KPMG
      LLPSuite
      2000355
      South Grand AvenueLos
      Angeles, CA 90071-1568





Report
of Independent Registered Public Accounting Firm


The Board
of Directors


Newport
Management Corporation:


We have
examined management's assessment, included in the Assessment of Compliance with
Applicable Servicing Criteria, that Newport Management Corporation (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for pools of loans, underlying publicly
issued residential mortgage-backed securities that were issued on or after
January 1, 2006 by Indymac Bank, FSB (Indymac), on which escrow payments were
disbursed in 2007 (the Platform), specifically Item 1122(d)(4)(xi), only as it
relates to: (1) processing the obligor's hazard insurance information it
receives and providing Indymac with the applicable hazard insurance effective
date, payment amount, and payee (collectively, Insurance Information); (2)
providing the Insurance Information to Indymac no later than 5 days prior to the
applicable expiration date as indicated in the Insurance Information; and (3)
from October 1, 2007 through and including December 31, 2007, disbursing
escrowed insurance payments to insurance carriers on or before the applicable
expiration date, as of and for the year ended December 31, 2007. Management has
determined that all other criteria set forth in Item 1122(d) are not applicable
to the Company because the Company does not perform activities with respect to
the Platform relating to those criteria. Schedule A to the Assessment of
Compliance with Applicable Servicing Criteria lists the individual asset-backed
transactions and securities identified by Indymac as constituting the Platform.
Management is responsible for the Company's compliance with those servicing
criteria. Our responsibility is to express an opinion on management's assessment
about the Company's compliance 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 servicing
criteria specified above and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing selected
asset-backed transactions and securities that comprise the Platform, testing
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 servicing criteria. Furthermore, 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 determine whether errors may have occurred
either prior 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
servicing criteria.





KPMG LLP, a
U.S. limited liability partnership, is the U.S.
 member firm of KPMG
International, a Swiss cooperative.













In our
opinion, management's assessment that the Company complied with the
aforementioned servicing criterion as of and for the year ended December 31,
2007 is fairly stated, in all material respects.


/s/
KPMG LLP
  Los
Angeles, California
 February
28, 2008