Exhibit 34.1

                               [LOGO] SQUAR MILNER


                                                                    EXHIBIT 34.1


                        REPORT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM

Board of Directors
Accredited Home Lenders Holding Co.

We have examined management's assertion, included in the accompanying Servicer's
Annual Report on Assessment of Compliance, that Accredited Home Lenders, Inc.
(the "Company") complied with the servicing criteria set forth in Item 1122(d)
of the Securities and Exchange Commission's Regulation AB for publicly issued
asset-backed securities transactions that were completed on or after January 1,
2006, for which the Company served as a servicer, and that were registered with
the Securities and Exchange Commission pursuant to the Securities Act of 1933
for related asset-backed securities involving sub-prime first-lien and
second-lien residential mortgage loans that were outstanding during the year
ended December 31, 2007 (herein referred to as "the Platform"), except for
criteria 1122(d)(1)(iii), which management has determined is not applicable to
the activities performed by the Company with respect to the Platform. With
respect to Items 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii) and
1122(d)(3)(iv), the Company's responsibilities are limited to the timely
delivery of contractual payments and other information to the Indenture Trustee,
Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas,
and the Company does not take responsibility for the reports or cash
disbursements to investors. Management is responsible for the Company's
compliance with the applicable servicing criteria. Our responsibility is to
express an opinion on management's assertion about the Company's compliance with
the applicable servicing criteria for the Platform based on our examination.

Our examination was conducted in accordance with the 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 for the Platform and performing such other
procedures, as we considered necessary in the circumstances. Our examination
included selecting a sample of transactions and compliance activities related to
the Platform during the examination period, and evaluating whether the Company
processed those transactions and performed those activities in compliance with
the applicable servicing criteria for the period covered by this report.
Accordingly, our testing may not have included servicing activities related to
each asset-backed transaction or security constituting the Platform. Our testing
of selected transactions and compliance activities was limited to calculations,
reports, and activities performed by the Company during the period covered by
this report. Our procedures were not designed to determine whether errors may
have occurred either prior

<TABLE>
<CAPTION>
                                       SQUAR, MILNER, PETERSON, MIRANDA & WILLIAMSON, LLP
                         Certified Public Accountants & Financial Advisors, Serving Clients Since 1951
<S>                                                                          <C>
4100 Newport Place Drive, Third Floor | Newport Beach, CA 92660              3655 Nobel Drive, Suite 500 | San Diego, CA 92122
Tel: 949-222-2999 | Fax: 949-222-2989                                                    Tel: 858-597-4100 | Fax: 858-597-4111

                                           Website: www.squarmilner.com
</TABLE>

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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
for the selected transactions or any other transactions. 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
applicable servicing criteria.

As described in management's assertion included in the accompanying Appendix A,
for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(iv), the Company has engaged
various vendors to perform activities required by these servicing criteria. The
Company has determined that these vendors are 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 each 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 vendors' activities comply in all material
respects with the servicing criteria applicable to each vendor. The Company is
solely responsible for determining that it meets the SEC requirements to apply
Interpretation 17.06 for the vendors and related criteria as described in its
assertion, and we performed no procedures with respect to the Company's
eligibility to apply Interpretation 17.06.

Our examination disclosed material non-compliance with the following criteria
during the twelve months ended December 31, 2007:

      o     criteria 1122(d)(1)(i): The Company's did not have policies and
            procedures to effectively monitor certain triggers and report events
            of default as required in the Transfer and Servicing Agreements for
            certain of the Company's securitized transactions,

      o     criteria 1122(d)(3)(i) and 1122(d)(4)(xiv): The Company did not
            accurately report to the Trustees, and Master Servicer, where
            appropriate, the percentages of securitized pool assets in REO,
            Bankruptcy or Foreclosure for the cutoff periods ended September and
            October 2007, as required by the Sale and Servicing Agreements for
            the Company's securitized transactions.

In our opinion, except for the material non-compliance described above,
management's assertion that the Company complied with the aforementioned
applicable servicing criteria, including servicing criteria 1122(d)(2)(i) and
1122(d)(4)(iv) for which compliance is determined based on Interpretation 17.06
as described above, as of December 31, 2007 and for twelve months ended December
31, 2007 for the Platform is fairly stated, in all material respects.

/s/ Squar, Milner, Peterson, Miranda & Williamson, LLP

Newport Beach, California
February 29, 2008