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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 Aurora Loan Services, LLC, 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
the Company receives and providing Aurora Loan Services, LLC with the applicable
hazard insurance effective date, payment amount, and payee (collectively, Insurance Information);
(2)
providing the Insurance Information to Aurora Loan Services, LLC no later than five days prior to the
applicable expiration date as indicated in the Insurance Information; and (3) 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 Aurora Loan Services, LLC 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.
