BCAP LLC Trust 2007-AA1 – ‘10-K’ for 3/31/08 – ‘EX-34.1’

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-34.1   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34.1
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Exhibit 34.1                                                                    

[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                                                          
Countrywide Financial Corporation:                                              

We have examined management's assessment, included in the Assessment of         
Compliance with Applicable Servicing Criteria, that Countrywide Financial       
Corporation and certain of its subsidiaries, including its direct and indirect  
wholly owned subsidiaries, Countrywide Home Loans, Inc. (CHL), Countrywide Tax  
Services Corporation, Newport Management Corporation, and Countrywide Home Loans
Servicing L.P., a wholly owned subsidiary of CHL (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 residential         
mortgage-backed securities (securities collateralized by residential mortgage   
loans, including prime, alternative loan products, subprime, HELOC, and closed  
seconds) issued on or after January 1, 2006 for which the Company provides cash 
collection and administration, investor remittances and reporting (except for   
those activities relating to trustee and paying agent services), and pool asset 
administration (except for those activities relating to custodial operations of 
pool assets and related documents), collectively, "Servicing Functions",        
excluding any transactions issued by any government sponsored enterprise for    
which the Company provides Servicing Functions (the Platform), as of and for the
year ended December 31, 2007. The Platform includes all servicing criteria set  
forth in Schedule A to the Assessment of Compliance with Applicable Servicing   
Criteria except for the Inapplicable Servicing Criteria and portions of the     
criteria footnoted on that schedule, which are inapplicable to the Company based
on the activities it performs 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 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 KFMG International, a Swiss cooperative. 

EX-34.1
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In our opinion, management's assessment that the Company complied with the      
aforementioned servicing criteria as of and for the year ended December 31, 2007
is fairly stated in all material respects.                                      

                                /s/ KPMG 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
		1/1/06		1
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