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RAAC Series 2007 SP2 Trust – ‘10-K’ for 12/31/07 – ‘EX-34.5.2’

On:  Monday, 3/31/08, at 6:53am ET   ·   For:  12/31/07   ·   Accession #:  1193125-8-70043   ·   File #:  333-140609-03

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

 3/31/08  RAAC Series 2007 SP2 Trust        10-K       12/31/07   24:738K                                   Donnelley … Solutions/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Form 10-K - Raac Series 2007 - Sp2 Trust            HTML     87K 
 3: EX-33.1     Report on Assessment of Compliance                  HTML     77K 
 4: EX-33.2     Report on Assessment of Compliance                  HTML    104K 
 5: EX-33.3     Report on Assessment of Compliance                  HTML     76K 
 6: EX-33.4     Report on Assessment of Compliance                  HTML     21K 
 7: EX-33.5.1   Report on Assessment of Compliance                  HTML    113K 
 8: EX-33.5.2   Report on Assessment of Compliance                  HTML     14K 
 9: EX-33.5.3   Report on Assessment of Compliance                  HTML     19K 
10: EX-33.6     Report on Assessment of Compliance                  HTML     52K 
11: EX-33.7     Report on Assessment of Compliance                  HTML     15K 
12: EX-34.1     Attestation Report of Pricewaterhousecoopers LLP    HTML     15K 
13: EX-34.2     Attestation Report of Pricewaterhousecoopers LLP    HTML     16K 
14: EX-34.3     Attestation Report of Pricewaterhousecoopers LLP    HTML     16K 
15: EX-34.4     Attestation Report of Pricewaterhousecoopers LLP    HTML     15K 
16: EX-34.5.1   Attestation Report of Deloitte & Touche LLP         HTML     18K 
17: EX-34.5.2   Attestation Report of Grant Thornton LLP            HTML     14K 
18: EX-34.5.3   Attestation Report of Ernst & Young LLP             HTML     15K 
19: EX-34.6     Attestation Report of Pricewaterhousecoopers LLP    HTML     16K 
20: EX-34.7     Attestation Report of Kpmg LLP                      HTML     16K 
21: EX-35.1     Servicer Compliance Statement of Residential        HTML     11K 
22: EX-35.2     Servicer Compliance Statement of Gmac               HTML     10K 
23: EX-35.3     Servicer Compliance Statement of Homecomings        HTML     11K 
24: EX-35.4     Servicer Compliance Statement of Litton             HTML     12K 
 2: EX-31.1     Certification of Residential Funding Company, LLC   HTML     14K 


EX-34.5.2   —   Attestation Report of Grant Thornton LLP


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



  Attestation Report of Grant Thornton LLP  

Exhibit 34.5.2

[Letterhead of Grant Thornton LLP]

Accountants and Business Advisors

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Shareholders

Land America Tax and Flood Services, Inc.

We have examined management’s assertion, included in the accompanying Report on Assessment of Compliance with Regulation AB Servicing Criteria (“Management’s Report”), that Land America Tax and Flood Services, Inc. (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB for the residential and commercial mortgage backed securities for which the Company served as third-party property tax payment provider on the underlying collateral (the “Platform”) as of and for the year ended December 31, 2007, excluding criteria 1122(d)(1)(i)-(iv), 1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and 1122(d)(4)(xiii)-(xv), which management has determined are not applicable to the activities performed by the Company with respect to the Platform. Management is responsible for the Company’s compliance with the applicable servicing criteria. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance with the applicable servicing criteria for the Platform 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 Company’s compliance with the applicable servicing criteria for the Platform and perfuming such other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions and securities constituting the Platform and evaluating whether the Company performed servicing activities related to those transactions and securities in compliance with the applicable servicing criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities related to each asset-backed transaction or security constituting the Platform. Further, our examination was not designed to detect material noncompliance that may have occurred prior to the period covered by this report that may have affected the company’s servicing activities 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 applicable servicing criteria.

In our opinion, management’s assertion that Land America Tax and Flood Services, Inc. complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2007 is fairly stated, in all material respects.

/s/ Grant Thornton LLP

San Diego, CA

February 6, 2008

12340 El Camino Real

Suite 220

San Diego, CA 92130

T 858.704.8000

F 858.704.8099

W www.grantthornton.com

Grant Thornton LLP

US Member of Grant Thornton International


Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/31/08None on these Dates
2/6/08
For Period End:12/31/07
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Filing Submission 0001193125-08-070043   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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