Exhibit 34.4
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KPMG LLP [LOGO OMITTED]      KPMG LLP
                             Suite 2000
                             355 South Grand Avenue
                             Los Angeles, CA 90071-1588




            Report of Independent Registered Public Accounting Firm

The Board of Directors
Newport Management Corporation:

We have examined management's assessment, included in the Assessment of
Compliance with Applicable Servicing Criteria, that Newport Management
Corporation (the Company) complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commission's Regulation AB for
pools of loans, underlying publicly issued residential mortgage-backed
securities that were issued on or after January 1, 2006 by Indymac Bank, FSB
(Indymac), on which escrow payments were disbursed in 2007 (the Platform),
specifically Item 1122(d)(4)(xi), only as it relates to: (1) processing the
obligor's hazard insurance information it receives and providing Indymac with
the applicable hazard insurance effective date, payment amount, and payee
(collectively, Insurance Information); (2) providing the Insurance Information
to Indymac no later than 5 days prior to the applicable expiration date as
indicated in the Insurance Information; and (3) from October 1, 2007 through
and including December 31, 2007, disbursing escrowed insurance payments to
insurance carriers on or before the applicable expiration date, as of and for
the year ended December 31, 2007. Management has determined that all other
criteria set forth in Item 1122(d) are not applicable to the Company because
the Company does not perform activities with respect to the Platform relating
to those criteria. Schedule A to the Assessment of Compliance with Applicable
Servicing Criteria lists the individual asset-backed transactions and
securities identified by Indymac as constituting the Platform. 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 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.

          KPMG LLP, a U.S. limited liability partnership, is the U.S.
            member firm of KPMG International, a Swiss cooperative.


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

                                       /s/ KPMG LLP

Los Angeles, California
February 28, 2008




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