Exhibit 34.5.1

[Letterhead of Deloitte & Touche LLP]



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| |  |  |  |  |  | Deloitte & Touche LLP Suite 3900
111 SW Fifth Avenue Portland, OR 97204-3642 USA  Tel: +1 503 222 1341 Fax: + 503 224 2172 www.deloitte.com

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors

Wilshire Credit Corporation

We have examined managements assertion, included in the accompanying Certification Regarding Compliance with Applicable Servicing Criteria, that Wilshire Credit
Corporation (the Company), a wholly owned subsidiary of Merrill Lynch Mortgage Capital Inc., a division of Merrill Lynch & Co., New York, NY, complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commissions Regulation AB for the Residential Mortgage Loans Platform (the Platform) as of and for the year ended December 31, 2007, excluding criteria 1122 (d)(1)(iii) and 1122 (d)(4)(xv), which
management has determined are not applicable to the activities performed by the Company with respect to the Platform. Appendix A to managements assertion identifies the individual assetbacked 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 managements assertion about 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 assetbacked 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)(2)(i) 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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| |  |  |  |  |  | Member of Deloitte Touche
Tohmatsu



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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 Residential Mortgage Loans Platform is fairly stated, in all material respects.



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|/s/ Deloitte & Touche LLP
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|Portland, Oregon         
|February 26, 2008        



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