EX-34.2
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Operating Committee
Saxon Mortgage Services, Inc.

We have examined Saxon Mortgage Services, Inc.'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 Home Equity Mortgage Loans Platform
(the "Platform") described in the accompanying Management's Certification
Regarding Compliance with Applicable Servicing Criteria as of and for the year
ended December 31, 2007 and the period December 1, 2007 through December 31,
2007, excluding criteria 1122 d(1)(iii), 1122 (d)(2)(iii), 1122 (d)(3)(i)(C),
1122 (d)(4)(i), 1122 (d)(4)(ii), 1122 (d)(4)(iii), 1122 (d)(4)(vi), 1122
(d)(4)(vii), 1122 (d)(4)(x), 1122 (d)(4)(xiv), and 1122 (d)(4)(xv), which
management has determined are not applicable to the activities performed by the
Company with respect to the Platform. Exhibit B to management's assertion
identifies the individual asset-backed transactions defined by management as
constituting 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)(xi)
and 1122(d)(4)(xii), the Company has engaged a vendor to perform certain
activities required by this servicing criteria. The Company has determined that
this vendor is 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 this vendor 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 the
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 vendor
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)(4)(xiii) applicable to the Company during the year ended December 31, 2007
and for the period December 1, 2007 through December 31, 2007. The company
failed to post disbursements within two business days to the obligor's records
maintained by the servicer.

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 Home Equity Mortgage Loans
Platform as of December 31, 2007 and for the period December 1, 2007 through
December 31, 2007.

Management's assertion includes management's responses to the material
noncompliance identified in our examination. Such responses have not been
subjected to the procedures applied in our examination and, accordingly, we do
not express an opinion or provide any form of assurance on the appropriateness
of the responses or the effectiveness of any corrective actions described
therein.

/s/ Deloitte & Touche LLP

March 31, 2008