Exhibit 34.1




[ERNST & YOUNG LOGO] o Ernst & Young LLP                  o Phone:(213) 977-3200
                       725 South Figueroa Street            www.ey.com
                       Los Angeles, California 90017-5418

             Report of Independent Registered Public Accounting Firm

                Regulation AB Item 1122 HELOC Servicing Platform


Board of Directors and Shareholder
IndyMac Bank, F.S.B.

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Applicable Regulation AB Servicing
Criteria (the "Management Assertion"), that IndyMac Bank, F.S.B. (the "Bank"), a
wholly-owned subsidiary of IndyMac Bancorp, Inc., complied with the servicing
criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's
("SEC") Regulation AB for the home equity lines of credit (HELOC) servicing
compliance platform (the "Regulation AB Item 1122 HELOC Servicing Platform"), as
defined in the Management Assertion, as of and for the year ended December 31,
2007, except for criteria 1122 (d)(1)(iii), 1122 (d)(2)(vi), 1122 (d)(3)(i)(C),
1122 (d)(4)(i), 1122 (d)(4)(ii), 1122 (d)(4)(vi), 1122 (d)(4)(x), 1122
(d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii), and 1122 (d)(4)(xv), which the
Bank has determined are not applicable to the activities performed by them with
respect to the Regulation AB Item 1122 HELOC Servicing Platform covered by this
report. Management is responsible for the Bank's compliance with the applicable
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Bank's compliance with the applicable 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 Bank'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 Regulation AB Item 1122 HELOC Servicing
Platform, and determining whether the Bank processed those selected transactions
and performed those selected activities in compliance with the applicable
servicing criteria and as permitted by the Interpretation 17.06 of the SEC
Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations ("Interpretation 17.06"). Furthermore, our procedures were
limited to the selected transactions and servicing activities performed by the
Bank 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 Bank 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 Bank's compliance with the servicing criteria.

                   A Member Practice of Ernst & Young Global
<PAGE>

[ERNST & YOUNG LOGO]         o Ernst & Young LLP                          Page 2

As described in the Management Assertion, for servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(viii), 1122(d)(4)(ix), and 1122(d)(4)(xiv), the Bank
has engaged various vendors to perform certain activities required by these
servicing criteria. The Bank has determined that these vendors are not
considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the
Bank has elected to take responsibility for assessing compliance with the
applicable servicing criteria applicable to each vendor as permitted by
Interpretation 17.06. As permitted by Interpretation 17.06, the Bank 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 servicing criteria applicable to each vendor. The Bank 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 Bank's eligibility
to apply Interpretation 17.06.

In our opinion, management's assertion that the Bank complied with the
aforementioned servicing criteria, including servicing criteria 1122(d)(2)(i),
1122(d)(4)(iv), 1122(d)(4)(viii), 1122(d)(4)(ix), and 1122(d)(4)(xiv) for which
compliance is determined based on Interpretation 17.06 as described in the third
paragraph above, as of and for the year ended December 31, 2007 for the
Regulation AB Item 1122 HELOC Servicing Platform, is fairly stated, in all
material respects.

                                                           /s/ Ernst & Young LLP

March 12, 2008