EX-34.2
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KPMG LLP
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St Louis, MO 63102-1761



Report of Independent Registered Public Accounting Firm

The Board of Directors
CitiMortgage, Inc.:

We have examined management's assessment, included in the accompanying
Management Assessment of Compliance with Applicable Servicing Criteria, that
CitiMortgage, Inc. (the Servicer) complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB
in connection with the servicing of 1) first lien residential mortgage loans
except for (a) Freddie Mac, Fannie Mae, and Ginnie Mae residential mortgage
loan securitizations unless part of a special bond program and (b) loans held
for its own portfolio and 2) student loans issued subsequent to January 1,
2006, in which the Servicer only performs criteria 1122(d)(3)(i)(A),
1122(d)(3)(i)(B) and 1122(d)(3)(ii); for which the Servicer performs a
particular servicing function pursuant to a servicing agreement with a third
party utilizing the Citilink system (the Platform), except for servicing
criteria 1122(d)(1)(iii), which the Servicer has determined is not applicable
to the activities it performs or performed by a subservicer or vendor retained
by the Servicer with respect to the Platform, as of and for the year ended
December 31, 2007. Management is responsible for the Servicer's compliance with
those servicing criteria. Our responsibility is to express an opinion on
management's assessment about the Servicer'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 Servicer'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 of selected servicing activities related to the Platform, and
determining whether the Servicer 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 Servicer during the period covered by
this report. Our procedures were not designed to determine whether errors may
have occurred either prior to or subsequent to our tests that may have affected
the balances or amounts calculated or reported by the Servicer 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
Servicer's compliance with the servicing criteria.

As described in the accompanying Management Assessment of Compliance with
Applicable Servicing Criteria, for certain servicing criteria outlined in
Exhibit A, the Servicer has engaged various vendors to perform the activities
required by these servicing criteria. The Servicer has determined that none of
these vendors is considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Servicer has elected to take responsibility for
assessing compliance with the servicing criteria applicable to each vendor as
permitted by Interpretation 17.06 of the SEC Division of Corporation Finance
Manual of Publicly Available Telephone Interpretations (Interpretation 17.06).
As permitted by Interpretation 17.06, the Servicer has asserted that it has



KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.


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policies and procedures in place designed to provide reasonable assurance that
the vendors' activities comply in all material respects with the servicing
criteria applicable to each vendor. The Servicer is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06
for the vendors and related criteria as described in its assessment, and we
performed no procedures with respect to the Servicer's eligibility to apply
Interpretation 17.06.

In our opinion, management's assessment that the Servicer complied with the
aforementioned servicing criteria, including certain servicing criteria
outlined in Exhibit A in the accompanying Management Assessment of Compliance
with Applicable Servicing Criteria, for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the year ended December
31, 2007 is fairly stated, in all material respects.


/s/ KPMG LLP

St. Louis, Missouri
February 22, 2008