Option One Mortgage Loan Trust 2007-2 – ‘10-K’ for 12/31/07 – ‘EX-31’

On:  Monday, 3/31/08, at 8:17am ET   ·   For:  12/31/07   ·   Accession #:  1056404-8-1083   ·   File #:  333-130870-06

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         11±    51K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    11K 
 4: EX-33       ABS - Report of Compliance with Servicing Criteria    10±    54K 
 5: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    15K 
 6: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    13K 
 7: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    13K 
 8: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    14K 
 9: EX-34       ABS - Attestation Report on Assessment of              2±    13K 
                          Compliance with Servicing Criteria                     
10: EX-34       ABS - Attestation Report on Assessment of              2±    14K 
                          Compliance with Servicing Criteria                     
11: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
12: EX-34       ABS - Attestation Report on Assessment of              2±    12K 
                          Compliance with Servicing Criteria                     
13: EX-34       ABS - Attestation Report on Assessment of              2±    12K 
                          Compliance with Servicing Criteria                     
14: EX-34       ABS - Attestation Report on Assessment of              2±    12K 
                          Compliance with Servicing Criteria                     
15: EX-35       ABS - Servicer Compliance Statement                    2±    12K 
16: EX-99       Miscellaneous Exhibit                                  6±    29K 
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        1      9K 

EX-31   —   Certification — Sarbanes-Oxley Act – Sect. 302

EX-31 Rule 13a-14(d)/15d-14(d) Certification.                               

I, Matthew A. Engel, certify that:                                          

1. I have reviewed this report on Form 10-K and all reports on Form 10-D    
 required to be filed in respect of the period covered by this report on
Form 10-K of Option One Mortgage Loan Trust 2007-2, Asset-Backed      
Certificates, Series 2007-2 (the "Exchange Act periodic reports");    

2. Based on my knowledge, the Exchange Act periodic reports, taken as a     
whole, do not contain any untrue statement of a material fact or omit 
to state a material fact necessary to make the statements made, in    
light of the circumstances under which such statements were made, not 
misleading with respect to the period covered by this report;         

3. Based on my knowledge, all of the distribution, servicing and other      
information required to be provided under the Form 10-D for the period
  covered by this report is included in the Exchange Act periodic reports;

4. Based on my knowledge and the servicer compliance statement required in  
this report under Item 1123 of Regulation AB, and except as disclosed 
in the Exchange Act periodic reports, the servicer has fulfilled its  
 obligations under the servicing agreement in all material respects; and

5. All of the reports on assessment of compliance with servicing criteria   
for asset-backed securities and their related attestation reports on  
assessment of compliance with servicing criteria for asset-backed     
securities required to be included in this report in accordance with  
Item 1122 of Regulation AB and Exchange Act Rules 13a-18 and 15d-18   
have been included as an exhibit to this report, except as otherwise  
disclosed in this report.  Any material instances of noncompliance    
described in such reports have been disclosed in this report on Form  
10-K.                                                                 

In giving the certifications above, I have reasonably relied on         
information provided to me by the following unaffiliated party: Wells   
Fargo Bank, N.A. as Trustee.                                            

Dated:   March 28, 2008                                                 

/s/ Matthew A. Engel                                                    
Signature                                                               

Senior Vice President /CFO                                              
(Senior officer in charge of securitization of the depositor)           

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/31/08		None on these Dates
		3/28/08
For Period End:		12/31/07
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