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

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

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

I, Bruce Kaiserman, 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 Asset Backed Securities Corporation Home Equity Loan Trust,
Series AMQ 2007-HE2 (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 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 statements required     
in this report under Item 1123 of Regulation AB, and except as          
disclosed in the Exchange Act periodic reports, the servicers have      
fulfilled their obligations under the servicing agreements 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 parties: U.S.  
Bank National Association as Custodian and Wells Fargo Bank, N.A. as    
Trustee.                                                                

Dated:   March 27, 2008                                                 

/s/ Bruce Kaiserman                                                     
Signature                                                               

Vice President                                                          
(senior officer in charge of securitization of the depositor)           

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/28/08		None on these Dates
		3/27/08
For Period End:		12/31/07
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