SEC Info - Merrill Lynch First Franklin Mortgage Loan Trust, Series 2007-4 - ‘10-K’ for 12/31/07

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

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

  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.B — Attestation Report on Assessment of Compliance, Lasalle Bank National Association, as Trustee and Custodian

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

C: C: C:

Graphic -- Pricewaterhousecoopers Logo -- pricewaterhousecoopers.gif

	PricewaterhouseCoopers LLP
	214 N. Tryon Street
	Ste 3600
	Charlotte NC 28202
	Telephone (704) 344 7500
	Facsimile (704) 344 4100

Report of Independent Registered Public Accounting Firm

To LaSalle Bank National Association:

We have examined LaSalle Bank National Association's (the "Company") compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the mortgage-backed securities transactions for which LaSalle, as trustee, paying agent, or custodian, performed servicing activities, which transactions were initially closed on or after January 1, 2006, and that were registered with the Securities and Exchange Commission pursuant to the Securities Act of 1933 (the "Platform") described in the accompanying Report on Assessment of Compliance with Servicing Criteria (the "Compliance Statement"), as of December 31, 2007 and for the year then ended, excluding criteria 1122(d)(1)(iii) and 1122(d)(4)(iv)-(xiv) which the Company has determined are not applicable to the servicing activities performed by it with respect to the Platform. Management is responsible for the Company's compliance with the servicing criteria. Our responsibility is to express an opinion on the Company's compliance with the servicing criteria 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 asset-backed transactions and 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 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.

Our examination disclosed the following material noncompliance with the servicing criteria set forth in Item 1122(d)(3)(i)(A) and (B) of Regulation AB applicable to the Company during the year ended December 31, 2007. Certain reports to investors did not include certain required information in accordance with terms set forth in the transaction agreements and certain reports to investors did not provide information calculated in accordance with the terms specified in the transaction agreements.

In our opinion, except for the material noncompliance described in the preceding paragraph, LaSalle Bank National Association complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2007 for the Platform, in all material respects.

/s/ PricewaterhouseCoopers L.L.P.

February 29, 2008

Dates Referenced Herein

This ‘10-K’ Filing	Date	Other Filings

Filed on:	3/28/08	None on these Dates
	2/29/08
For Period End:	12/31/07
	1/1/06
		List all Filings

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