BCAP LLC Trust 2007-AA1 – ‘10-K’ for 3/31/08 – ‘EX-34.4’

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-34.4   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

Exhibit 34.4                                                                    

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

 Report of Independent Registered Public Accounting Firm

The Board of Directors                                                          
The Corporate Trust Services division of Wells Fargo Bank National Association: 

We have examined the accompanying management's assertion, that The Corporate    
Trust Services division of Wells Fargo Bank, National Association (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 and commercial               
mortgage-backed securities issued on or after January 1, 2006 for which the     
Company provides document custody services, excluding any publicly issued       
transactions issued by any government sponsored entity (the Platform) as of and 
for the twelve months ended December 31, 2007. Management has determined that   
servicing criteria 1122(d)(1)(iv), 1122(d)(4)(i) and 1122(d)(4)(ii) are         
applicable to the activities it performs with respect to the Platform, and that 
all other servicing criteria set forth in Item 1122(d) are not applicable to the
document custody services provided by the Company with respect to the Platform. 
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,   
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 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.                                                    

In our opinion, management's assertion that the Company complied with the       
aforementioned servicing criteria as of and for the period ended December 31,   
2007 is fairly stated, in all material respects.                                

                                                                  /s/ KPMG LLP

Chicago, Illinois                                                               
February 29, 2008                                                               

KPMG LLP, a U.S. limited liability partnership, is the U.S. 
member firm of KPMG International, a Swiss cooperative. 

Dates Referenced Herein

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