Exhibit 34.1

PricewaterhouseCoopers [LOGO]
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                                                  PricewaterhouseCoopers LLP
                                                  300 Madison Avenue
                                                  New York NY 10017
                                                  Telephone (646) 471 3000
                                                  Facsimile (813) 286 6000

             Report of Independent Registered Public Accounting Firm

To the Stockholder of JPMorgan Chase Bank, National Association:

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with Applicable Servicing
Criteria, that JPMorgan Chase Bank, National Association (the "Company")
complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB, as of and for the year ended December
31, 2007 (the "Reporting Period") for asset-backed securities transactions
backed by non-prime residential mortgages serviced on the Loan Servicing and
Accounting Management System I ("LSAMS I") where the related asset-backed
securities were outstanding during the Reporting Period (the "Platform")
excluding criteria 1122(d)(1)(iii); 1122(d)(2)(i), (ii), (iii), (iv), (v), (vi),
(vii); 1122(d)(3)(i), (ii), (iii), (iv); 1122(d)(4)(iv), (v), (vi), (vii),
(viii), (ix), (x), (xi), (xii), (xiii), (xiv), and (xv), which the Company has
determined are not applicable to the activities performed by it 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 management's
assertion based on our examination.

Our examination was conducted in accordance with standards of 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 and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing of selected
asset-backed transactions and securities that comprise the Platform, testing of
selected servicing activities related to the Platform, and determining whether
the Company processed those selected transactions and performed those selected
activities in compliance with the applicable servicing criteria. Our procedures
were limited to the selected transactions and servicing activities performed by
the Company during the period covered by this report. Our procedures were not
designed to detect noncompliance arising from errors that may have occurred
prior to or subsequent to our tests 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.

In our opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2007 for the for asset-backed securities transactions backed by
non-prime residential mortgages serviced on the LSAMS I where the related
asset-backed securities were outstanding during the Reporting Period is fairly
stated, in all material respects.

/s/ PricewaterhouseCoopers LLP

February 25, 2008