Exhibit 34.1.5

 

[Letterhead of ERNST & YOUNG LLP]

 

**Report of Independent Registered Public Accounting Firm**

 

Board of Directors

National City Mortgage Co.

 

We have examined management’s assertion, included in the accompanying Management’s Assertion on   Compliance with Regulation AB Servicing Criteria, that National City Mortgage Company (NCM),   complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB for the residential mortgage loan servicing platform as of and for the year ended December 31, 2007, and except for Item 1122(d)(1)(iii), 1122(d)(3)(i)(c), 1122(d)(4)(ii), and 1122 (d)(4)(xv), which NCM has determined are not applicable to the activities performed by them with respect to the servicing platform covered by this report. See Appendix A of management’s assertion for the asset backed transactions covered by this platform.  Management is responsible for NCM’s compliance with those servicing criteria. Our responsibility is to express an opinion on management’sassertion about NCM’s compliance with the servicing criteria based on our examination.

 

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, as adopted by the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about NCM’s compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all of the individual asset backed transactions and securities that compromise the platform, testing of less than all of the servicing activities related to the Platform, and determining whether NCM processed those selected transactions and performed those selected activities in compliance with the servicing criteria and as permitted by the Interpretation 17.06 of the SEC Division of Corporation Finance Manual of Publicly AvailableTelephone Interpretations (“Interpretation 17.06”). Furthermore, our procedures were limited to the selected transactions and servicing activities performed by NCM 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 NCM 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 NCM’s  compliance with the servicing criteria.

 

As described in management’s assertion, for servicing criteria 1122(d)(4)(xi) and 1122(d)(4)(xii), NCM has engaged various vendors to perform the activities required by these servicing criteria. NCM has determined that these vendors are not considered a “servicer” as defined in Item 1101(j) of Regulation AB, and NCM  has elected to take a responsibility for assessing compliance with the applicable servicing criteria applicable to each vendor as permitted by Interpretation 17.06. As permitted by Interpretation 17.06, NCM  has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors’ activities comply in all material respects with servicing criteria applicable to each vendor. NCM 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 itsassertion, and we performed no procedures with respect to NCM’s eligibility to apply Interpretation 17.06

 

In our opinion, management’s assertion that NCM complied with the aforementioned servicing criteria as of and for the year ended December 31, 2007 for the residential mortgage loan servicing platform, is fairly stated, in all material respects.

 

/s/ Ernst & Young, LLP

February 28, 2008