UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                  FORM 10-K


  (Mark one)

  /X/ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the fiscal year ended December 31, 2007

      OR


  / / TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934
      For the transition period from ____________ to ____________



      Commission file number: 333-130373-21

      MASTR Asset Backed Securities Trust 2007-WMC1
      (exact name of issuing entity as specified in its charter)

      Mortgage Asset Securitization Transactions, Inc.
      (exact name of the depositor as specified in its charter)

      UBS Real Estate Securities Inc.
      (exact name of the sponsor as specified in its charter)



  Delaware                                06-1204982
  (State or other jurisdiction of         (I.R.S. Employer
  incorporation or organization)          Identification No.)



  1285 Avenue of the Americas
   New York, NY                                10019
  (Address of principal executive             (Zip Code)
  offices)


 Telephone number, including area code: (212) 713-2000



  Securities registered pursuant to Section 12(b) of the Act:

    NONE.



  Securities registered pursuant to Section 12(g) of the Act:

    NONE.



  Indicate by check mark if the registrant is a well-known seasoned issuer, as
  defined in Rule 405 of the Securities Act.

    Yes ___     No  X



  Indicate by check mark if the registrant is not required to file reports
  pursuant to Section 13 or Section 15(d) of the Act.

    Yes ___     No  X



  Note - Checking the box above will not relieve any registrant required to
  file reports pursuant to Section 13 or 15(d) of the Exchange Act from their
  obligations under those Sections.


  Indicate by check mark whether the registrant (1) has filed all reports
  required to be filed by Section 13 or 15(d) of the Securities Exchange Act
  of 1934 during the preceding 12 months (or for such shorter period that the
  registrant was required to file such reports), and (2) has been subject to
  such filing requirements for the past 90 days.

    Yes  X      No ___



  Indicate by check mark if disclosure of delinquent filers pursuant to Item
  405 of Regulation S-K (Section 229.405 of this chapter) is not contained
  herein, and will not be contained, to the best of registrant's knowledge, in
  definitive proxy or information statements incorporated by reference in Part
  III of this Form 10-K or any amendment to this Form 10-K.

    Not applicable.



  Indicate by check mark whether the registrant is a large accelerated filer,
  an accelerated filer, a non-accelerated filer, or a smaller reporting
  company.  See the definitions of "large accelerated filer", "accelerated
  filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

   Large accelerated filer ___
   Accelerated filer ___
   Non-accelerated filer X (Do not check if a smaller reporting company)
   Smaller reporting company ___

  Indicate by check mark whether the registrant is a shell company (as defined
  in Rule 12b-2 of the Act).

    Yes ___     No  X



  State the aggregate market value of the voting and non-voting common equity
  held by non-affiliates computed by reference to the price at which the
  common equity was last sold, or the average bid and asked price of such
  common equity, as of the last business day of the registrant's most recently
  completed second fiscal quarter.

    Not applicable.



  Indicate by check mark whether the registrant has filed all documents and
  reports required to be filed by Section 12, 13 or 15(d) of the Securities
  Exchange Act of 1934 subsequent to the distribution of securities under a
  plan confirmed by a court.

    Not applicable.



  Indicate the number of shares outstanding of each of the registrant's
  classes of common stock, as of the latest practicable date.

    Not applicable.



  DOCUMENTS INCORPORATED BY REFERENCE

  List hereunder the following documents if incorporated by reference and the
  Part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document
  is incorporated: (1)Any annual report to security holders; (2) Any proxy or
  information statement; and (3)Any prospectus filed pursuant to Rule 424(b)
  or (c) under the Securities Act of 1933. The listed documents should be
  clearly described for identification purposes (e.g., annual report to
  security holders for fiscal year ended December 24, 1980).

    Not applicable.





                                     PART I

  Item 1.      Business.

               Omitted.


  Item 1A.     Risk Factors.

               Omitted.


  Item 1B.     Unresolved Staff Comments.

               None.


  Item 2.      Properties.

               Omitted.


  Item 3.      Legal Proceedings.

               Omitted.


  Item 4.      Submission of Matters to a Vote of Security Holders.

               Omitted.




                                     PART II

  Item 5.      Market for Registrant's Common Equity, Related Stockholder
               Matters and Issuer Purchases of Equity Securities.

               Omitted.


  Item 6.      Selected Financial Data.

               Omitted.


  Item 7.      Management's Discussion and Analysis of Financial Condition and
               Results of Operation.

               Omitted.


  Item 7A.     Quantitative and Qualitative Disclosures About Market Risk.

               Omitted.


  Item 8.      Financial Statements and Supplementary Data.

               Omitted.


  Item 9.      Changes in and Disagreements With Accountants on Accounting and
               Financial Disclosure.

               Omitted.


  Item 9A.     Controls and Procedures.

               Omitted.


  Item 9A(T).  Controls and Procedures.

               Omitted.


  Item 9B.     Other Information.

               None.




                                    PART III

  Item 10.     Directors, Executive Officers and Corporate Governance.

               Omitted.


  Item 11.     Executive Compensation.

               Omitted.


  Item 12.     Security Ownership of Certain Beneficial Owners and Management
               and Related Stockholder Matters.

               Omitted.


  Item 13.     Certain Relationships and Related Transactions, and Director
               Independence.

               Omitted.


  Item 14.     Principal Accounting Fees and Services.

               Omitted.




  ADDITIONAL DISCLOSURE ITEMS FOR REGULATION AB


Item 1112(b) of Regulation AB, Significant Obligor Financial Information.

No single obligor represents 10% or more of the pool assets held by the issuing
entity.



Item 1114(b)(2) of Regulation AB, Significant Enhancement  Provider Financial
Information.

No entity or group of affiliated entities provides any external credit
enhancement or other support for the publicly offered certificates within this
transaction as described under Item 1114 (a) of Regulation AB.



Item 1115(b) of Regulation AB, Certain Derivatives Instruments (Financial
Information).

UBS AG provides an interest rate swap agreement and interest rate cap agreement
for the trust as disclosed in the 424 Prospectus.  No additional disclosure is
necessary because the aggregate significance percentage for the interest rate
swap agreement and interest rate cap agreement is less than 10%.



Item 1117 of Regulation AB, Legal Proceedings.

On February 9, 2006, a trial court in Galveston, Texas entered judgment in the
amount of $1.8 million in compensatory and statutory damages and attorneys' fees
against Ocwen in favor of a plaintiff borrower whose mortgage loan was serviced
by Ocwen.  The plaintiff brought the claims under the Texas Deceptive Trade
Practices Act and other state statutes and common law generally alleging that
Ocwen engaged in improper loan servicing practices.  Ocwen believes that the
judgment is against the weight of evidence and contrary to law and that the
attorneys' fees award, which comprises $1.1 million of the judgment should be
reduced as impermissibly excessive.  Ocwen appealed the decision and will
continue to vigorously defend this matter.

On September 13, 2006, a complaint was filed in the United States Bankruptcy
Court in Delaware against Ocwen and other parties by the Chapter 7 Trustee of
American Business Financial Services, Inc. and its subsidiaries (collectively,
"ABFS") alleging various improper activities and conduct that have harmed ABFS.
Claims against Ocwen include damages resulting from improperly servicing
mortgage loans included in ABFS-sponsored securitizations and from actions
relating to the acquisition of servicing rights from ABFS on those
securitizations.  Ocwen believes the claims made by ABFS are without merit and
intends to vigorously defend the matter.

The litigation which had an initial judgment  against Ocwen rendered on February
9, 2006, in a trial court in Galveston, Texas concluded with a final settlement
on January 16, 2008.  There are no further updates to the disclosure of legal
proceedings previously provided in the prospectus.

On or about February 6, 2008, Franklin Credit Management Corporation
("Franklin") filed an action against WMC Mortgage, LLC ("WMC") in Supreme Court
of New York, New York County, seeking to have WMC repurchase approximately 440
loans that WMC had sold to Franklin in September and November 2006. Franklin
alleges that WMC breached certain representations and warranties in the loan
sale agreements and claims that it has incurred damages in excess of $35
million. Franklin also seeks attorney fees. WMC's initial response to the
complaint is due on April 4, 2008.

On or about December 7, 2007, PMI Mortgage Insurance Co. ("PMI") and PMI
Guaranty Co. ("PGC"), affiliated insurance companies, initiated an action
against WMC Mortgage Corp. ("WMC") and GE Money Bank in the Superior Court of
California, County of Los Angeles, seeking to have WMC specifically perform and
repurchase 120 mortgage loans.  The loans at issue are part of a pool of 5,000
loans that had been originated by WMC, and through a series of subsequent
transactions, transferred to a trust (the "Trust"), which issued securities
secured by the loans.  PMI and PGC separately contracted with the Trust to
insure $29.6 million of payments of the mortgage loans (PMI) or principal and
interest payments (PGC) on one particular class of securities.  The complaint
alleges that WMC breached certain representations and warranties in the loan
sale agreements.  PMI and PGC also assert claims for negligent and intentional
misrepresentation.  They seek unspecified damages and punitive damages, but do
not allege making any payments under their policies.  WMC has filed a motion to
dismiss the complaint.

On or about May 4, 2007, two former salespersons, Charmaine Van Heyn and
Christine Boskovich, filed a class action complaint against WMC Mortgage Corp.
("WMC") and WMC-GEMB Mortgage Corp. in Superior Court of the State of
California, Los Angeles County on behalf of all California business development
representatives ("BDRs") and business development associates ("BDAs"). The
complaint alleges that WMC violated various provisions of the Fair Labor
Standards Act, the California Labor Code, and the California Business and
Professions Code. In substance, the claims are that: (1) all the putative class
members should have been paid overtime; (2) BDRs were improperly required to pay
other employees in violation of California wage deduction laws; (3) the
compensation of some members of the putative class violated minimum wage laws;
(4) the putative class members did not receive meal and rest breaks; (5)
accurate wage statements were not provided; and (6) not all expenses were
reimbursed. Plaintiffs seek general, liquidated and punitive damages, and
attorney's fees. WMC has denied the allegations in the complaint; the parties
are currently engaged in discovery.

On or about July 11, 2007, the National Association for the Advancement of
Colored People ("NAACP") filed a class action complaint against eleven mortgage
lenders, including WMC Mortgage Corp. ("WMC"), in United States District Court
in the Central District of California, alleging that the lenders violated the
Fair Housing Act ("FHA"), 42 U.S.C. Section 3601, et seq., the Equal Credit
Opportunity Act ("ECOA"), 15 U.S.C. Section 1691, et seq., and the Civil Rights
Act ("CRA"), 42 U.S. C. Sections 1981, 1982. NAACP has amended the complaint
twice and the number of defendants is now seventeen. In the second amended
complaint, filed on March 8, 2008, NAACP bases its claims of discrimination
against WMC on assertions, inter alia, that (1) WMC unlawfully "steered" African
American consumers to less favorable subprime mortgage loans and (2) WMC
marketed to minorities adjustable rate loans with low initial rates without
evaluating the ability of the applicant to pay the subsequent adjusted higher
rate. NAACP purports to bring the action as a class action "on behalf of itself
and all others similarly situated, as well as on behalf of the General Public
and Acting in the Public Interest," and seeks declaratory, equitable and
injunctive relief, and attorneys' fees and costs. Pursuant to a Stipulated
Initial Case Management Order entered by the Court on March 14, 2008, defendants
may move to dismiss the Second Amended Complaint by April 4, 2008, a hearing
thereon is scheduled for June 2, 2008, a schedule/status conference is scheduled
for July 7, 2008, and no discovery is to occur until after the Conference.

On or about January 25, 2008, two alleged "minority borrowers" filed a class
action complaint (Lopez et al. v. GE Money Bank et al.) against GE Money Bank,
and WMC Mortgage Corp. and WMC Mortgage, LLC in United States District Court in
the Central District of California asserting that defendants' credit pricing
policy had a discriminatory impact on minority applicants for home mortgage
loans, in violation of the Fair Housing Act ("FHA"), 42 U.S.C. Section 3601, et
seq., the Equal Credit Opportunity Act ("ECOA"), 15 U.S.C. Section 1691, et
seq., and the Civil Rights Act ("CRA"), 42 U.S.C. Sections 1981, 1982.
Plaintiffs seek disgorgement of "all disproportionate non-risk charges imposed
on minority borrowers," restitution, actual and punitive damages, declaratory
and injunctive relief, including an order enjoining, inter alia, "any
non-risk-related discretionary policy employed by Defendants," and attorneys'
fees and costs. As of March 24, 2008, plaintiffs had not served the complaint on
any of the defendants.



Item 1119 of Regulation AB, Affiliations and Certain Relationships and Related
Transactions.

The information regarding this Item has been previously filed in a 424(b)(5)
filing dated February 28, 2007.



Item 1122 of Regulation AB, Compliance with Applicable Servicing Criteria.

The reports on assessment of compliance with the servicing criteria for
asset-backed securities and the related attestation reports on such assessments
of compliance are attached hereto under Item 15.

Assurant, Inc. disclosed the following material noncompliance with the
servicing criteria set forth in Item 1122(d)(4)(xii) of Regulation AB
applicable to the Company during the year ended December 31, 2007. As required
by Item 1122(d)(4)(xii) of Regulation AB, any late payment penalties in
connection with any payment to be made on behalf of an obligor are paid from
the servicer's funds are not charged to the obligor, unless the late payment
was due to the obligor's error or omission. Assurant, Inc. did not have, during
the Reporting Period, sufficient policies and procedures to capture the
information with respect to the Platform Transactions necessary to determine
compliance with 1122(d)(4)(xii).



Item 1123 of Regulation AB, Servicer Compliance Statement.

The servicer compliance statements are attached hereto under Item 15.



                               Part IV

  Item 15. Exhibits, Financial Statement Schedules.

  (a) Exhibits.

  (4) The Pooling and Servicing Agreement dated as of February 1, 2007 among
  Mortgage Asset Securitization Transactions, Inc., as depositor, Ocwen Loan
  Servicing, LLC, as servicer, Wells Fargo Bank, N.A., as master servicer,
  trust administrator and custodian, U.S. Bank National Association, as
  trustee (incorporated herein by reference from Exhibit 4.1 of the Current
  Report on Form 8-K of the registrant, as filed with the Commission on March
  22, 2007).

  (10) Incorporated by reference as Exhibit (4).

  (31) Rule 13a-14(d)/15d-14(d) Certification.

  (33) Reports on assessment of compliance with servicing criteria for
  asset-backed securities.


    <TABLE>
    
      <c>

    33.1 Assurant, Inc. as Sub-Contractor for Ocwen Loan Servicing, LLC  *
    33.2 First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Ocwen
    Loan Servicing, LLC  *
    33.3 Ocwen Loan Servicing, LLC as Servicer  *
    33.4 Regulus Group LLC as Sub-Contractor for Ocwen Loan Servicing, LLC  *
    33.5 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator  *
    33.6 Wells Fargo Bank, N.A. as Custodian  *

    </TABLE>


  (34) Attestation reports on assessment of compliance with servicing criteria
  for asset-backed securities.


    <TABLE>
    
      <c>

    34.1 Assurant, Inc. as Sub-Contractor for Ocwen Loan Servicing, LLC  *
    34.2 First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Ocwen
    Loan Servicing, LLC  *
    34.3 Ocwen Loan Servicing, LLC as Servicer  *
    34.4 Regulus Group LLC as Sub-Contractor for Ocwen Loan Servicing, LLC  *
    34.5 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator  *
    34.6 Wells Fargo Bank, N.A. as Custodian  *

    </TABLE>


   (35) Servicer compliance statements.


    <TABLE>
    
       <c>

    35.1 Ocwen Loan Servicing, LLC as Servicer  *
    35.2 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator  *

    </TABLE>


   (b) Exhibits identified in paragraph (a) above.

   (c) Omitted.

   * Filed herewith



                          SIGNATURES


  Pursuant to the requirements of Section 13 or 15(d) of the Securities
  Exchange Act of 1934, the registrant has duly caused this report to be
  signed on its behalf by the undersigned, thereunto duly authorized.


   MASTR Asset Backed Securities Trust 2007-WMC1
   (Issuing Entity)

   Wells Fargo Bank, N.A.
   (Master Servicer)

   /s/ Melissa Loiselle
   Melissa Loiselle, Vice President
   (senior officer in charge of the servicing function of the master
   servicer)


    Date:   March 31, 2008



  Exhibit Index

  Exhibit No.


   (4) The Pooling and Servicing Agreement dated as of February 1, 2007 among
   Mortgage Asset Securitization Transactions, Inc., as depositor, Ocwen Loan
   Servicing, LLC, as servicer, Wells Fargo Bank, N.A., as master servicer,
   trust administrator and custodian, U.S. Bank National Association, as
   trustee (incorporated herein by reference from Exhibit 4.1 of the Current
   Report on Form 8-K of the registrant, as filed with the Commission on March
   22, 2007).

   (10) Incorporated by reference as Exhibit (4).

   (31) Rule 13a-14(d)/15d-14(d) Certification.

   (33) Reports on assessment of compliance with servicing criteria for
   asset-backed securities.


    <TABLE>

    
      <c>
    33.1 Assurant, Inc. as Sub-Contractor for Ocwen Loan Servicing, LLC
    33.2 First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Ocwen
    Loan Servicing, LLC
    33.3 Ocwen Loan Servicing, LLC as Servicer
    33.4 Regulus Group LLC as Sub-Contractor for Ocwen Loan Servicing, LLC
    33.5 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator
    33.6 Wells Fargo Bank, N.A. as Custodian

    </TABLE>

   (34) Attestation reports on assessment of compliance with servicing
   criteria for asset-backed securities.


    <TABLE>

    
      <c>
    34.1 Assurant, Inc. as Sub-Contractor for Ocwen Loan Servicing, LLC
    34.2 First American Real Estate Solutions of Texas, L.P. as Sub-Contractor for Ocwen
    Loan Servicing, LLC
    34.3 Ocwen Loan Servicing, LLC as Servicer
    34.4 Regulus Group LLC as Sub-Contractor for Ocwen Loan Servicing, LLC
    34.5 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator
    34.6 Wells Fargo Bank, N.A. as Custodian

    </TABLE>

   (35) Servicer compliance statements.


    <TABLE>

    
       <c>
    35.1 Ocwen Loan Servicing, LLC as Servicer
    35.2 Wells Fargo Bank, N.A. as Master Servicer and Trust Administrator

    </TABLE>