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  GMAC  Mortgage,  LLC's  (the  "Company"),  a  subsidiary  of
Residential  Capital,  LLC,  compliance 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 master  servicer and  securities  administrator  and involving
first and second  lien  mortgage  loans and home  equity  loan (the  "Platform")
described in the accompanying Certification Regarding Compliance with Applicable
Servicing  Criteria,  as of and for the year ended December 31, 2007,  excluding
criteria                 1122(d)(1)(ii),(iii);1122(d)(2)(i),(iv),(v),(vi),(vii);
1122(d)(4)(i),(ii),(iv),(v),(vi),(vii),(viii),(ix),(x),(xi),(xii),(xiii),
and(xiv),  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 the  Company's  compliance  with the
servicing criteria 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.

Our  examination  disclosed  the  following  material   noncompliance  with  the
servicing  criteria  set  forth  in  Item   1122(d)(3)(i)(B)  of  Regulation  AB
applicable  to the Company  during the year ended  December  31,  2007.  Certain
investor reports did not provide  information  calculated in accordance with the
terms  specified  in  the  transaction  agreements,  as  required  by  criterion
1122(d)(3)(i)(B).

In our opinion, except for the material noncompliance described in the preceding
paragraph,  GMAC  Mortgage,  LLC  complied  with the  aforementioned  applicable
servicing  criteria  as of and for the  year  ended  December  31,  2007 for the
Platform, in all material respects.


/s/ PRICEWATERHOUSECOOPERS LLP

March 17, 2008