Exhibit 34.1


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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 management's assertion, included in the accompanying
Certification Regarding Compliance with Applicable Servicing Criteria, that
Residential Funding Company, LLC (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 a master servicer and/or securities administrator and involving
first and second lien mortgage loans and home equity loans whether sold as whole
loans or transferred in connection with securitization transactions (the
"Platform"), as of and for the year ended December 31, 2007, excluding criteria
1122(d)(1)(ii); 1122(d)(2)(iv),(vi); and 1122(d)(4)(ii), (v), (viii), (x), (xi),
(xii), (xiii), 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