Exhibit 34.5


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                                                   PricewaterhouseCoopers LLP
                                                   PricewaterhouseCoopers Center
                                                   300 Madison Avenue
                                                   New York, NY 10017
                                                   Telephone (646) 471 3000
                                                   Facsimile (813) 286 6000

            Report of Independent Registered Public Accounting Firm

To the Board of Directors of Residential Capital, LLC:

We have examined GMAC Mortgage, LLC (the "Company"), for itself and its
affiliated servicing participant Homecomings Financial, LLC (both subsidiaries
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 a primary servicer and involving first and second lien mortgage
loans and home equity loans (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)(i),(iii);
1122(d)(3)(i),(ii),(iii),(iv); and 1122(d)(4)(i),(ii),(iii), 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)(2)(vii)(C) and (D) of Regulation AB
applicable to the Company during the year ended December 31, 2007. Certain
custodial account reconciliations were not reviewed within timelines outlined in
the Company's policies and procedures, as required by criterion
1122(d)(2)(vii)(C). Certain custodial accounts had reconciling items which were
not resolved within 90 calendar days of original identification, as required by
criterion 1122(d)(2)(vii)(D).
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In our opinion, except for the material noncompliance described in the preceding
paragraph, the Company 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

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