UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, DC 20549
                             --------------------

                                   FORM 10-K
                                 ANNUAL REPORT
                       PURSUANT TO SECTIONS 13 OR 15(d)
                    OF THE SECURITIES EXCHANGE ACT OF 1934

(Mark One)

[X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934

         For the fiscal year ended:   December 31, 2007
                                      -----------------

                                      or

[ ]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

         For the transition period from               to
                                        -------------    -------------

            Commission file number of Issuing Entity: 333-132375-20
                                                      -------------

            CWHEQ Revolving Home Equity Loan Trust, Series 2007-C,
         Revolving Home Equity Loan Asset Backed Notes, Series 2007-C
         ------------------------------------------------------------
          (Exact name of Issuing Entity as Specified in Its Charter)

                Commission file number of Depositor: 333-132375
                                                     ----------

                                  CWHEQ, Inc.
                                  -----------
             (Exact name of Depositor as Specified in Its Charter)

                         Countrywide Home Loans, Inc.
                         ----------------------------
              (Exact name of Sponsor as Specified in Its Charter)

              Delaware                                87-0698310
------------------------------------    --------------------------------------
(State or Other Jurisdiction of         (I.R.S. Employer Identification No. of
Incorporation or Organization of        the Depositor)
the Depositor)

c/o      Countrywide Home Loans, Inc.
         4500 Park Granada
         Calabasas, California                               91302
--------------------------------------         --------------------------------
(Address of Principal Executive Offices                    (Zip Code)
of the Depositor)

Registrant's telephone number, including area code:   (818) 225-3000
                                                      --------------

Securities registered pursuant to Section 12(b) of the Act:  None
                                                             ----

Securities registered pursuant to Section 12(g) of the Act:  None
                                                             ----


<PAGE>


      Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act.         [  ] Yes  [X] No

      Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act.           [  ] Yes  [X] No

      Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.                [X] Yes  [  ] No

      Indicate by check mark if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K (ss.229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge, in
definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K.         [X]

      Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer. See definition of
"accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange
Act. (Check one):

Large Accelerated Filer [ ]  Accelerated Filer [ ]   Non-Accelerated Filer [X]

      Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act).                   [  ] Yes  [X] No

      The Registrant has no voting or non-voting common equity held by
non-affiliates.


                                       2
<PAGE>


                      DOCUMENTS INCORPORATED BY REFERENCE

                                     None.

                                     * * *


      This Annual Report on Form 10-K (the "Report") is filed with respect to
the trust entitled CWHEQ Revolving Home Equity Loan Trust, Series 2007-C (the
"Issuing Entity"), a statutory trust formed under the laws of the State of
Delaware pursuant to the trust agreement dated as of March 29, 2007 (the
"Trust Agreement") between CWHEQ, Inc., as depositor (the "Company"), and
Wilmington Trust Company, as owner trustee, in connection with the issuance of
Revolving Home Equity Loan Asset Backed Notes, Series 2007-C (the "Notes"),
issued pursuant to an indenture, dated March 30, 2007 (the "Indenture"),
between the Issuing Entity and The Bank of New York, as indenture trustee (the
"Trustee"). The assets of the Issuing Entity are comprised of assets sold to
the Issuing Entity pursuant to a sale and servicing agreement, dated March 30,
2007 (the "Sale and Servicing Agreement") among the Company, as depositor,
Countrywide Home Loans, Inc., as sponsor and master servicer (the "Sponsor"
and the "Master Servicer"), the Issuing Entity and the Trustee, as indenture
trustee.


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<PAGE>


                                    PART I


Item 1.           Business.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 1A.          Risk Factors.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 1B.          Unresolved Staff Comments.

                  Not Applicable.

Item 2.           Properties.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 3.           Legal Proceedings.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 4.           Submission of Matters to a Vote of Security Holders.

                  Omitted as permitted by Instruction J to Form 10-K.


                                       4
<PAGE>


                                    PART II


Item 5.           Market for Registrant's Common Equity, Related Stockholder
                  Matters and Issuer Purchases of Equity Securities.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 6.           Selected Financial Data.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 7.           Management's Discussion and Analysis of Financial Condition
                  and Results of Operations.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 7A.          Quantitative and Qualitative Disclosures about Market Risk.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 8.           Financial Statements and Supplementary Data.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 9.           Changes in and Disagreements With Accountants on Accounting
                  and Financial Disclosure.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 9A.          Controls and Procedures.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 9B.          Other Information.

                  None.


                                       5
<PAGE>


                                   PART III


Item 10.          Directors, Executive Officers and Corporate Governance.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 11.          Executive Compensation.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 12.          Security Ownership of Certain Beneficial Owners and
                  Management and Related Stockholder Matters.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 13.          Certain Relationships and Related Transactions, and Director
                  Independence.

                  Omitted as permitted by Instruction J to Form 10-K.

Item 14.          Principal Accountant Fees and Services.

                  Omitted as permitted by Instruction J to Form 10-K.


                                       6
<PAGE>


                                    PART IV


Item 15.          Exhibits and Financial Statement Schedules.

                  (a) (1) Not applicable.

                      (2) Not applicable.

                      (3) The required exhibits are as follows:

                          o    Exhibit 3(i): Copy of Company's Certificate of
                               Incorporation (Filed as Exhibit 3.1 to
                               Registration Statement on Form S-3 (File No.
                               333-121378))

                          o    Exhibit 3(ii): Copy of Company's By-laws (Filed
                               as Exhibit 3.2 to Registration Statement on
                               Form S-3 (File No. 333-121378))

                          o    Exhibit 4.1: Sale and Servicing Agreement
                               (Filed as part of the Current Report on Form
                               8-K filed on April 16, 2007 under the
                               Commission file number of the Issuing Entity)

                          o    Exhibit 4.2: Indenture (Filed as part of the
                               Current Report on Form 8-K filed on April 16,
                               2007 under the Commission file number of the
                               Issuing Entity)

                          o    Exhibit 31(ii): Rule 15d-14(d) Certification

                          o    Exhibit 33.1: Report on Assessment of
                               Compliance With Servicing Criteria for
                               Asset-Backed Securities for Countrywide
                               Financial Corporation

                          o    Exhibit 33.2: Report on Assessment of
                               Compliance With Servicing Criteria for
                               Asset-Backed Securities for Treasury Bank, a
                               division of Countrywide Bank, FSB

                          o    Exhibit 33.3: Report on Assessment of
                               Compliance With Servicing Criteria for
                               Asset-Backed Securities for the Trustee

                          o    Exhibit 34.1: Attestation Report on Assessment
                               of Compliance With Servicing Criteria for
                               Asset-Backed Securities of KPMG LLP on behalf
                               of Countrywide Financial Corporation

                          o    Exhibit 34.2: Attestation Report on Assessment
                               of Compliance With Servicing Criteria for
                               Asset-Backed


                                       7
<PAGE>


                               Securities of KPMG LLP on behalf of Treasury
                               Bank, a division of Countrywide Bank, FSB

                          o    Exhibit 34.3: Attestation Report on Assessment
                               of Compliance With Servicing Criteria for
                               Asset-Backed Securities of KPMG LLP on behalf
                               of the Trustee

                          o    Exhibit 35: Servicer Compliance Statement of
                               the Master Servicer

                          o    Exhibit 99.1: Consolidated Financial Statements
                               of Financial Guaranty Insurance Company and
                               Subsidiaries

                  (b) See subparagraph (a)(3) above.

                  (c) Not applicable.


                                       8
<PAGE>


                            ADDITIONAL INFORMATION


Item 1112(b) of Regulation AB.          Financial Information of Significant
                                        Obligors.

                  Not Applicable.


Item 1114(b)(2) of Regulation AB.       Financial Information of Significant
                                        Enhancement Providers.

                  See Exhibit 99.1 for the consolidated financial statements
                  of Financial Guaranty Insurance Company and subsidiaries as
                  of December 31, 2007 and December 31, 2006, and for each of
                  the years in the three-year period ended December 31, 2007.


Item 1115(b) of Regulation AB.          Financial Information of Certain
                                        Entities Providing Derivative
                                        Instruments.

                  Not Applicable.


Item 1117 of Regulation AB.             Legal Proceedings.

                  None.


Item 1119 of Regulation AB.             Affiliations and Certain Relationships
                                        and Related Transactions.

                  The Sponsor, the Company, the Issuing Entity and the Master
                  Servicer are affiliated parties. There are no other
                  affiliated parties. There are currently no business
                  relationships, agreements, arrangements, transactions or
                  understandings between (a) the Sponsor, the Company or the
                  Issuing Entity and (b) the Trustee, Swiss Re Financial
                  Products Corporation or Financial Guaranty Insurance
                  Company, or any of their affiliates, that were entered into
                  outside the ordinary course of business or that contain
                  terms other than would be obtained in an arm's length
                  transaction with an unrelated third party and that are
                  material to the investor's understanding of the Notes. No
                  such business relationship, agreement, arrangement,
                  transaction or understanding has existed during the past two
                  years.

Item 1122 of Regulation AB.             Compliance with Applicable Servicing
                                        Criteria.

                  See Exhibits 33.1, 33.2, 33.3, 34.1, 34.2 and 34.3 to this
                  Form 10-K.

Item 1123 of Regulation AB.             Servicer Compliance Statement.

                  See Exhibit 35 to this Form 10-K.



                                       9
<PAGE>


                                  SIGNATURES

      Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.

      CWHEQ REVOLVING HOME EQUITY LOAN TRUST, SERIES 2007-C

                  By:      Countrywide Home Loans, Inc.,
                           as Master Servicer

                           By:      /s/ Steve Bailey
                                    -----------------------------------
                                    Name:  Steve Bailey
                                    Title: Senior Managing Director, Chief
                                    Executive Officer Loan Administration
                                    (Senior officer in charge of the servicing
                                    function of Countrywide Home Loans, Inc.)

                                    Date:  March 31, 2008


                                      10
<PAGE>


      SUPPLEMENTAL INFORMATION TO BE FURNISHED WITH REPORTS FILED PURSUANT TO
SECTION 15(d) OF THE ACT BY REGISTRANTS WHICH HAVE NOT REGISTERED SECURITIES
PURSUANT TO SECTION 12 OF THE ACT.

      No annual report, proxy statement, form of proxy or other proxy
soliciting material with respect to the Issuing Entity or the Depositor has
been, or will be, sent to security holders.


                                      11
<PAGE>


                                 EXHIBIT INDEX

Exhibit           Document
-------           --------

3(i)              Company's Certificate of Incorporation (Filed as Exhibit 3.1
                  to Registration Statement on Form S-3 (File No.
                  333-121378))*

3(ii)             Company's By-laws (Filed as Exhibit 3.2 to Registration
                  Statement on Form S-3 (File No. 333-121378)*

4.1               Sale and Servicing Agreement (Filed as part of the Current
                  Report on Form 8-K filed on April 16, 2007 under the
                  Commission file number of the Issuing Entity)*

4.2               Indenture (Filed as part of the Current Report on Form 8-K
                  filed on April 16, 2007 under the Commission file number of
                  the Issuing Entity)*

31(ii)            Rule 15d-14(d) Certification

33.1              Report on Assessment of Compliance With Servicing Criteria
                  for Asset-Backed Securities for Countrywide Financial
                  Corporation

33.2              Report on Assessment of Compliance With Servicing Criteria
                  for Asset-Backed Securities for Treasury Bank, a division of
                  Countrywide Bank, FSB

33.3              Report on Assessment of Compliance With Servicing Criteria
                  for Asset-Backed Securities for the Trustee

34.1              Attestation Report on Assessment of Compliance With
                  Servicing Criteria for Asset-Backed Securities of KPMG LLP
                  on behalf of Countrywide Financial Corporation

34.2              Attestation Report on Assessment of Compliance With
                  Servicing Criteria for Asset-Backed Securities of KPMG LLP
                  on behalf of Treasury Bank, a division of Countrywide Bank,
                  FSB

34.3              Attestation Report on Assessment of Compliance With
                  Servicing Criteria for Asset-Backed Securities of KPMG LLP
                  on behalf of the Trustee

35                Servicer Compliance Statement of the Master Servicer

99.1              Consolidated Financial Statements of Financial Guaranty
                  Insurance Company and Subsidiaries



---------
*  Incorporated herein by reference.


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