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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Option One Mortgage Corporation:

We have examined Option One Mortgage Corporation and its wholly owned
subsidiaries, Premier Property Tax Services, LLC and First Option Asset
Management Services' (the "Company's") compliance with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for the transactions covered by this report which include
publicly-issued asset-backed securities transactions issued on or after
January 1, 2006, for which the Company acted as the master servicer or
servicer during calendar 2007, involving first lien and second lien subprime
residential mortgage loans, excluding loans originated and serviced by the
Company and sold to Government Sponsored Enterprises such as FNMA ("Fannie
Mae") and FHLMC ("Freddie Mac") (the "Platform") described in the accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB
Servicing Criteria as of and for the year ended December 31, 2007, excluding
criteria 1122(d)(1)(iii), 1122(d)(3)(i)C and 1122(d)(4)(xv), which
management has determined are not applicable to the activities performed by
the Company with respect to 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 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.

Our examination disclosed the following material noncompliance with
1122(d)(4)(vi) applicable to the Company during the year ended December 31,
2007. The Company made modifications to loans included in three securities
transactions that were not in accordance with the transaction agreements.


                                                      Member of
                                                      Deloitte Touche Tohmatsu


In our opinion, except for the material noncompliance described in the
preceding paragraph, the Company complied, in all material respects, with the
aforementioned applicable servicing criteria for the Platform as of and for
the year ended December 31, 2007.


/s/  Deloitte & Touche LLP

March 14, 2008




























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