Exhibit 34.2
                                  ------------


KPMG [LOGO OMITTED]

                                    KPMG LLP
                                    Suite 2000
                                    355 South Grand Avenue
                                    Los Angeles, CA 90071-1568









            Report of Independent Registered Public Accounting Firm



The Board of Directors
Countrywide Bank, FSB:


We have examined management's assessment, included in the Assessment of
Compliance with Applicable Servicing Criteria, that Treasury Bank, a division
of Countrywide Bank, FSB (the Company) complied with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for publicly issued HELOC and other residential mortgage-backed
securities issued on or after January 1, 2006 (the Platform), specifically
Items 1122(d)(4)(i) and 1122(d)(4)(ii), for which the Company provides
custodial operations of pool assets and related documents, 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 identifies the individual asset-backed transactions and
securities defined by management 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.


<PAGE>


In our opinion, management's assessment that the Company complied with the
aforementioned servicing criteria 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