(Former
name or former address, if changed since last report)
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions .
[ ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ]
Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
240.14a-12(b))
[ ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act
(17 CFR 240.14d-2(b))
[ ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act
(17 CFR 240.13e-4(c))
Item
8.01. Other Events.
On
September 7, 2007, Residential
Accredit Loans, Inc. (the “Registrant”), as depositor for the RALI Series
2007-QH8 Trust (the “Trust”), expects to issue Mortgage Asset-Backed
Pass-Through Certificates, Series 2007-QH8, including the following classes
offered pursuant to a Registration Statement on Form S-3 (File No. 333-140610)
filed by the Registrant with the Securities and Exchange Commission: Class
A,
Class X, Class R-I, Class R-II, Class M-1, Class M-2, and Class M-3 (the
“Certificates”).
Copies
of the opinions of Orrick,
Herrington & Sutcliffe LLP with respect to legality of the Certificates and
with respect to certain federal tax matters, together with related consents
of
Orrick, Herrington & Sutcliffe LLP to the incorporation by reference of such
opinions as exhibits to the Registration Statement, are filed as Exhibits to
this Report.
Item
9.01. Financial Statements, Pro Forma Financial Information and
Exhibits.
(a) Not
applicable
(b) Not
applicable
(c) Exhibits: The
following are filed as Exhibits to this Report:
Exhibit
Number
5.1 Opinion
of Orrick, Herrington & Sutcliffe LLP with respect to legality.
8.1 Opinion
of Orrick, Herrington & Sutcliffe LLP with respect to certain tax
matters.
23.1 Consent
of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit
5.1).
23.2 Consent
of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit
8.1).
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant
has
duly caused this report to be signed on its behalf by the undersigned thereunto
duly authorized.