[Chase Logo]  **SERVICER COMPLIANCE STATEMENT**RE: J.P. Morgan Alternative Loan Trust 2007-Al Mortgage Pass-Through Certificates: This Pooling and Servicing Agreement, dated as of February 1, 2007 (the "Agreement"), by and among J.P. Morgan Acceptance Corporation I, a Delaware corporation, as depositor (the "Depositor"), HSBC Bank USA, National Association, as trustee (the "Trustee"), and U.S. Bank National Association, in its dual capacities as master servicer (the "Master Servicer") and securities administrator (the "Securities Administrator"), and acknowledged by J.P. Morgan Mortgage Acquisition Corp., a Delaware corporation, as seller (the "Seller"), for purposes of Sections 2.04 and 2.05 and JPMorgan Chase Bank, National Association, a national banking association, as a custodian and The Bank of New York Trust Company, National Association, as a custodian (each a "Custodian") for purposes of Sections 11.02, 11.06, 11.07, and 11.09 The undersigned, a duly authorized officer of JPMorgan Chase Bank, National Association, as servicer (the "Servicer") pursuant to the J.P. Morgan Alternative Loan  Trust 2007-Al Mortgage Pass-Through Certificates (The "Agreement"), does hereby certify that: (1)A review of the activities of the Servicer during the calendar year ending December 31, 2007 and of the performance of the Servicer under the Agreement has been made under my supervision; and (2)To the best of my knowledge, based on such review, the Servicer has fulfilled all its obligations under the Agreement in all material respects throughout such year. Date: 02/28/2008 JPMorgan Chase Bank, National Association, as Servicer By: /s/ David Lowman    Name: David Lowman Title: Executive Vice President [Chase Logo]  **SUBSERVICER COMPLIANCE STATEMENT**RE: J.P. Morgan Alternative Loan Trust 2007-Al Mortgage Pass-Through Certificates: This Pooling and Servicing Agreement, dated as of February 1, 2007 (the "Agreement"), by and among J.P. Morgan Acceptance Corporation I, a Delaware corporation, as depositor (the "Depositor"), HSBC Bank USA, National Association, as trustee (the "Trustee"), and U.S. Bank National Association, in its dual capacities as master servicer (the "Master Servicer") and securities administrator (the "Securities Administrator"), and acknowledged by J.P. Morgan Mortgage Acquisition Corp., a Delaware corporation, as seller (the "Seller"), for purposes of Sections 2.04 and 2.05 and JPMorgan Chase Bank, National Association, a national banking association, as a custodian and The Bank of New York Trust Company, National Associa tion, as a custodian (each a "Custodian") for purposes of Sections 11.02, 11.06, 11.07, and 11.09 The undersigned, each a duly authorized officer of Chase Home Finance LLC ("CHF"), do hereby certify that: (1)CHF is a Subservicer under the Agreement (2)A review of the activities of CHF during the calendar year ending  December 31, 2007 and of the performance of CHF under the Agreement has been made under our supervision; and (3)To the best of our knowledge, based on such review, CHF has fulfilled all its obligations under the Agreement in all material respects throughout such year. Capitalized terms used but not defined herein shall have the meanings assigned in the Agreement. Date: 02/28/2008 Chase Home Finance LLC, as Subservicer By: s/s Kim Greaves    Name:   Kim Greaves Title:   Senior Vice President  Servicing Manager By: /s/ Jim Miller          Name:   Jim Miller Title:   Senior Vice President  Default Servicing Manager