PRICEWATERHOUSECOOPERS  [GRAPHIC OMITTED]

                                                      PRICEWATERHOUSECOOPERS LLP
                                                      300 Madison Avenue
                                                      New York NY 10017
                                                      Telephone (646) 471-3000
                                                      www.pwc.com



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Residential Capital, LLC:

We  have  examined   management's   assertion,   included  in  the  accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that GMAC
Bank (the "Company"),  a subsidiary of Residential  Capital,  LLC, complied with
the servicing  criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for (i) all SEC-registered  transactions closed on or
after January 1, 2006 and (ii) unregistered  transactions  where the Company has
agreed to prepare an assessment  of  compliance in conformity  with Item 1122 of
Regulation  AB, for which the Company acted as Document  Custodian and involving
first and second lien mortgage loans and home equity loans (the "Platform"),  as
of and for the year ended  December  31,  2007,  excluding  criteria  1122(d)(1)
(i),(ii),(iii),(iv);               1122(d)(2)(i),(ii),(iii),(iv),(v),(vi),(vii);
1122(d)(3)(i),(ii),(iii),(iv);              1122(d)(4)(iii),(iv),(v),(vi),(vii),
(viii),(ix),(x),(xi),(xii),(xiii),(xiv),(xv),  which the Company has  determined
are not applicable to the servicing  activities  performed by it with respect to
the Platform.  Appendix B to  management's  assertion  identifies the individual
asset-backed  transactions and securities  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 based on our examination.

Our examination was conducted in accordance with 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 applicable
servicing  criteria  and  performing  such  other  procedures  as we  considered
necessary in the  circumstances.  Our examination  included  testing of selected
asset-backed transactions and securities that comprise the Platform,  testing of
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 applicable servicing criteria.  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 detect  noncompliance  arising  from  errors that may have  occurred
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.  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  applicable  servicing  criteria  as of and  for the  year  ended
December 31, 2007 for the Platform is fairly stated, in all material respects.


/s/ PRICEWATERHOUSECOOPERS LLP

March 17, 2008