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 ______________________________


             Commission file number of issuing entity: 333-131196-08
                        Home Equity Loan Trust 2007-HSA1
           (Exact name of issuing entity as specified in its charter)

                Residential Funding Mortgage Securities II, Inc.
              (Exact name of depositor as specified in its charter)

                        Residential Funding Company, LLC
               (Exact name of sponsor as specified in its charter)

                                    Delaware
      (State or other jurisdiction of incorporation or organization of the
                                 issuing entity)

            c/o Residential Funding Company, LLC, as Master Servicer
                        One Meridian Crossings, Suite 100
                          Minneapolis, Minnesota 55423
           (Address of principal executive offices of issuing entity)

                                 (952) 857-7000
                     (Telephone number, including area code)

                                      None
                      (I.R.S. Employer Identification No.)

                                       N/A
           (Former name, former address, if changed since last report)

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|


<PAGE>


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 |X|  No  |_|
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.
|X| Yes           |_| No
Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K (ss. 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 the Form 10-K or any amendment to this Form 10-K.  |X|
[Item 405 of Regulation S-K is 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.
(Check one):
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|
Registrant has no voting or non-voting common equity outstanding held by
non-affiliates.


<PAGE>


                                   PART I

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 1:  Business.
Item 1A: Risk Factors.
Item 2:  Properties.
Item 3:  Legal Proceedings.
Item 4:  Submission of Matters to a Vote of Security Holders.

Item 1B. Unresolved Staff Comments.

Not Applicable.

Substitute information provided in accordance with General Instruction J to
Form 10-K:

Item 1112(b) of Regulation AB. Significant Obligors of Pool Assets
(Financial Information).

None.

Item 1114(b)(2) of Regulation AB: Credit Enhancement and Other Support,
Except for Certain Derivatives Instruments (Financial Information).

Financial Statements of MBIA Insurance Corporation for the period ended
December
31, 2007 are incorporated by reference as Exhibit 99.1 to this Report on
Form 10-K.

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

Based on the standards set forth in Item 1115(b) of Regulation AB, no
information is required in response to this Item.

Item 1117 of Regulation AB: Legal Proceedings.

There are no material pending legal or other proceedings  involving the mortgage
loans or Residential Funding Company,  LLC ("Residential  Funding"),  as sponsor
and master  servicer,  Residential  Funding  Mortgage  Securities  II, Inc.,  as
depositor,  Home  Equity  Loan Trust  2007-HSA1,  as the  issuing  entity,  GMAC
Mortgage, LLC ("GMACM"), as subservicer, or other parties described in Item 1117
of Regulation AB that,  individually or in the aggregate,  would have a material
adverse impact on investors in the securities (the  "Securities")  to which this
report relates.


<PAGE>


     Residential  Funding  and GMACM are  currently  parties  to  various  legal
proceedings  arising  from  time  to  time  in  the  ordinary  course  of  their
businesses,  some of which  purport to be class  actions.  Based on  information
currently available, it is the opinion of Residential Funding and GMACM that the
eventual outcome of any currently pending legal  proceeding,  individually or in
the  aggregate,  will not have a  material  adverse  effect on their  ability to
perform  their  obligations  in relation to the mortgage  loans.  No  assurance,
however,  can be given that the final  outcome of these  legal  proceedings,  if
unfavorable,  either individually or in the aggregate, would not have a material
adverse impact on Residential  Funding or GMACM.  Any such  unfavorable  outcome
could  adversely  affect the ability of Residential  Funding or GMACM to perform
its servicing  duties with respect to the mortgage loans and potentially lead to
the replacement of Residential Funding or GMACM with a successor servicer.

Among  the  legal  proceedings  to  which  Residential  Funding  is a party is a
putative class action lawsuit that was filed against a lender (Mortgage  Capital
Resources Corporation),  Residential Funding and other parties in state court in
Kansas City,  Missouri.  Plaintiffs  asserted  violations of the Missouri Second
Mortgage  Loan Act  ("SMLA"),  Mo.R.S.  Section  408.233,  based on the lender's
charging or  contracting  for payment of allegedly  unlawful  closing  costs and
fees.  The relief sought  included a refund of all allegedly  illegal fees,  the
refund of interest paid, and the discounted present value of interest to be paid
in the future on active mortgage loans.  The plaintiffs also sought  prejudgment
interest and punitive damages.

Residential  Funding is an assignee of some of the  mortgage  loans in question.
The plaintiffs  contended that  Residential  Funding is strictly  liable for the
lender's alleged SMLA violations pursuant to the assignee provisions of the Home
Ownership  and Equity  Protection  Act of 1994,  15 U.S.C.  Section  1641(d)(1).
Residential  Funding  terminated its  relationship  with the lender in early May
2000.

In connection with that  proceeding,  on January 4, 2008, a verdict was returned
that Residential  Funding pay $4.33 million in actual damages and $92 million in
punitive damages.  Residential  Funding intends to appeal and vigorously contest
the punitive  damage award.  However,  even if the punitive  damage award is not
reduced  upon  appeal,   Residential  Funding's  management  believes  that  any
liability  with  respect to this  proceeding  would not have a material  adverse
effect on investors in the Securities.


<PAGE>


                                   PART II

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 5:  Market for Registrant's Common Equity, Related Stockholder Matters
         and Issuer Purchases of Equity Securities.
Item 6:  Selected Financial Data.
Item 7:  Management's Discussion and Analysis of Financial Condition and
         Results of Operations.
Item 7A: Quantitative and Qualitative Disclosures About Market Risk.
Item 8:  Financial Statements and Supplementary Data.
Item 9:  Changes in and Disagreements With Accountants on Accounting and
         Financial Disclosure.
Item 9A: Controls and Procedures.
Item 9B: Other Information.

None.

                                  PART III

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 10: Directors and Executive Officers of the Registrant.
Item 11: Executive Compensation.
Item 12: Security Ownership of Certain Beneficial Owners and Management and
         Related Stockholder Matters.
Item 13: Certain Relationships and Related Transactions.
Item 14: Principal Accountant Fees and Services.

Substitute information provided in accordance with General Instruction J to
Form 10-K:

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

Information contemplated by Item 1119 of Regulation AB has been omitted
from this report in reliance on the Instruction to Item 1119.

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

Each of Residential Funding, GMACM,  Homecomings Financial, LLC ("Homecomings"),
LaSalle Bank National  Association  ("LaSalle")  and Wells Fargo Bank,  National
Association  (each,  a  "Servicing  Participant")  has  been  identified  by the
registrant as a party  participating  in the servicing  function with respect to
the pool assets held by the Issuing Entity.  Reports  assessing  compliance with
the servicing criteria applicable to each Servicing Participant (each, a "Report
on  Assessment")  are attached as exhibits to this Form 10-K.  In  addition,  an
attestation  report (each,  an  "Attestation  Report")  regarding each Report on
Assessment has been prepared by the related Servicing  Participant's  registered
independent  public  accounting  firm and is attached as an exhibit to this Form
10-K.


<PAGE>


Residential  Capital,  LLC,  which  owns  indirectly  all of the  equity of both
Homecomings and GMACM, has restructured the operations of Homecomings and GMACM.
As a result of the restructuring -

     (i) on May 1, 2007, the computer system on which Homecomings maintained its
     servicing  platform  was  transferred  from one  system  (LSAMS) to another
     system  (MortgageServ) on which its affiliate GMACM maintains its servicing
     platform; and

     (ii) on September 24, 2007, Homecomings  transferred its servicing platform
     and certain employees responsible for the servicing function to GMACM.

Since  September  24, 2007,  GMACM has serviced the mortgage  loans owned by the
trust that were  previously  serviced by  Homecomings,  and  Homecomings has not
serviced any of those mortgage loans.

As a result of the integration of the Homecomings and GMACM servicing  platforms
on a single computer system as described in clause (i) above -

     (x) the  Report on  Assessment  and  related  Attestation  Report  filed as
     Exhibits  33.3 and 34.3 to this Form 10-K address  Homecomings'  compliance
     with the applicable  servicing  criteria for the  pre-platform  integration
     period from January 1, 2007 through April 30, 2007; and

     (y) the  Report on  Assessment  and  related  Attestation  Report  filed as
     Exhibits  33.2 and 34.2 to this Form 10-K  address (1)  GMACM's  compliance
     with the applicable  servicing  criteria for the  pre-platform  integration
     period  from  January  1,  2007  through  April 30,  2007,  and (2) each of
     Homecomings' and GMACM's compliance with the applicable  servicing criteria
     for the post-platform  integration period from May 1, 2007 through December
     31, 2007.

Vendors

A Servicing  Participant may engage one or more vendors to perform  specific and
limited,  or scripted  activities  that  address all or a portion of one or more
servicing criteria applicable to such Servicing Participant. In general in these
cases,  the Servicing  Participant  has  instituted  policies and  procedures to
monitor whether such vendors'  activities  comply in all material  respects with
such  servicing  criteria,  and may elect to take  responsibility  for assessing
compliance with the servicing criteria applicable to such vendors' activities in
such  Servicing   Participant's  Report  on  Assessment.   Where  the  Servicing
Participant  has not  instituted  such  policies  and  procedures,  or where the
Servicing  Participant  does  not  otherwise  elect to take  responsibility  for
assessing its vendors'  activities,  the vendor is itself treated as a Servicing
Participant  and is required to provide its own Report on Assessment and related
Attestation Report.


<PAGE>


Exceptions

Except as disclosed below, no Report on Assessment or related Attestation Report
has identified  (i) any material  instance of  noncompliance  with the servicing
criteria  identified  in such Report on  Assessment as applicable to the related
Servicing  Participant  or  (ii)  any  material  deficiency  in  such  Servicing
Participant's policies and procedures to monitor vendor compliance.

GMAC Mortgage,  LLC: The Report on Assessment  prepared by GMACM and the related
Attestation Report have identified  material  noncompliance with two elements of
one servicing criterion applicable to it. Specifically, with regard to servicing
criterion 1122(d)(2)(vii),  which contemplates that reconciliations are prepared
on a monthly basis for all asset-backed securities related bank accounts -

     o    certain custodial account reconciliations were not reviewed within the
          timelines outlined in GMACM's policies and procedures, as contemplated
          by criterion 1122(d)(2)(vii)(C); and

     o    certain  custodial  accounts  had  reconciling  items  which  were not
          resolved  within  90  calendar  days of  original  identification,  as
          contemplated by criterion 1122(d)(2)(vii)(D).

The registrant  does not believe these instances of  noncompliance  had material
impacts or effects on  investors,  and  appropriate  measures have been taken to
resolve the bank reconciliation items noted in the Report on Assessment,  and to
prevent such instances of  noncompliance in the future or to detect them in such
a manner as to permit prompt correction.

Homecomings Financial, LLC: The Report on Assessment prepared by Homecomings and
the related Attestation Report have identified  material  noncompliance with one
servicing  criterion  applicable to it.  Specifically,  with regard to servicing
criterion  1122(d)(4)(x)(C),  certain refunds resulting from payoff transactions
were not returned to the obligor  within 30 calendar  days of full  repayment of
the related pool asset, as  contemplated by such criterion.  The registrant does
not believe these instances of noncompliance  had material impacts or effects on
investors, and appropriate measures have been taken to prevent such instances of
noncompliance  in the  future  or to  detect  them in such a manner as to permit
prompt correction.

LaSalle Bank National Association:  The Report on Assessment prepared by LaSalle
and  attached  to this Report on Form 10-K  describes  in Appendix B thereto the
following material instance of noncompliance related to investor reporting:

"1122(d)(3)(i)(A)  and (B) - During the  [r]eporting  [p]eriod,  certain monthly
investor or remittance  reports were not prepared in  accordance  with the terms
set forth in the  transaction  agreements and certain  investor  reports did not
provide the information calculated in accordance with the terms specified in the
transaction  agreements for which certain  individual errors may or may not have
been material."


<PAGE>


According to LaSalle,  the investor reporting errors identified in its Report on
Assessment as material instances of noncompliance included, for example, revised
delinquency,  REO,  foreclosure,  repurchase,  payoff or modified  loan  counts,
category indicators and/or balances.  LaSalle indicates that the conclusion that
these investor reporting errors amounted to a material instance of noncompliance
was  based  primarily  on the  aggregate  number of  errors  as  opposed  to the
materiality of any one error.

LaSalle also  indicates  that these  investor  reporting  errors were  generally
caused  by human  error  resulting  primarily  from  high  volume  monthly  data
processing  demands that had to be addressed within constricted time frames with
less than a full complement of operational staff.  Between the fourth quarter of
2007 and the date of its Report on  Assessment,  LaSalle  indicates  that it has
employed additional  operational staff to accommodate the high volume of monthly
investor reporting  requirements and minimize the risk of the investor reporting
errors  recurring.  LaSalle also indicates that other necessary  controls are in
place to minimize the risk of such errors.

We  have  not  independently  verified  the  accuracy  of  LaSalle's  assertions
concerning  these investor  reporting  errors or the adequacy of its remediation
efforts.

Platform-Level Reports

Regulations of the Securities and Exchange  Commission  (the "SEC") require that
each  Servicing  Participant  complete a Report on  Assessment  at a  "platform"
level,  meaning that the transactions covered by the Report on Assessment should
include  all  asset-backed  securities  transactions  involving  such  Servicing
Participant  that are backed by the same asset type.  Further  guidance from the
SEC staff identifies  additional  parameters  which a Servicing  Participant may
apply to define  and  further  limit its  platform.  For  example,  a  Servicing
Participant  may define its  platform  to include  only  transactions  that were
completed  on or after  January  1, 2006 and that were  registered  with the SEC
pursuant  to  the  Securities  Act  of  1933.  Each  Servicing   Participant  is
responsible  for defining its own platform,  and each  platform  will  naturally
differ based on various factors,  including the Servicing Participant's business
model,  the  transactions  in which it is involved  and the range of  activities
performed in those transactions.

Based on our understanding of their platforms and the guidance that is available
at this time, we believe that the parameters by which the Servicing Participants
have defined their platforms should be permissible.  However,  because the SEC's
regulations  are new and the guidance  that is available at this time is subject
to clarification or change, we cannot assure you that the SEC and its staff will
necessarily agree.


<PAGE>


Item 1123 of Regulation AB: Servicer Compliance Statement.

Each of Residential Funding, GMACM and Homecomings (each, a "Servicer") has been
identified by the  registrant as a servicer with respect to the pool assets held
by the Issuing Entity. Each Servicer has provided a statement of compliance with
its  obligations  under the servicing  agreement  applicable to such Servicer (a
"Compliance  Statement") for the portion of the period covered by this Form 10-K
during which such Servicer was servicing the pool assets, in each case signed by
an authorized officer of such Servicer. Each Compliance Statement is attached as
an exhibit to this Form 10-K.  None of the Compliance  Statements has identified
any instance  where the related  Servicer has failed to fulfill its  obligations
under the applicable servicing agreement in any material respects.

                                   PART IV

Item 15.    Exhibits, Financial Statement Schedules.

      (a)(1)   Not Applicable.

      (a)(2)   Not Applicable.

      (a)(3)   Not Applicable.

      (b)      Exhibits.

Exhibit
Number                                  Description
----------   ------------------------------------------------------------------
3.1          Certificate of Incorporation of Residential Funding Mortgage
             Securities II, Inc. (incorporated by reference to the Annual
             Report on Form 10-K for the period ended December 31, 2006,
             filed by Home Loan Trust 2006-HI1 Trust with the  Securities and
             Exchange Commission).
3.2          Bylaws of Residential Funding Mortgage Securities II, Inc.
             (incorporated by reference to the Annual Report on Form 10-K for
             the period ended December 31, 2006, filed by Home Loan Trust
             2006-HI1 Trust with the Securities and Exchange Commission).
4.3          Servicing Agreement dated as of February 27, 2007 among
             Residential Funding Company, LLC, as master servicer, LaSalle
             Bank National Association, as indenture trustee, and the Home
             Equity Loan Trust 2007-HSA1, as issuer (incorporated by
             reference to Exhibit 4.3 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on March 14, 2007).


<PAGE>


4.4          Amended and Restated Trust Agreement dated as of February 27,
             2007 between Residential Funding Mortgage Securities II, Inc.,
             as depositor, and Wilmington Trust Company, as owner trustee
             (incorporated by reference to Exhibit 4.4 included in the Report
             on Form 8-K filed by the Issuing Entity with the Securities and
             Exchange Commission on March 14, 2007).
4.5          Indenture dated as of February 27, 2007 between Home Equity Loan
             Trust 2007-HSA1, as issuer, and LaSalle Bank National
             Association, as indenture trustee, and Appendix A thereto
             (incorporated by reference to Exhibit 4.5 included in the Report
             on Form 8-K filed by the Issuing Entity with the Securities and
             Exchange Commission on March 14, 2007).
10.1         Home Equity Loan Purchase Agreement dated as of February 27,
             2007 by Residential Funding Mortgage Securities II, Inc., as
             purchaser, and Residential Funding Company, LLC, as seller
             (incorporated by reference to Exhibit 10.1 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on March 14, 2007).
10.2         Financial Guaranty Insurance Policy issued by MBIA Insurance
             Corporation relating to Home Equity Loan-Backed Notes, Series
             2007-HSA1 (incorporated by reference to Exhibit 10.2 included in
             the Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on March 14, 2007).
31.1         Certification of Residential Funding Company, LLC pursuant to
             Rule 13a-14(d)/15d-14(d) under the Securities Exchange Act of
             1934.
33.1         Report on Assessment of Compliance with Servicing Criteria of
             Residential Funding Company, LLC as of and for the period ended
             December 31, 2007.
33.2         Report on Assessment of Compliance with Servicing Criteria of
             (i) GMAC Mortgage, LLC for the pre-platform integration period
             from January 1, 2007 through April 30, 2007, and (ii) each of
             Homecomings Financial, LLC and GMAC Mortgage, LLC for the
             post-platform integration period from May 1, 2007 through
             December 31, 2007.
33.3         Report on Assessment of Compliance with Servicing Criteria of
             Homecomings Financial, LLC for the pre-platform integration
             period from January 1, 2007 through April 30, 2007.
33.4         Report on Assessment of Compliance with Servicing Criteria of
             LaSalle Bank National Association as of and for the period ended
             December 31, 2007.
33.5         Report on Assessment of Compliance with Servicing Criteria of
             Wells Fargo Bank, National Association as of and for the period
             ended December 31, 2007.
34.1         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to Residential
             Funding Company, LLC.
34.2         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC and Homecomings Financial, LLC (filed as Exhibit 33.2
             hereto).
34.3         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to Homecomings
             Financial, LLC (filed as Exhibit 33.3 hereto).
34.4         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to LaSalle Bank
             National Association.
34.5         Attestation Report of KPMG LLP on Assessment of Compliance with
             Servicing Criteria relating to Wells Fargo Bank, National
             Association.


<PAGE>


35.1         Servicer Compliance Statement of Residential Funding Company,
             LLC.
35.2         Servicer Compliance Statement of GMAC Mortgage, LLC.
35.3         Servicer Compliance Statement of Homecomings Financial, LLC.
99.1         Financial Statements of MBIA Insurance Corporation (incorporated
             by reference to the audited consolidated financial statements of
             MBIA Insurance Corporation included as Exhibit 99.1 in the
             Annual Report on Form 10-K for the period ended December 31,
             2007 filed by MBIA Inc. (CIK No. 0000814585) with the Securities
             and Exchange Commission on February 29, 2008 (SEC File No.
             1-09583)).

      (c)   Not Applicable.


<PAGE>


                                   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.

Date:  March 24, 2008
                                        Home Equity Loan Trust 2007-HSA1

                                        By:  Residential Funding Company,
                                             LLC, as Master Servicer

                                        By:  /s/ Anthony N. Renzi
                                             Name: Anthony N. Renzi
                                             Title:   Managing Director
                                             (senior officer in charge of the
                                             servicing function)


<PAGE>


                                INDEX TO EXHIBITS

Exhibit
Number                                  Description
----------   ------------------------------------------------------------------
3.1          Certificate of Incorporation of Residential Funding Mortgage
             Securities II, Inc. (incorporated by reference to the Annual
             Report on Form 10-K for the period ended December 31, 2006,
             filed by Home Loan Trust 2006-HI1 Trust with the  Securities and
             Exchange Commission).
3.2          Bylaws of Residential Funding Mortgage Securities II, Inc.
             (incorporated by reference to the Annual Report on Form 10-K for
             the period ended December 31, 2006, filed by Home Loan Trust
             2006-HI1 Trust with the Securities and Exchange Commission).
4.3          Servicing Agreement dated as of February 27, 2007 among
             Residential Funding Company, LLC, as master servicer, LaSalle
             Bank National Association, as indenture trustee, and the Home
             Equity Loan Trust 2007-HSA1, as issuer (incorporated by
             reference to Exhibit 4.3 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on March 14, 2007).
4.4          Amended and Restated Trust Agreement dated as of February 27,
             2007 between Residential Funding Mortgage Securities II, Inc.,
             as depositor, and Wilmington Trust Company, as owner trustee
             (incorporated by reference to Exhibit 4.4 included in the Report
             on Form 8-K filed by the Issuing Entity with the Securities and
             Exchange Commission on March 14, 2007).
4.5          Indenture dated as of February 27, 2007 between Home Equity Loan
             Trust 2007-HSA1, as issuer, and LaSalle Bank National
             Association, as indenture trustee, and Appendix A thereto
             (incorporated by reference to Exhibit 4.5 included in the Report
             on Form 8-K filed by the Issuing Entity with the Securities and
             Exchange Commission on March 14, 2007).
10.1         Home Equity Loan Purchase Agreement dated as of February 27,
             2007 by Residential Funding Mortgage Securities II, Inc., as
             purchaser, and Residential Funding Company, LLC, as seller
             (incorporated by reference to Exhibit 10.1 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on March 14, 2007).
10.2         Financial Guaranty Insurance Policy issued by MBIA Insurance
             Corporation relating to Home Equity Loan-Backed Notes, Series
             2007-HSA1 (incorporated by reference to Exhibit 10.2 included in
             the Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on March 14, 2007).
31.1         Certification of Residential Funding Company, LLC pursuant to
             Rule 13a-14(d)/15d-14(d) under the Securities Exchange Act of
             1934.
33.1         Report on Assessment of Compliance with Servicing Criteria of
             Residential Funding Company, LLC as of and for the period ended
             December 31, 2007.
33.2         Report on Assessment of Compliance with Servicing Criteria of
             (i) GMAC Mortgage, LLC for the pre-platform integration period
             from January 1, 2007 through April 30, 2007, and (ii) each of
             Homecomings Financial, LLC and GMAC Mortgage, LLC for the
             post-platform integration period from May 1, 2007 through
             December 31, 2007.


<PAGE>


33.3         Report on Assessment of Compliance with Servicing Criteria of
             Homecomings Financial, LLC for the pre-platform integration
             period from January 1, 2007 through April 30, 2007.
33.4         Report on Assessment of Compliance with Servicing Criteria of
             LaSalle Bank National Association as of and for the period ended
             December 31, 2007.
33.5         Report on Assessment of Compliance with Servicing Criteria of
             Wells Fargo Bank, National Association as of and for the period
             ended December 31, 2007.
34.1         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to Residential
             Funding Company, LLC.
34.2         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC and Homecomings Financial, LLC (filed as Exhibit 33.2
             hereto).
34.3         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to Homecomings
             Financial, LLC (filed as Exhibit 33.3 hereto).
34.4         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to LaSalle Bank
             National Association.
34.5         Attestation Report of KPMG LLP on Assessment of Compliance with
             Servicing Criteria relating to Wells Fargo Bank, National
             Association.
35.1         Servicer Compliance Statement of Residential Funding Company,
             LLC.
35.2         Servicer Compliance Statement of GMAC Mortgage, LLC.
35.3         Servicer Compliance Statement of Homecomings Financial, LLC.
99.1         Financial Statements of MBIA Insurance Corporation (incorporated
             by reference to the audited consolidated financial statements of
             MBIA Insurance Corporation included as Exhibit 99.1 in the
             Annual Report on Form 10-K for the period ended December 31,
             2007 filed by MBIA Inc. (CIK No. 0000814585) with the Securities
             and Exchange Commission on February 29, 2008 (SEC File No.
             1-09583)).


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