Exhibit 34.3

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             Report of Independent Registered Public Accounting Firm

First Data Resources, LLC

We have examined management's assertion, included in the accompanying Report on
Assessment of Compliance with SEC Regulation AB Servicing Criteria, that First
Data Resources, LLC (the Company) complied with the servicing criteria set forth
in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB,
except for the criteria set forth in Sections 1122(d)(1)(i)-(iv), 1122(d)(2)(i)
(except with respect to the Company taking electronic files and other electronic
information received from IndyMac Bank, F.S.B. ("IndyMac") and periodically
posting those to the transaction card master files maintained by the Company as
required pursuant to the agreements between IndyMac and the Company (the
"Transaction Agreements")), 1122(d)(2)(ii)-(vii), 1122(d)(3)(i)-(iv),
1122(d)(4)(i)-(iii), 1122(d)(4)(iv) (except with respect to the Company taking
electronic files and other electronic information received from IndyMac and
periodically posting those to the transaction card master flies maintained by
the Company as required pursuant to the Transaction Agreements) and
1122(d)(4)(v)-(xv) (the "Criteria"(1)), for asset-backed securities transactions
related to residential mortgage loans completed by IndyMac Bank F.S.B. (IndyMac)
for which the Company performed First Data Activities, that were completed on or
after January 1, 2006 and that were registered with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform") as of and for
the year ended December 31, 2007, which the Company has determined are not
applicable to the activities performed by them with respect to the servicing
platform covered by this report. Management is responsible for the Company's
compliance with those 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 and performing such other
procedures as we considered necessary in the circumstances. Our examination
included testing of less than all of the individual asset backed transactions
and securities that comprise the platform, testing of less than all of the
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

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(1) Provided however, that with respect to Items 1122(d)(2)(i) and
1122(d)(4)(iv), the Company's responsibility is limited to taking electronic
files and other electronic information received from IndyMac and periodically
posting those to the transaction card master files maintained by the Company as
required and pursuant to the Transaction Agreements (the "First Data
Activities"), and the Company does not take responsibility for any other
matters.

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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.

In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2007
for the abovementioned Platform is fairly stated, in all material respects.


                                                           /s/ Ernst & Young LLP


January 31, 2008






                  A member firm of Ernst & Young Global Limited