PricewaterhouseCoopers
  LLPPricewaterhouseCoopers
      Center300
      Madison AvenueNew
      York NY 10017Telephone
      (646) 471 3000Facsimile (813)
      286 6000
 
 Report
of Independent Registered Public Accounting Firm
 
 Tothe Board of Directors
of Residential Capital, LLC:
 
 We have
examined GMAC Mortgage, LLC (the "Company"), for itself and its affiliated
servicing participant Homecomings Financial, LLC (both subsidiaries 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 primary 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 and
for the year ended December 31, 2007, excluding criteria 1122(d)(1)(i),(iii);
1122(d)(3)(i),(ii),(iii),(iv); 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
criteria set forth in Item 1122(d)(2)(vii)(C) and (D) of Regulation AB
applicable to the Company during the year ended December 31,
2007.  Certain custodial account reconciliations were not reviewed
within timelines outlined in the Company's policies and procedures, as required
by criterion 1122(d)(2)(vii)(C). Certain custodial accounts had reconciling
items which were not resolved within 90 calendar days of original
identification, as required by criterion 1122(d)(2)(vii)(D).
  
 
 
  In our
opinion, except for the material noncompliance described in the preceding
paragraph, the Company complied with the aforementioned applicable servicing
criteria as of and for the year ended December 31, 2007 for the Platform, in all
material respects.
  
 
 March 17,
2008