UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                    FORM 10-K

(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 ______________________________


             Commission file number of issuing entity: 333-131211-19
                      GMACM Home Equity Loan Trust 2007-HE1
           (Exact name of issuing entity as specified in its charter)

                    Residential Asset Mortgage Products, Inc.
              (Exact name of depositor as specified in its charter)

                               GMAC Mortgage, LLC
               (Exact name of sponsor as specified in its charter)

                                    New York
      (State or other jurisdiction of incorporation or organization of the
                                 issuing entity)

                   c/o GMAC Mortgage, LLC, as Master Servicer
                               1100 Virginia Drive
                       Fort Washington, Pennsylvania 19034
           (Address of principal executive offices of issuing entity)

                                 (215) 734-5000
                     (Telephone number, including area code)

                                      None
                      (I.R.S. Employer Identification No.)

                                       N/A
           (Former name, former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act: None
Securities registered pursuant to Section 12(g) of the Act: None
Indicate by check mark if the registrant is a well-known seasoned issuer,
as defined in Rule 405 of the Securities Act.
Yes |_|  No  |X|


<PAGE>


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 the Form 10-K or any amendment to this Form 10-K.  |X|
[Item 405 of Regulation S-K is not applicable.]

Indicate by check mark whether the registrant is a large accelerated filer,
an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of "large accelerated filer," "accelerated
filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
(Check one):
Large accelerated filer  |_|                              Accelerated filer  |_|
Non-accelerated filer    |X| (Do not check if a smaller reporting company)
                                                  Smaller reporting company  |_|

Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Act).
Yes |_|  No  |X|
Registrant has no voting or non-voting common equity outstanding held by
non-affiliates.


<PAGE>


                                   PART I

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 1:  Business.
Item 1A: Risk Factors.
Item 2:  Properties.
Item 3:  Legal Proceedings.
Item 4:  Submission of Matters to a Vote of Security Holders.

Item 1B. Unresolved Staff Comments.

Not Applicable.

Substitute information provided in accordance with General Instruction J to
Form 10-K:

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

None.

Item 1114(b)(2) of Regulation AB: Credit Enhancement and Other Support,
Except for Certain Derivatives Instruments (Financial Information).

Financial Statements of MBIA Insurance Corporation for the period ended
December
31, 2007 are incorporated by reference as Exhibit 99.1 to this Report on
Form 10-K.

Item 1115(b) of Regulation AB: Certain Derivatives Instruments (Financial
Information).

Based on the standards set forth in Item 1115(b) of Regulation AB, no
information is required in response to this Item.

Item 1117 of Regulation AB: Legal Proceedings.

There are no material pending legal or other proceedings  involving the mortgage
loans or GMAC  Mortgage,  LLC  ("GMACM"),  as sponsor,  servicer or  originator,
Residential Asset Mortgage Products, Inc., as depositor,  GMACM Home Equity Loan
Trust 2007-HE1,  as the issuing entity,  or other parties described in Item 1117
of Regulation AB that,  individually or in the aggregate,  would have a material
adverse impact on investors in the securities (the  "Securities")  to which this
report relates.


<PAGE>


GMACM is  currently a party to various  legal  proceedings  arising from time to
time in the ordinary  course of its business,  some of which purport to be class
actions.  Based on information  currently available,  it is the opinion of GMACM
that  the  eventual   outcome  of  any  currently   pending  legal   proceeding,
individually or in the aggregate, will not have a material adverse effect on its
ability to perform  its  obligations  in  relation  to the  mortgage  loans.  No
assurance,  however,  can be  given  that  the  final  outcome  of  these  legal
proceedings, if unfavorable,  either individually or in the aggregate, would not
have a material  adverse  impact on GMACM.  Any such  unfavorable  outcome could
adversely  affect the  ability of GMACM to perform  its  servicing  duties  with
respect to the mortgage loans and  potentially  lead to the replacement of GMACM
with a successor servicer.


                                   PART II

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 5:  Market for Registrant's Common Equity, Related Stockholder Matters
         and Issuer Purchases of Equity Securities.
Item 6:  Selected Financial Data.
Item 7:  Management's Discussion and Analysis of Financial Condition and
         Results of Operations.
Item 7A: Quantitative and Qualitative Disclosures About Market Risk.
Item 8:  Financial Statements and Supplementary Data.
Item 9:  Changes in and Disagreements With Accountants on Accounting and
         Financial Disclosure.
Item 9A: Controls and Procedures.
Item 9B: Other Information.

None.

                                  PART III

The following Items have been omitted in accordance with General
Instruction J to Form 10-K:

Item 10: Directors and Executive Officers of the Registrant.
Item 11: Executive Compensation.
Item 12: Security Ownership of Certain Beneficial Owners and Management and
         Related Stockholder Matters.
Item 13: Certain Relationships and Related Transactions.
Item 14: Principal Accountant Fees and Services.


<PAGE>


Substitute information provided in accordance with General Instruction J to Form
10-K:

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

Information  contemplated  by Item 1119 of  Regulation  AB has been omitted from
this report in reliance on the Instruction to Item 1119.

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

Each of GMACM,  The Bank of New York Trust Company,  N.A. and GMAC Bank (each, a
"Servicing  Participant")  has  been  identified  by the  registrant  as a party
participating in the servicing  function with respect to the pool assets held by
the Issuing Entity.  Reports  assessing  compliance with the servicing  criteria
applicable to each Servicing  Participant  (each, a "Report on Assessment")  are
attached as exhibits  to this Form 10-K.  In  addition,  an  attestation  report
(each,  an  "Attestation  Report")  regarding each Report on Assessment has been
prepared by the related Servicing  Participant's  registered  independent public
accounting firm and is attached as an exhibit to this Form 10-K.

GMACM has  prepared  two  Reports on  Assessment  that,  together,  address  its
activities as a Servicing Participant:

     (1) a Report on Assessment as of, and for the twelve months ended, December
     31, 2007, that addresses its activities as a primary servicer; and

     (2) a Report on Assessment as of, and for the twelve months ended, December
     31, 2007, that addresses its activities as a master servicer and securities
     administrator.

GMACM Primary Servicer Reports

Residential  Capital,  LLC,  which  owns  indirectly  all of the  equity of both
Homecomings  Financial,  LLC  ("Homecomings")  and GMACM,  has  restructured the
operations of Homecomings and GMACM. As a result of the restructuring -

     (i) on May 1, 2007, the computer system on which Homecomings maintained its
     servicing  platform  was  transferred  from one  system  (LSAMS) to another
     system  (MortgageServ) on which its affiliate GMACM maintains its servicing
     platform; and

     (ii) on September 24, 2007, Homecomings  transferred its servicing platform
     and certain employees responsible for the servicing function to GMACM.

Since  September  24, 2007,  GMACM has  serviced  all  mortgage  loans that were
previously  serviced by  Homecomings,  and  Homecomings  has not serviced any of
those mortgage loans.


<PAGE>


As a result of the integration of the Homecomings and GMACM servicing  platforms
on a single  computer  system as  described  in clause (i) above,  the Report on
Assessment and related  Attestation  Report that address GMACM's activities as a
primary  servicer (filed as Exhibits 33.1.2 and 34.1.2 to this Form 10-K address
(1)  GMACM's   compliance  with  the  applicable   servicing  criteria  for  the
pre-platform integration period from January 1, 2007 through April 30, 2007, and
(2) each of Homecomings'  and GMACM's  compliance with the applicable  servicing
criteria  for the  post-platform  integration  period  from May 1, 2007  through
December 31, 2007.

Vendors

A Servicing  Participant may engage one or more vendors to perform  specific and
limited,  or scripted  activities  that  address all or a portion of one or more
servicing criteria applicable to such Servicing Participant. In general in these
cases,  the Servicing  Participant  has  instituted  policies and  procedures to
monitor whether such vendors'  activities  comply in all material  respects with
such  servicing  criteria,  and may elect to take  responsibility  for assessing
compliance with the servicing criteria applicable to such vendors' activities in
such  Servicing   Participant's  Report  on  Assessment.   Where  the  Servicing
Participant  has not  instituted  such  policies  and  procedures,  or where the
Servicing  Participant  does  not  otherwise  elect to take  responsibility  for
assessing its vendors'  activities,  the vendor is itself treated as a Servicing
Participant  and is required to provide its own Report on Assessment and related
Attestation Report.

Exceptions

Except as disclosed below, no Report on Assessment or related Attestation Report
has identified  (i) any material  instance of  noncompliance  with the servicing
criteria  identified  in such Report on  Assessment as applicable to the related
Servicing  Participant  or  (ii)  any  material  deficiency  in  such  Servicing
Participant's policies and procedures to monitor vendor compliance.

GMAC Mortgage,  LLC--Primary Servicer Reports: The Report on Assessment prepared
by GMACM in its  capacity  as a primary  servicer  and the  related  Attestation
Report have identified material noncompliance with two elements of one servicing
criterion  applicable to it.  Specifically,  with regard to servicing  criterion
1122(d)(2)(vii),  which  contemplates  that  reconciliations  are  prepared on a
monthly basis for all asset-backed securities related bank accounts -

     o    certain custodial account reconciliations were not reviewed within the
          timelines outlined in GMACM's policies and procedures, as contemplated
          by criterion 1122(d)(2)(vii)(C); and

     o    certain  custodial  accounts  had  reconciling  items  which  were not
          resolved  within  90  calendar  days of  original  identification,  as
          contemplated by criterion 1122(d)(2)(vii)(D).


<PAGE>


The registrant  does not believe these instances of  noncompliance  had material
impacts or effects on  investors,  and  appropriate  measures have been taken to
resolve the bank reconciliation items noted in the Report on Assessment,  and to
prevent such instances of  noncompliance in the future or to detect them in such
a manner as to permit prompt correction.

GMAC Mortgage,  LLC--Master  Servicer Reports: The Report on Assessment prepared
by GMACM in its capacity as a master servicer and securities  administrator  and
the related Attestation Report have identified  material  noncompliance with one
servicing  criterion  applicable to it.  Specifically,  with regard to servicing
criterion 1122(d)(3)(i)(B), certain investor reports did not provide information
calculated in accordance with the terms specified in the transaction agreements,
as required by such  criterion.  The registrant does not believe these reporting
errors had any material impacts or effects on investors,  and corrective  action
has been implemented to ensure ongoing compliance.

Platform-Level Reports

Regulations of the Securities and Exchange  Commission  (the "SEC") require that
each  Servicing  Participant  complete a Report on  Assessment  at a  "platform"
level,  meaning that the transactions covered by the Report on Assessment should
include  all  asset-backed  securities  transactions  involving  such  Servicing
Participant  that are backed by the same asset type.  Further  guidance from the
SEC staff identifies  additional  parameters  which a Servicing  Participant may
apply to define  and  further  limit its  platform.  For  example,  a  Servicing
Participant  may define its  platform  to include  only  transactions  that were
completed  on or after  January  1, 2006 and that were  registered  with the SEC
pursuant  to  the  Securities  Act  of  1933.  Each  Servicing   Participant  is
responsible  for defining its own platform,  and each  platform  will  naturally
differ based on various factors,  including the Servicing Participant's business
model,  the  transactions  in which it is involved  and the range of  activities
performed in those transactions.

Based on our understanding of their platforms and the guidance that is available
at this time, we believe that the parameters by which the Servicing Participants
have defined their platforms should be permissible.  However,  because the SEC's
regulations  are new and the guidance  that is available at this time is subject
to clarification or change, we cannot assure you that the SEC and its staff will
necessarily agree.

Item 1123 of Regulation AB: Servicer Compliance Statement.

GMACM has been  identified by the  registrant  as the servicer (the  "Servicer")
with  respect to the pool assets held by the Issuing  Entity.  The  Servicer has
provided a statement of  compliance  with its  obligations  under the  servicing
agreement applicable to it (a "Compliance  Statement") for the period covered by
this Form 10-K, signed by an authorized officer of the Servicer.  The Compliance
Statement is attached as an exhibit to this Form 10-K. The Compliance  Statement
has not  identified  any  instance  where the Servicer has failed to fulfill its
obligations under the applicable servicing agreement in any material respects.


<PAGE>


                                   PART IV

Item 15.    Exhibits, Financial Statement Schedules.

      (a)(1)      Not Applicable.

      (a)(2)      Not Applicable.

      (a)(3)      Not Applicable.

      (b)         Exhibits.

Exhibit
Number                                  Description
----------   ------------------------------------------------------------------
3.1          Certificate of Incorporation of Residential Asset Mortgage
             Products, Inc. (incorporated by reference to the Annual Report
             on Form 10-K for the period ended December 31, 2006, filed by
             RAMP Series 2006-EFC1 Trust with the Securities and Exchange
             Commission).
3.2          Bylaws of Residential Asset Mortgage Products, Inc.
             (incorporated by reference to the Annual Report on Form 10-K for
             the period ended December 31, 2006, filed by RAMP Series
             2006-EFC1 Trust with the Securities and Exchange Commission).
4.1          Servicing Agreement, dated as of March 29, 2007, among GMAC
             Mortgage,  LLC, as servicer, GMACM Home Equity Loan Trust
             2007-HE1, as issuer, and The Bank of New York Trust Company,
             N.A., as indenture trustee (incorporated by reference to Exhibit
             4.1 included in the Report on Form 8-K filed by the Issuing
             Entity with the Securities and Exchange Commission on April 13,
             2007).
4.2          Trust Agreement,  dated as of March 29, 2007, between Residential
             Asset Mortgage Products, Inc., as depositor, and Wilmington Trust
             Company,  as owner trustee  (incorporated by reference to Exhibit
             4.2  included  in the  Report  on Form 8-K  filed by the  Issuing
             Entity with the Securities  and Exchange  Commission on April 13,
             2007).
4.3          Indenture,  dated as of March 29, 2007, between GMACM Home Equity
             Loan Trust  2007-HE1,  as issuer,  and The Bank of New York Trust
             Company, N.A., as indenture trustee (incorporated by reference to
             Exhibit  4.3  included  in the  Report  on Form 8-K  filed by the
             Issuing  Entity with the  Securities  and Exchange  Commission on
             April 13, 2007).


<PAGE>


10.1         Mortgage  Loan  Purchase  Agreement,  dated as of March 29, 2007,
             among GMAC  Mortgage,  LLC, as seller and servicer,  Walnut Grove
             Mortgage Loan Trust 2003-A, as seller, Residential Asset Mortgage
             Products,  Inc.,  as  purchaser,  GMACM  Home  Equity  Loan Trust
             2007-HE1,  as  issuer,  and The Bank of New York  Trust  Company,
             N.A., as indenture trustee  (incorporated by reference to Exhibit
             10.1  included  in the  Report on Form 8-K  filed by the  Issuing
             Entity with the Securities  and Exchange  Commission on April 13,
             2007).
10.2         Note Guaranty Insurance Policy, dated as of March 29, 2007,
             Policy No. 493870, issued by MBIA Insurance Corporation
             (incorporated by reference to Exhibit 10.2 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on April 13, 2007).
10.3         Yield Maintenance Agreement, dated as of March 29, 2007, between
             The Bank of New York Trust Company, N.A., not in its individual
             capacity but solely as Indenture Trustee, for the benefit of
             GMACM Home Equity Loan Trust 2007-HE1, and JPMorgan Chase Bank,
             National Association, which is comprised of an ISDA Master
             Agreement, a Schedule, a Confirmation and a Credit Support Annex
             (incorporated by reference to Exhibit 10.3 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on April 13, 2007).
31.1         Certification of GMAC Mortgage, LLC pursuant to Rule
             13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1.1       Report on Assessment of Compliance with Servicing Criteria of
             GMAC Mortgage, LLC, as master servicer and securities
             administrator, as of and for the period ended December 31, 2007.
33.1.2       Report on Assessment of Compliance with Servicing Criteria of
             GMAC Mortgage, LLC, as primary servicer, as of and for the
             period ended December 31, 2007.
33.2         Report on Assessment of Compliance with Servicing Criteria of
             The Bank of New York Trust Company, N.A. as of and for the
             period ended December 31, 2007.
33.3         Report on Assessment of Compliance with Servicing Criteria of
             GMAC Bank as of and for the period ended December 31, 2007.
34.1.1       Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC, as master servicer and securities administrator.
34.1.2       Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC, as primary servicer.
34.2         Attestation Report of KPMG LLP on Assessment of Compliance with
             Servicing Criteria relating to The Bank of New York Trust
             Company, N.A.
34.3         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Bank.
35.1         Servicer Compliance Statement of GMAC Mortgage, LLC.


<PAGE>


99.1         Financial Statements of MBIA Insurance Corporation (incorporated
             by reference to the audited consolidated financial statements of
             MBIA Insurance Corporation included as Exhibit 99.1 in the
             Annual Report on Form 10-K for the period ended December 31,
             2007 filed by MBIA Inc. (CIK No. 0000814585) with the Securities
             and Exchange Commission on February 29, 2008 (SEC File No.
             1-09583)).
99.2         Subsequent Transfer Agreement (Pre-Funding), dated as of April
             25, 2007, by and between GMAC Mortgage, LLC, as seller, and
             GMACM Home Equity Loan Trust 2007-HE1, as issuer (incorporated
             by reference to Exhibit 99.1 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on May 2, 2007).
99.3         Subsequent Mortgage Loan Schedule (Pre-Funding) (incorporated by
             reference to Exhibit 99.2 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on May 2, 2007).

      (c)   Not Applicable.


<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.

Date:  March 24, 2008
                                        GMACM Home Equity Loan Trust
                                        2007-HE1

                                        By:  GMAC Mortgage, LLC,
                                             as Servicer

                                        By:  /s/ Anthony N. Renzi
                                             Name:  Anthony N. Renzi
                                             Title: Executive Vice President
                                             (senior officer in charge of the
                                              servicing function)


<PAGE>


                                INDEX TO EXHIBITS

Exhibit
Number                                  Description
----------   ------------------------------------------------------------------
3.1          Certificate of Incorporation of Residential Asset Mortgage
             Products, Inc. (incorporated by reference to the Annual Report
             on Form 10-K for the period ended December 31, 2006, filed by
             RAMP Series 2006-EFC1 Trust with the Securities and Exchange
             Commission).
3.2          Bylaws of Residential Asset Mortgage Products, Inc.
             (incorporated by reference to the Annual Report on Form 10-K for
             the period ended December 31, 2006, filed by RAMP Series
             2006-EFC1 Trust with the Securities and Exchange Commission).
4.1          Servicing Agreement, dated as of March 29, 2007, among GMAC
             Mortgage,  LLC, as servicer, GMACM Home Equity Loan Trust
             2007-HE1, as issuer, and The Bank of New York Trust Company,
             N.A., as indenture trustee (incorporated by reference to Exhibit
             4.1 included in the Report on Form 8-K filed by the Issuing
             Entity with the Securities and Exchange Commission on April 13,
             2007).
4.2          Trust Agreement,  dated as of March 29, 2007, between Residential
             Asset Mortgage Products, Inc., as depositor, and Wilmington Trust
             Company,  as owner trustee  (incorporated by reference to Exhibit
             4.2  included  in the  Report  on Form 8-K  filed by the  Issuing
             Entity with the Securities  and Exchange  Commission on April 13,
             2007).
4.3          Indenture,  dated as of March 29, 2007, between GMACM Home Equity
             Loan Trust  2007-HE1,  as issuer,  and The Bank of New York Trust
             Company, N.A., as indenture trustee (incorporated by reference to
             Exhibit  4.3  included  in the  Report  on Form 8-K  filed by the
             Issuing  Entity with the  Securities  and Exchange  Commission on
             April 13, 2007).
10.1         Mortgage  Loan  Purchase  Agreement,  dated as of March 29, 2007,
             among GMAC  Mortgage,  LLC, as seller and servicer,  Walnut Grove
             Mortgage Loan Trust 2003-A, as seller, Residential Asset Mortgage
             Products,  Inc.,  as  purchaser,  GMACM  Home  Equity  Loan Trust
             2007-HE1,  as  issuer,  and The Bank of New York  Trust  Company,
             N.A., as indenture trustee  (incorporated by reference to Exhibit
             10.1  included  in the  Report on Form 8-K  filed by the  Issuing
             Entity with the Securities  and Exchange  Commission on April 13,
             2007).
10.2         Note Guaranty Insurance Policy, dated as of March 29, 2007,
             Policy No. 493870, issued by MBIA Insurance Corporation
             (incorporated by reference to Exhibit 10.2 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on April 13, 2007).
10.3         Yield Maintenance Agreement, dated as of March 29, 2007, between
             The Bank of New York Trust Company, N.A., not in its individual
             capacity but solely as Indenture Trustee, for the benefit of
             GMACM Home Equity Loan Trust 2007-HE1, and JPMorgan Chase Bank,
             National Association, which is comprised of an ISDA Master
             Agreement, a Schedule, a Confirmation and a Credit Support Annex
             (incorporated by reference to Exhibit 10.3 included in the
             Report on Form 8-K filed by the Issuing Entity with the
             Securities and Exchange Commission on April 13, 2007).


<PAGE>


31.1         Certification of GMAC Mortgage, LLC pursuant to Rule
             13a-14(d)/15d-14(d) under the Securities Exchange Act of 1934.
33.1.1       Report on Assessment of Compliance with Servicing Criteria of
             GMAC Mortgage, LLC, as master servicer and securities
             administrator, as of and for the period ended December 31, 2007.
33.1.2       Report on Assessment of Compliance with Servicing Criteria of
             GMAC Mortgage, LLC, as primary servicer, as of and for the
             period ended December 31, 2007.
33.2         Report on Assessment of Compliance with Servicing Criteria of
             The Bank of New York Trust Company, N.A. as of and for the
             period ended December 31, 2007.
33.3         Report on Assessment of Compliance with Servicing Criteria of
             GMAC Bank as of and for the period ended December 31, 2007.
34.1.1       Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC, as master servicer and securities administrator.
34.1.2       Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Mortgage,
             LLC, as primary servicer.
34.2         Attestation Report of KPMG LLP on Assessment of Compliance with
             Servicing Criteria relating to The Bank of New York Trust
             Company, N.A.
34.3         Attestation Report of PricewaterhouseCoopers LLP on Assessment
             of Compliance with Servicing Criteria relating to GMAC Bank.
35.1         Servicer Compliance Statement of GMAC Mortgage, LLC.
99.1         Financial Statements of MBIA Insurance Corporation (incorporated
             by reference to the audited consolidated financial statements of
             MBIA Insurance Corporation included as Exhibit 99.1 in the
             Annual Report on Form 10-K for the period ended December 31,
             2007 filed by MBIA Inc. (CIK No. 0000814585) with the Securities
             and Exchange Commission on February 29, 2008 (SEC File No.
             1-09583)).
99.2         Subsequent Transfer Agreement (Pre-Funding), dated as of April
             25, 2007, by and between GMAC Mortgage, LLC, as seller, and
             GMACM Home Equity Loan Trust 2007-HE1, as issuer (incorporated
             by reference to Exhibit 99.1 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on May 2, 2007).
99.3         Subsequent Mortgage Loan Schedule (Pre-Funding) (incorporated by
             reference to Exhibit 99.2 included in the Report on Form 8-K
             filed by the Issuing Entity with the Securities and Exchange
             Commission on May 2, 2007).


<PAGE>