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Merrill Lynch First Franklin Mortgage Loan Trust, Series 2007-4 – ‘10-K’ for 12/31/07 – ‘EX-34.C’

On:  Friday, 3/28/08, at 4:45pm ET   ·   For:  12/31/07   ·   Accession #:  1136999-8-423   ·   File #:  333-140436-18

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/28/08  Merrill Lynch First Frank… 2007-4 10-K       12/31/07   16:470K                                   Lasalle Bank NA/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Merrill Lynch First Franklin Mortgage Loan Trust,   HTML     63K 
                          Series 2007-4 Form 10-K                                
 3: EX-33.A     Assessment of Compliance, Home Loan Services,       HTML     75K 
                          Inc., as Servicer                                      
 4: EX-33.B     Assessment of Compliance, Lasalle Bank National     HTML     44K 
                          Association, as Trustee and Custodian                  
 5: EX-33.C     Assessment of Compliance, First American Real       HTML     13K 
                          Estate Solutions of Texas, L.P. as                     
                          Servicing Function Participant                         
 6: EX-33.D     Assessment of Compliance, Regulus Group LLC, as     HTML     14K 
                          Servicing Function Participant                         
 7: EX-33.E     Assessment of Compliance, Assurant Inc., as         HTML     15K 
                          Servicing Function Participant                         
 8: EX-34.A     Attestation Report on Assessment of Compliance,     HTML     21K 
                          Home Loan Services, Inc., as Servicer                  
 9: EX-34.B     Attestation Report on Assessment of Compliance,     HTML     18K 
                          Lasalle Bank National Association, as                  
                          Trustee and Custodian                                  
10: EX-34.C     Attestation Report on Assessment of Compliance,     HTML     17K 
                          First American Real Estate Solutions of                
                          Texas, L.P. as Servicing Function                      
                          Participant                                            
11: EX-34.D     Attestation Report on Assessment of Compliance,     HTML     16K 
                          Regulus Group LLC, as Servicing Function               
                          Participant                                            
12: EX-34.E     Attestation Report on Assessment of Compliance,     HTML     19K 
                          Assurant Inc., as Servicing Function                   
                          Participant                                            
13: EX-35.A     Servicer Compliance Statement, Home Loan Services,  HTML     15K 
                          Inc., as Servicer                                      
14: EX-35.B     Servicer Compliance Statement, Lasalle Bank         HTML     16K 
                          National Association, as Trustee                       
15: EX-35.C     Servicer Compliance Statement, First American Real  HTML     13K 
                          Estate Solutions of Texas, L.P. as                     
                          Servicing Function Participant                         
16: EX-35.D     Servicer Compliance Statement, Regulus Group LLC,   HTML     12K 
                          as Servicing Function Participant                      
 2: EX-31       Sarbanes Oxley Certification                        HTML     15K

EX-34.C   —   Attestation Report on Assessment of Compliance, First American Real Estate Solutions of Texas, L.P. as Servicing Function Participant

This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]

 C:   C:   C: 
 
     
   
PricewaterhouseCoopers LLP
   
2001 Ross Avenue, Suite 1800
   
Dallas TX 75201-2997
   
Telephone (214) 999 1400
   
Facsimile (214) 754 7991
 
 
Report of Independent Registered Public Accounting Firm

To the Board of Directors of The First American Corporation:
 
We have examined management's assertion, included in the accompanying Report on Assessment of Compliance, that First American Real Estate Solutions of Texas, LP. (the "Company" and an indirect subsidiary of The First American Corporation) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for all loans for residential and commercial mortgage loan outsourcing customers for which the Company served as the residential and commercial tax service provider (the "Platform"), as of December 31, 2007 and for the year then ended, excluding criteria 1122(d)(1)(i)-(iii), 1122(d)(2)(i)-(iv), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiv)-(xv), which the Company has determined are not applicable to the servicing activities performed by it with respect to the Platform. Management's assertion identifies the individual 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 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 the 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 all loans for residential and commercial mortgage loan outsourcing customers for which the Company served as the residential and commercial tax service provider is fairly stated, in all material respects.
 
/s/ PricewaterhouseCoopers LLP
 
February 12, 2008
 
 
 
 
 
 
 
 

Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/28/08None on these Dates
2/12/08
For Period End:12/31/07
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Filing Submission 0001136999-08-000423   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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