Merrill Lynch First Franklin Mortgage Loan Trust, Series 2007-2 – ‘8-K’ for 4/26/07

On:  Thursday, 4/26/07, at 2:30pm ET   ·   For:  4/26/07   ·   Accession #:  950123-7-6051   ·   File #:  333-140436-08

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     12K 
 2: EX-5.1      Ex-5.1: Opinion of Dechert LLP                         3     14K 

8-K   —   Current Report
Document Table of Contents

8-K
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 UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE
 SECURITIES AND EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported)
April 26, 2007

MERRILL LYNCH MORTGAGE INVESTORS, INC. (as depositor under the Pooling and      
Servicing Agreement, dated as of April 1, 2007, providing for the issuance of   
Merrill Lynch First Franklin Mortgage Loan Trust, Series 2007-2 Mortgage Loan   
Asset-Backed Certificates)                                                      

 Merrill Lynch First Franklin Mortgage Loan Trust, Series 2007-2
(Issuing Entity)

Merrill Lynch Mortgage Investors, Inc.
 (Exact Name of Depositor as Specified in its Charter)

First Franklin Financial Corporation
 (Exact Name of Sponsor as Specified in its Charter)

Merrill Lynch Mortgage Investors, Inc.
(Exact Name of Registrant as Specified in its Charter)

                                                                [Download Table]
                                                                                
          Delaware                     333-140436                13-3416059     
(State or Other Jurisdiction           (Commission            (I.R.S. Employer  
      Of Incorporation)               File Number)           Identification No.)

                                                                [Download Table]
                                                                            
            250 Vesey Street                                                
  4 World Financial Center, 10th Floor                                      
              New York, NY                                           10080  
(Address of Principal Executive Offices)                          (Zip Code)

 REGISTRANT'S TELEPHONE, INCLUDING AREA CODE: (212) 449-0357

 No Change
 (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 (see General Instruction A.2. below):                      

[ ]  Written communications pursuant to Rule 425 under the Securities Act (17   
CFR 230.425)                                                          

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)                                                           

[ ]  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))                                    

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ITEM 8.01. Other Events                                                         

Filing of Legality Opinion                                            

 Attached as Exhibit 5.1, Exhibit 8.1 and Exhibit 23.1 is the opinion of
Dechert LLP with respect to the legality of the Merrill Lynch First Franklin    
Mortgage Loan Trust, Series 2007-2 Mortgage Loan Asset-Backed Certificates.     

ITEM 9.01. Financial Statements and Exhibits.                                   

(a)  Not applicable.                                                  

(b)  Not applicable.                                                  

(c)  Not applicable.                                                  

(d)  Exhibits:                                                        

        5.1 Opinion of Dechert LLP as to legality (including consent of such
firm).                                                                          

   8.1 Opinion of Dechert LLP as to certain tax matters (including
consent of such firm included in Exhibit 5.1).                                  

23.1 Consent of Dechert LLP (included in Exhibit 5.1).      

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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 hereunto duly authorized.                                           

                                      MERRILL LYNCH MORTGAGE INVESTORS, INC.

                 By: /s/ Paul Park
                                            ------------------------------------
               Name: Paul Park
                           Title: Authorized Signatory

Date: April 26, 2007                                                            

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 INDEX TO EXHIBITS

                                                                [Download Table]

Exhibit No.   Description                                                     
-----------   -----------                                                     
                                                                              
5.1           Opinion of Dechert LLP as to legality (including consent of such
              firm).                                                          

8.1           Opinion of Dechert LLP as to certain tax matters (including     
              consent of such firm included in Exhibit 5.1).                  

23.1          Consent of Dechert LLP (included in Exhibit 5.1)                

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on / For Period End:		4/26/07		1		3			8-K
		4/1/07		1
									List all Filings