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REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board
of Directors


Option
One Mortgage Corporation


We have
examined Option One Mortgage Corporation and its wholly owned subsidiaries,
Premier Property Tax Services, LLC and First Option Asset Management Services’
(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
transactions covered by this report which include publicly-issued asset-backed
securities transactions issued on or after January 1, 2006,for whichthe Company acted as
the master servicer or servicer during calendar 2007, involving, first lien and
second lien subprime residential mortgage loans, excluding loans originated and
serviced by the Company and sold to Government Sponsored Enterprises such as
FNMA (“FannieMae”) amd FHLMC (“Freddie Mac”) (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 of the Company's compliance with the servicing
criteria.


Our
examination disclosed the following material noncompliance with 1122(d)(4)(vi)
applicable to the Company
during the year ended December 31, 2007. The Company made modifications to loans
included in three
securities transactions that were not in accordance with the transaction
agreements.




Member
      ofDeloitte
      Touche Tohmatsu





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 Platform as of and for the
year ended December 31, 2007.


/s/
Deloitte & Touche LLP
  March 14,
2008