Asset Backed Securities Corp Home Equity Loan Trust, Series AMQ 2007-HE2 – ‘10-K’ for 12/31/07 – ‘EX-35’

On:  Friday, 3/28/08, at 7:14am ET   ·   For:  12/31/07   ·   Accession #:  1056404-8-927   ·   File #:  333-131465-09

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                          8±    32K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    12K 
 4: EX-33       ABS - Report of Compliance with Servicing Criteria     6±    30K 
 5: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    14K 
 6: EX-34       ABS - Attestation Report on Assessment of              3±    20K 
                          Compliance with Servicing Criteria                     
 7: EX-34       ABS - Attestation Report on Assessment of              2±    11K 
                          Compliance with Servicing Criteria                     
 8: EX-34       ABS - Attestation Report on Assessment of              2±    13K 
                          Compliance with Servicing Criteria                     
 9: EX-35       ABS - Servicer Compliance Statement                    8±    32K 
10: EX-35       ABS - Servicer Compliance Statement                    2±     9K 
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        1      8K 

EX-35   —   ABS – Servicer Compliance Statement

EX-35.2                                                                     
(logo) WELLS FARGO                                                              

Corporate Trust Services                                                        
MAC N2702-011                                                                   
9062 Old Annapolis Road                                                         
Columbia, MD 21045                                                              
410 884-2000                                                                    
410 715-2380 Fax                                                                

Wells Fargo Bank, N.A.                                                          

Asset Backed Securities Corporation                                             
Eleven Madison Avenue                                                           
New York, NY 10010                                                              

RE: Annual Statement as to Compliance                                           

The undersigned, a duly authorized officer of Wells Fargo Bank, National        
Association ("Wells Fargo"), hereby certifies as follows for the calendar year  
2007 or applicable portion thereof (the "Reporting Period"):                    

(a) a review of Wells Fargo's activities as Master Servicer, Trust              
Administrator and/or Trustee under the servicing agreement(s) listed on         
Schedule A hereto (the "Servicing Agreement(s)") has been made under my         
supervision; and                                                                

(b) to the best of my knowledge, based on such review Wells Fargo has           
fulfilled all of its obligations under the Servicing Agreement(s) in all        
material respects throughout the Reporting Period.                              

February, 25, 2008                                                              

/s/ Jacquelyn E Kimball                                                         
Jacquelyn E Kimball                                                             
Vice President                                                                  

(page)                                                                          

(logo) WELLS FARGO                                                              

Corporate Trust Services                                                        
MAC N2702-011                                                                   
9062 Old Annapolis Road                                                         
Columbia, MD 21045                                                              
410 884-2000                                                                    
410 715-2380 Fax                                                                

Wells Fargo Bank, N.A.                                                          

Schedule A                                                                      

List of Servicing Agreement(s) and Series                                       

1 Pooling and Servicing Agreement for Asset Backed Securities Corporation       
Series AMQ 2007-HE2, Wells Fargo Bank, N.A. as Trustee                      

2 Pooling and Servicing Agreement for Asset Backed Securities Corporation       
Series 2006-HE6, Wells Fargo Bank, N.A. as Master Servicer and Trust        
Administrator, as applicable