliance described in the
preceding paragraph, Homecomings Financial, LLC complied with the aforementioned
applicable servicing criteria as of and for the four month period ended April
30, 2007 for the Platform, in all material respects.

/s/ PricewaterhouseCoopers LLP

March 17, 2008