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Report
of Independent Registered Public Accounting Firm
 Regulation
AB Item 1122 SFR Servicing Platform


Board of
Directors and Shareholder
 IndyMac
Bank, F.S.B.


We have
examined management's assertion, included in the accompanying Management's
Assertion on Compliance with Applicable Regulation AB Servicing Criteria (the
"Management Assertion"), that IndyMac Bank, F.S.B. (the "Bank"), a wholly-owned
subsidiary of IndyMac Bancorp, Inc., complied with the servicing criteria set
forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB
for the single family residential ("SFR") mortgage loan servicing compliance
platform (the "Regulation AB Item 1122 SFR Servicing Platform"), as defined in
the Management Assertion, as of and for the year ended December 31, 2007, except
for criteria 1122(d)(l)(i), 1122(d)(l)(iii), 1122(d)(3)(i)(C), 1122(d)(4)(ii),
and 1122(d)(4)(xv), which the Bank has determined are not applicable to the
activities performed by them with respect to the Regulation AB Item 1122 SFR
Servicing Platform covered by this report. Management is responsible for the
Bank's compliance with the applicable servicing criteria. Our responsibility is
to express an opinion on management's assertion about the Bank's compliance with
the applicable 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 Bank's compliance with
the applicable servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset backed transactions and securities that
comprise the Regulation AB Item 1122 SFR Servicing Platform, and determining
whether the Bank processed those selected transactions and performed those
selected activities in compliance with the servicing criteria and as permitted
by the Interpretation 17.06 of the Securities and Exchange Commission Division
of Corporation Finance Manual of Publicly Available Telephone Interpretations
("Interpretation 17.06"). Furthermore, our procedures were limited to the
selected transactions and servicing activities performed by the Bank during the
period covered by this report. Our procedures were not designed to determine
whether errors may have occurred either prior to or subsequent to our tests that
may have affected the balances or amounts calculated or reported by the Bank
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
Bank's compliance with the applicable servicing criteria.





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As
described in the Management's Assertion, for servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi), 1122(d)(4)(xii), and
1122(d)(4)(xiii), the Bank has engaged various vendors to perform certain
activities required by these servicing criteria. The Bank has determined that
these vendors are not considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Bank has elected to take responsibility for assessing
compliance with the applicable servicing criteria applicable to each vendor as
permitted by Interpretation 17.06. As permitted by Interpretation 17.06, the
Bank 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 servicing criteria applicable to each vendor. The Bank
is solely responsible for determining that it meets the Securities and Exchange
Commission requirements to apply Interpretation 17.06 for the vendors and
related criteria as described in the Management Assertion, and we performed no
procedures with respect to the Bank's eligibility to apply Interpretation
17.06.


In our
opinion, management's assertion that the Bank complied with the aforementioned
applicable servicing criteria, including servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi), 1122(d)(4)(xii), and
1122(d)(4)(xiii), for which compliance is determined based on Interpretation
17.06 as described above, as of and for the year ended December 31, 2007 for the
Regulation AB 1122 SFR Servicing Platform, is fairly stated, in all material
respects.




/s/ Ernst &
Young LLP


March 12,
2008