BCAP LLC Trust 2007-AA1 – ‘10-K’ for 3/31/08 – ‘EX-34.3’

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-34.3   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34.3
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Exhibit 34.3                                                                    

[kpmg logo]                                                                     
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. 

EX-34.3
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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/ KMPG LLP

Los Angeles, California                                                         
February 28, 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
		2/28/08		2
		12/31/07		1		2
		10/1/07		1
		1/1/06		1
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