BCAP LLC Trust 2007-AA1 – ‘10-K’ for 3/31/08 – ‘EX-34.5’

On:  Monday, 3/31/08, at 12:44pm ET   ·   For:  3/31/08   ·   Accession #:  1020242-8-300   ·   File #:  333-133181-04

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                          9±    41K 
 4: EX-33.1     ABS - Report of Compliance with Servicing Criteria     8     60K 
 5: EX-33.2     ABS - Report of Compliance with Servicing Criteria     7     51K 
 6: EX-33.3     ABS - Report of Compliance with Servicing Criteria     9     61K 
 7: EX-33.4     ABS - Report of Compliance with Servicing Criteria     2±    12K 
 8: EX-33.5     ABS - Report of Compliance with Servicing Criteria     2     17K 
 9: EX-34.1     ABS - Attestation Report on Assessment of              2     13K 
                          Compliance with Servicing Criteria                     
10: EX-34.2     ABS - Attestation Report on Assessment of              2     14K 
                          Compliance with Servicing Criteria                     
11: EX-34.3     ABS - Attestation Report on Assessment of              2     13K 
                          Compliance with Servicing Criteria                     
12: EX-34.4     ABS - Attestation Report on Assessment of              2±    12K 
                          Compliance with Servicing Criteria                     
13: EX-34.5     ABS - Attestation Report on Assessment of              2     15K 
                          Compliance with Servicing Criteria                     
14: EX-35.1     ABS - Servicer Compliance Statement                    2     10K 
 2: EX-35.2     ABS - Servicer Compliance Statement                    5     21K 
 3: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        2±    10K 

EX-34.5   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34.5
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Exhibit 34.5                                                                    

[KPMG LOGO]                                                                     

KPMG LLP
303 East Wacker Drive 
Chicago, IL 60601-5212

Report of Independent Registered Public Accounting Firm 

The Board of Directors                                                          

The Trust & Securities Services department of Deutsche Bank National Trust      
Company and Deutsche Bank Trust Company Americas:                               

We have examined the accompanying management's assertion that the Trust &       
Securities Services department of Deutsche Bank National Trust Company and      
Deutsche Bank Trust Company Americaps (collectively the "Company") complied with
the servicing criteria set forth in Item 1122(d) of the Securities and Exchange 
Commission's Regulation AB for publicly-issued (i.e., transaction-level         
reporting required under the Securities Exchange Act of 1934, as amended)       
residential mortgage-backed securities, commercial mortgage-backed securities   
and other asset-backed securities issued on or after January 1, 2006, for which 
the Company provides trustee, securities administration, paying agent or        
custodian services, excluding any publicly issued transactions, sponsored or    
issued by any government sponsored entity (the Platform), except for servicing  
criteria 1122(d)(2)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi),        
1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),               
1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the
Company has determined are not applicable to the activities it performs with    
respect to the Platform, as of and for the twelve months ended December 31,     
2007. Servicing criterion 1122(d)(4)(iii) is applicable to the activities the   
Company performs with respect to the Platform only as it relates to the         
Company's obligation to report additions, removals or substitutions on reports  
to investors in accordance with the transactions agreements. With respect to    
applicable servicing criterion 1122(d)(1)(iii), management's assertion indicates
that there were no activities performed during the twelve months ended December 
31, 2007 with respect to the Platform, because there were no occurrence of      
events that would require the Company to perform such activities. Management is 
responsible for the Company's compliance with those servicing criteria. Our     
responsibility is to express an opinion on management's assertion 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,   
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 to 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.

EX-34.5
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[KPMG LOGO]                                                                     

As described in the accompanying management's assertion for servicing criteria  
1122 (d)(2)(i), 1122 (d)(4)(i) and 1122(d)(4)(ii), the Company has engaged      
various vendors to perform the activities required by these servicing criteria. 
The Company has determined that these vendors are not considered a "servicer" as
defined in Item 1101(j) of Regulation AB, and the Company has elected to take   
responsibility for assessing compliance with the servicing criteria applicable  
to each vendor as permitted by Interpretation 17.06 of the SEC Division of      
Corporation Finance Manual of Publicly Available Telephone Interpretations      
("Interpretation 17.06"). As permitted by Interpretation 17.06, the Company 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 the servicing criteria applicable to each vendor. The Company is  
solely responsible for determining that it meets the SEC requirements to apply  
Interpretation 17.06 for the vendors and related criteria as described in its   
assertion, and we performed no procedures with respect to the Company's         
eligibility to apply Interpretation 17.06.                                      

In our opinion, management's assertion that the Company complied with the       
aforementioned servicing criteria, including servicing criteria 1122 (d)(2)(i), 
1122 (d)(4)(i) and 1122(d)(4)(ii) for which compliance is determined based on   
Interpretation 17.06 as described above, as of and for the twelve months ended  
December 31, 2007 is fairly stated, in all material respects.                   

    /s/ KPMG LLP

Chicago, Illinois                                                               
February 29, 2008                                                               

Dates Referenced Herein

				Referenced-On Page
This ‘10-K’ Filing		Date		First		Last			Other Filings
Filed on / For Period End:		3/31/08							None on these Dates
		2/29/08		2
		12/31/07		1		2
		1/1/06		1
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