[Grant Thornton Logo]   Accountants and Business Advisors **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**Board of Directors and Shareholders Land America Tax and Flood Services, Inc, We have examined management's assertion, included in the accompany ing Report on Assessment of  Compliance with Regulation AB Servicing Criteria ("Management's Report"), that Land America  T ax  and Flood Services, Inc. (the "Company ") complied with the servicing criteria set forth in item  1122(d) of the U.S. Securities and Exchange Commission's Regulation AB for the residential and  commercial mortgage backed securities for which the Company served as third-party property tax  payment provider on the underlying collateral (the "Platform") as o f   a n d   f o r   t h e   y e a r   e n d e d   December 31, 2007, excluding criteria 1122(d)(1)(i)--(iv), 1122(d)(2)(i)--(vii), 1122(d)(3)(i)--(iv),  1122(d)(4)(i)--(x) and 1122(d)(4)(xiii)--(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 applicable servicing criteria. Our responsibility is to express  an opinion on management's a s s e r t i o n   a b o u t   t h e   C o m p a n y ' s   c o m p l i a n c e   w i t h   t h e   a p p l i c a b l e   servicing criteria for the Platform based on our examination. O u r   e x a m i n a t i o n   w a s   c o n d u c t e d   i n   a c c o r d a n c e   w i t h   t h e   s t a n d a r d s   o f   t h e   P u b l i c   C o m p a n y  Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis,  evidence about the Company's compliance with the applicable servicing criteria for the Platform and performing such other procedures as we considered necessary in the circumstances. Our examination  included testing selected asset -backed transactions and securities constituting the Platform and evaluating whether the Company performed servicing activities related to those transactions and  securities in compliance with the applicable servicing criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities related to each asset -backed  transaction or security constituting the Platform. Further, our examination was not designed to detect  material noncompliance that may have occurred prior to (he period covered by this report and that  may have affected the Company's servicing activities during the period covered by this report. We  believe that our examination provides a reasonable basis for our opinion. ()in- examination does not  provide a legal determination on the Company's compliance with the applicable servicing criteria. In our opinion, management's assertion that Land America Tax and Flood Services, Inc. complied  with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2007 is fairly stated, in all material respects. **/ s /   G r a n t   T h o r n t o n   L L P**San Diego, CA February 6, 2008 12340 El Camino Real Suite 220 San Diego, CA 92130  T  858.704.8000 F    858.704.8099 W   www.grantthornton.com Grant Thornton LLP  US Member of Grant Thornton International