**Exhibit 34.1**






**Report
      of Independent Registered Public Accounting Firm**




The
      Board
      of Directors


First
      Tennessee Bank National Association:





We
      have
      examined management’s assessment, included in the accompanying Report on
      Assessment of Compliance with Regulation AB Servicing Criteria - First
      Horizon Asset Securities Inc. 1st Lien Mortgage Securitizations, that First
      Horizon Home Loans, a division of First Tennessee Bank National Association,
      including its wholly owned subsidiary, First Tennessee Mortgage Services Inc.
      (collectively, the Company), have complied with the servicing criteria set
      forth in Item 1122(d) of the Securities and Exchange
      Commission’s (SEC) Regulation AB for all mortgage loans sold since
      January 1, 2006 which were sold on a servicing retained basis and mortgage
      loans held as of December 31, 2007 for which servicing commenced since
      January 1, 2006, in all cases excluding mortgage loans sold to Federal
      National Mortgage Association, Federal Home Loan Mortgage Corporation, and
      Government National Mortgage Association, and non-prime mortgage loans
      (the Platform), except for servicing criteria 1122(d)(1)(iii) and
      1122(d)(4)(xv), which the Company has determined are not applicable to the
      activities it performs with respect to the Platform, as of and for the year
      ended December 31, 2007. Management is responsible for the Company’s
      compliance with those servicing criteria. Our responsibility is to express
      an
      opinion on management’s assessment about the Company’s compliance based on our
      examination.





Our
      examination was conducted in accordance with the 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
      servicing criteria specified above and performing such other procedures as
      we
      considered necessary in the circumstances. Our examination included testing
      selected asset-backed transactions and securities that comprise the Platform,
      testing 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 servicing criteria. Furthermore,
      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 determine whether errors may have occurred
      either 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 for the selected transactions or any other transactions. 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 the accompanying Report on Assessment of Compliance with Regulation
      AB Servicing Criteria - First Horizon Asset Securities Inc. 1st Lien Mortgage
      Securitizations, for servicing criteria 1122(d)(2)(vi), 1122(d)(2)(vii)(A),
      1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(i), 1122(d)(4)(iv),
      1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(x)(A), 1122(d)(4)(xi), and
      1122(d)(4)(xiii), the Company has engaged various vendors to perform the
      activities required by these 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 each 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 vendors’ activities comply in all material
      respects with the servicing criteria applicable to each 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
      eligibility to apply Interpretation 17.06.








In
      our
      opinion, management’s assessment that the Company complied with the
      aforementioned servicing criteria, including servicing criteria 1122(d)(2)(vi),
      1122(d)(2)(vii)(A), 1122(d)(2)(vii)(B), 1122(d)(2)(vii)(D), 1122(d)(4)(i),
      1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(x)(A),
      1122(d)(4)(xi), and 1122(d)(4)(xiii), for which compliance is determined based
      on Interpretation 17.06 as described above, as of and for the year ended
      December 31, 2007 is fairly stated in all material respects.








/s/
      KPMG
      LLP




Dallas,
      Texas


March
      24,
      2008