EX-34.2
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors and Shareholders
Merrill Lynch Bank & Trust, Co., FSB
San Francisco, CA

We have examined Merrill Lynch Bank & Trust, Co., FSB's (the "Company's")
compliance with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission's Regulation AB for the servicing of
residential mortgage loans serviced for others (the "Platform") described in the
accompanying Management's Report on Assessment of Compliance with SEC Regulation
AB Servicing Criteria as of and for the year ended December 31, 2007, excluding
criteria 1122(d)(1)(iii), 1122(d)(3)(i)(C) and 1122(d)(4)(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 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 attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by 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, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those selected activities in compliance with the servicing
criteria during the specified period, and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the Platform.
Further, an examination is not designed to detect noncompliance arising from
errors that may have occurred prior to the period specified above 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.

As described in management's assertion, for servicing criteria 1122(d)(4)(iv),
1122(d)(4)(xi) and 1122(d)(4)(xii), the Company has engaged vendors to perform
certain activities required by this servicing criteria. The Company has
determined that these vendors are not considered a "servicer" as defined in Item
1101(j) of Regulation AB, and the Company has elected to take responsibility for
assessing compliance with the servicing criteria applicable to these vendors as
permitted by Interpretation 17.06 of the SEC Division of Corporation Finance
Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06").
As permitted by Interpretation 17.06, the Company has asserted that it has
policies and procedures in place designed to provide reasonable assurance that
these vendor's activities comply in all material respects with the servicing
criteria applicable to this vendor. The Company is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06 for
the vendors and related criteria as described in its assertion, and we performed
no procedures with respect to the Company's determination of its eligibility to
use Interpretation 17.06.


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Our examination disclosed the following material noncompliance with
1122(d)(2)(ii) and 1122(d)(3)(i)(B) applicable to the Company during the year
ended December 31, 2007. The Company did not have a list of authorized personnel
for the year ended December 31, 2007, necessary to determine compliance with
1122(d)(2)(ii). For 1122(d)(3)(i)(B), the Company incorrectly calculated the end
of the monthly collection period for two transactions.

In our opinion, except for the material noncompliance described in the preceding
paragraph, the Company complied, in all material respects, with the
aforementioned applicable servicing criteria for the servicing of residential
mortgage loans serviced for others Platform as of and for the year ended
December 31, 2007.

/s/ Deloitte & Touche LLP

March 7, 2008


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