Deutsche Alt-A Securities Mortgage Loan Trust, Series 2007-AR1 – ‘10-K’ for 12/31/07 – ‘EX-34’

On:  Thursday, 3/27/08, at 5:08pm ET   ·   For:  12/31/07   ·   Accession #:  1056404-8-900   ·   File #:  333-131600-12

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                          9±    42K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     9±    52K 
 4: EX-33       ABS - Report of Compliance with Servicing Criteria     3±    19K 
 5: EX-33       ABS - Report of Compliance with Servicing Criteria     8±    51K 
 6: EX-33       ABS - Report of Compliance with Servicing Criteria     7±    39K 
 7: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    16K 
 8: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    16K 
 9: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    14K 
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±    17K 
                          Compliance with Servicing Criteria                     
12: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
13: EX-34       ABS - Attestation Report on Assessment of              2±    14K 
                          Compliance with Servicing Criteria                     
14: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
15: EX-34       ABS - Attestation Report on Assessment of              2±    15K 
                          Compliance with Servicing Criteria                     
16: EX-34       ABS - Attestation Report on Assessment of              2±    13K 
                          Compliance with Servicing Criteria                     
17: EX-35       ABS - Servicer Compliance Statement                    6±    30K 
18: EX-35       ABS - Servicer Compliance Statement                    3±    20K 
19: EX-35       ABS - Servicer Compliance Statement                    3±    17K 
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        1     11K 

EX-34   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34.4                                                                     
(logo) KPMG                                                                     

KPMG LLP                                                                        
Suite 2000                                                                      
355 South Grand Avenue                                                          
Los Angeles, CA 90071-1568                                                      

Report of Independent Registered Public Accounting Firm                         

The Board of Directors                                                          
Newport Management Corporation:                                                 

We have examined management's assessment, included in the Assessment of         
Compliance with Applicable Servicing Criteria, that Newport Management          
Corporation (the Company) complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission's Regulation AB for pools of  
loans, underlying publicly issued residential mortgage-backed securities that   
were issued on or after January 1, 2006 by Indymac Bank, FSB (Indymac), on which
escrow payments were disbursed in 2007 (the Platform), specifically Item        
1122(d)(4)(xi), only as it relates to: (1) processing the obligor's hazard      
insurance information it receives and providing Indymac with the applicable     
hazard insurance effective date, payment amount, and payee (collectively,       
Insurance Information); (2) providing the Insurance Information to Indymac no   
later than 5 days prior to the applicable expiration date as indicated in the   
Insurance Information; and (3) from October 1, 2007 through and including       
December 31, 2007, disbursing escrowed insurance payments to insurance carriers 
on or before the applicable expiration date, as of and for the year ended       
December 31, 2007.  Management has determined that all other criteria set forth 
in Item 1122(d) are not applicable to the Company because the Company does not  
perform activities with respect to the Platform relating to those criteria.     
Schedule A to the Assessment of Compliance with Applicable Servicing Criteria   
lists the individual asset-backed transactions and securities identified by     
Indymac as constituting the Platform.  Management is responsible for the        
Company's compliance with those servicing criteria.  Our responsibility is to   
express an opinion on management's assessment about the Company's compliance    
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 servicing criteria specified above and performing such other procedures
as we considered necessary in the circumstances.  Our examination included      
testing selected asset-backed transactions and securities that comprise the     
Platform, testing 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 servicing criteria.  
Furthermore, 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 determine whether errors may have  
occurred either prior 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 for the selected transactions or any other transactions. 
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.                                                    

KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of      
KPMG international, a Swiss cooperative.                                        

(page)                                                                          

In our opinion, management's assessment that the Company complied with the      
aforementioned servicing criterion as of and for the year ended December 31,    
2007 is fairly stated, in all material respects.                                

/s/ KPMG LLP                                                                    

Los Angeles, California                                                         
February 28, 2008                                                               

2                                                                               

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/27/08		None on these Dates
		2/28/08
For Period End:		12/31/07
		10/1/07
		1/1/06
				List all Filings