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

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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-34.3                                                                     
(logo) ERNST & YOUNG                                                            

Ernst & Young LLP                                                               
725 South Figueroa Street                                                       
Los Angeles, California 90017-5418                                              

Phone: (213) 977-3200                                                           
www.ey.com                                                                      

Report of Independent Registered Public Accounting Firm                         
Regulation AB Item 1122 SFR Servicing Platform                                  

Board of Directors and Shareholder                                              
IndyMac Bank, F.S.B.                                                            

We have examined management's assertion, included in the accompanying           
Management's Assertion on Compliance with Applicable Regulation AB Servicing    
Criteria (the "Management Assertion"), that IndyMac Bank, F.S.B. (the "Bank"),  
a wholly-owned subsidiary of IndyMac Bancorp, Inc., complied with the servicing 
criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's 
Regulation AB for the single family residential ("SFR") mortgage loan servicing 
compliance platform (the "Regulation AB Item 1122 SFR Servicing Platform"), as  
defined in the Management Assertion, as of and for the year ended December 31,  
2007, except for criteria 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(3)(i)(C),     
1122(d)(4)(ii), and 1122(d)(4)(xv), which the Bank has determined are not       
applicable to the activities performed by them with respect to the Regulation   
AB Item 1122 SFR Servicing Platform covered by this report. Management is       
responsible for the Bank's compliance with the applicable servicing criteria.   
Our responsibility is to express an opinion on management's assertion about the 
Bank's compliance with the applicable servicing criteria based on our           
examination.                                                                    

Our examination was conducted in accordance with attestation standards          
established by the American Institute of Certified Public Accountants, as       
adopted by the Public Company Accounting Oversight Board (United States) and,   
accordingly, included examining, on a test basis, evidence about the Bank's     
compliance with the applicable servicing criteria and performing such other     
procedures as we considered necessary in the circumstances. Our examination     
included testing of less than all of the individual asset backed transactions   
and securities that comprise the Regulation AB Item 1122 SFR Servicing          
Platform, and determining whether the Bank processed those selected             
transactions and performed those selected activities in compliance with the     
servicing criteria and as permitted by the Interpretation 17.06 of the          
Securities and Exchange Commission Division of Corporation Finance Manual of    
Publicly Available Telephone Interpretations ("Interpretation 17.06").          
Furthermore, our procedures were limited to the selected transactions and       
servicing activities performed by the Bank during the period covered by this    
report. Our procedures were not designed to determine whether errors may have   
occurred either prior to or subsequent to our tests that may have affected the  
balances or amounts calculated or reported by the Bank 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 Bank's compliance 
with the applicable servicing criteria.                                         

(page)                                                                          

(logo) ERNST & YOUNG                                                            

ERNST & YOUNG LLP                                                               

Page 2                                                                          

As described in the Management's Assertion, for servicing criteria              
1122(d)(2)(i), 1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi),                 
1122(d)(4)(xii), and 1122(d)(4)(xiii), the Bank has engaged various vendors to  
perform certain activities required by these servicing criteria. The Bank has   
determined that these vendors are not considered a "servicer" as defined in     
Item 1101(j) of Regulation AB, and the Bank has elected to take responsibility  
for assessing compliance with the applicable servicing criteria applicable to   
each vendor as permitted by Interpretation 17.06. As permitted by               
Interpretation 17.06, the Bank has asserted that it has policies and procedures 
in place designed to provide reasonable assurance that the vendors' activities  
comply, in all material respects, with servicing criteria applicable to each    
vendor. The Bank is solely responsible for determining that it meets the        
Securities and Exchange Commission requirements to apply Interpretation 17.06   
for the vendors and related criteria as described in the Management Assertion,  
and we performed no procedures with respect to the Bank's eligibility to apply  
Interpretation 17.06.                                                           

In our opinion, management's assertion that the Bank complied with the          
aforementioned applicable servicing criteria, including servicing criteria      
1122(d)(2)(i), 1122(d)(4)(iv), 1122(d)(4)(vii), 1122(d)(4)(xi),                 
1122(d)(4)(xii), and 1122(d)(4)(xiii), for which compliance is determined based 
on Interpretation 17.06 as described above, as of and for the year ended        
December 31, 2007 for the Regulation AB 1122 SFR Servicing Platform, is fairly  
stated, in all material respects.                                               

/s/ Ernst & Young LLP                                                           

March 12, 2008                                                                  

A Member Practice of Ernst A Young Global                                       

Dates Referenced Herein

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