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Ex 34 4 JP Morgan Mortgage Acquisition Trust 2007-CH3

Ex 34 4 JP Morgan Mortgage Acquisition Trust 2007-CH3

Ratings: (0)|Views: 2 |Likes:
Published by Mary Cochrane

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

Report of Independent Registered Public Accounting Firm

The Board of Directors

The Trust & Securities Services department of Deutsche Bank National Trust
Company and Deutsche Bank Trust Company Americas:

We have examined the accompanying management’s assertion that the Trust &
Securities Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americaps (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 (i.e., transaction-level
reporting required under the Securities Exchange Act of 1934, as amended)
residential mortgage-backed securities, commercial mortgage-backed securities
and other asset-backed securities issued on or after January 1, 2006, for which
the Company provides trustee, securities administration, paying agent or
custodian services, excluding any publicly issued transactions, sponsored or
issued by any government sponsored entity (the Platform), except for servicing
criteria 1122(d)(2)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi),
1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the
Company has determined are not applicable to the activities it performs with
respect to the Platform, as of and for the twelve months ended December 31,
2007. Servicing criterion 1122(d)(4)(iii) is applicable to the activities the
Company performs with respect to the Platform only as it relates to the
Company’s obligation to report additions, removals or substitutions on reports
to investors in accordance with the transactions agreements. With respect to
applicable servicing criterion 1122(d)(1)(iii), management’s assertion indicates
that there were no activities performed during the twelve months ended December
31, 2007 with respect to the Platform, because there were no occurrence of
events that would require the Company to perform such activities. 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,
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.

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


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

Report of Independent Registered Public Accounting Firm

The Board of Directors

The Trust & Securities Services department of Deutsche Bank National Trust
Company and Deutsche Bank Trust Company Americas:

We have examined the accompanying management’s assertion that the Trust &
Securities Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americaps (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 (i.e., transaction-level
reporting required under the Securities Exchange Act of 1934, as amended)
residential mortgage-backed securities, commercial mortgage-backed securities
and other asset-backed securities issued on or after January 1, 2006, for which
the Company provides trustee, securities administration, paying agent or
custodian services, excluding any publicly issued transactions, sponsored or
issued by any government sponsored entity (the Platform), except for servicing
criteria 1122(d)(2)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi),
1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the
Company has determined are not applicable to the activities it performs with
respect to the Platform, as of and for the twelve months ended December 31,
2007. Servicing criterion 1122(d)(4)(iii) is applicable to the activities the
Company performs with respect to the Platform only as it relates to the
Company’s obligation to report additions, removals or substitutions on reports
to investors in accordance with the transactions agreements. With respect to
applicable servicing criterion 1122(d)(1)(iii), management’s assertion indicates
that there were no activities performed during the twelve months ended December
31, 2007 with respect to the Platform, because there were no occurrence of
events that would require the Company to perform such activities. 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,
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.

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

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Categories:Types, Legal forms
Published by: Mary Cochrane on Jul 20, 2014
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________________________________________________________________________________
J.P. Morgan Mortgage Acquisition Trust 2007-CH3 · 10-K · For 3/2/0! "n 3/2/0#ocu$ent 10 o% 12 · &'-3(.( · Attestation )e*ort on Assess$ent o% Co$*+iance ,it ericing Criteria %or Asset-ace ecurities  
Exhibit 34.4[KPMG LOGO] KPMG LLP 303 East Wacker Drive Chicag! "L #0#0$%&'$' (e)rt * "+,e)e+,e+t (egistere, P-bic /cc-+ti+g ir12he ar, * Directrs2he 2r-st  5ec-rities 5ervices ,e)art1e+t * De-tsche a+k 6ati+a 2r-stC1)a+7 a+, De-tsche a+k 2r-st C1)a+7 /1ericas8We have exa1i+e, the acc1)a+7i+g 1a+age1e+t9s asserti+ that the 2r-st 5ec-rities 5ervices ,e)art1e+t * De-tsche a+k 6ati+a 2r-st C1)a+7 a+,De-tsche a+k 2r-st C1)a+7 /1erica)s :cective7 the ;C1)a+7;< c1)ie, =iththe servici+g criteria set *rth i+ "te1 $$'':,< * the 5ec-rities a+, Excha+geC11issi+9s (eg-ati+ / *r )-bic7%iss-e, :i.e.! tra+sacti+%evere)rti+g re>-ire, -+,er the 5ec-rities Excha+ge /ct * $?34! as a1e+,e,<resi,e+tia 1rtgage%backe, sec-rities! c11ercia 1rtgage%backe, sec-ritiesa+, ther asset%backe, sec-rities iss-e, + r a*ter @a+-ar7 $! '00#! *r =hichthe C1)a+7 )rvi,es tr-stee! sec-rities a,1i+istrati+! )a7i+g age+t rc-st,ia+ services! exc-,i+g a+7 )-bic7 iss-e, tra+sacti+s! s)+sre, riss-e, b7 a+7 gver+1e+t s)+sre, e+tit7 :the Pat*r1<! exce)t *r servici+gcriteria $$'':,<:'<:iii<! $$'':,<:4<:iv<! $$'':,<:4<:v<! $$'':,<:4<:vi<!$$'':,<:4<:vii<! $$'':,<:4<:viii<! $$'':,<:4<:ix<! $$'':,<:4<:x<!$$'':,<:4<:xi<! $$'':,<:4<:xii<! $$'':,<:4<:xiii< a+, $$'':,<:4<:xiv<! =hich theC1)a+7 has ,eter1i+e, are +t a))icabe t the activities it )er*r1s =ithres)ect t the Pat*r1! as * a+, *r the t=eve 1+ths e+,e, Dece1ber 3$!'00A. 5ervici+g criteri+ $$'':,<:4<:iii< is a))icabe t the activities theC1)a+7 )er*r1s =ith res)ect t the Pat*r1 +7 as it reates t theC1)a+79s bigati+ t re)rt a,,iti+s! re1vas r s-bstit-ti+s + re)rtst i+vestrs i+ accr,a+ce =ith the tra+sacti+s agree1e+ts. With res)ect ta))icabe servici+g criteri+ $$'':,<:$<:iii<! 1a+age1e+t9s asserti+ i+,icatesthat there =ere + activities )er*r1e, ,-ri+g the t=eve 1+ths e+,e, Dece1ber3$! '00A =ith res)ect t the Pat*r1! beca-se there =ere + cc-rre+ce *eve+ts that =-, re>-ire the C1)a+7 t )er*r1 s-ch activities. Ma+age1e+t isres)+sibe *r the C1)a+79s c1)ia+ce =ith thse servici+g criteria. O-rres)+sibiit7 is t ex)ress a+ )i+i+ + 1a+age1e+t9s asserti+ ab-t theC1)a+79s c1)ia+ce base, + -r exa1i+ati+.O-r exa1i+ati+ =as c+,-cte, i+ accr,a+ce =ith the sta+,ar,s * the P-bicC1)a+7 /cc-+ti+g Oversight ar, :B+ite, 5tates< a+,! accr,i+g7! i+c-,e,exa1i+i+g! + a test basis! evi,e+ce ab-t the C1)a+79s c1)ia+ce =ith theservici+g criteria s)eci*ie, abve a+, )er*r1i+g s-ch ther )rce,-res as =ec+si,ere, +ecessar7 i+ the circ-1sta+ces. O-r exa1i+ati+ i+c-,e, testi+gseecte, asset%backe, tra+sacti+s a+, sec-rities that c1)rise the Pat*r1!seecte, servici+g activities reate, t the Pat*r1! a+, ,eter1i+i+g =hetherthe C1)a+7 )rcesse, thse seecte, tra+sacti+s a+, )er*r1e, thse seecte,activities i+ c1)ia+ce =ith the servici+g criteria. -rther1re! -r)rce,-res =ere i1ite, t the seecte, tra+sacti+s a+, servici+g activities)er*r1e, b7 the C1)a+7 ,-ri+g the )eri, cvere, b7 this re)rt. O-r)rce,-res =ere +t ,esig+e, t ,eter1i+e =hether errrs 1a7 have cc-rre,either )rir t r s-bse>-e+t t -r tests that 1a7 have a**ecte, the baa+ces________________________________________________________________________________
Source:
 5EC "+* ===.seci+*.c1
Fran Finnegan & Company 
  $3
 
@.P. Mrga+ Mrtgage /c>-isiti+ 2r-st '00A%C3  $0%K  r 3'F0F! O+ 3'F0FDc-1e+t $0 * $'  E%34.4  /ttestati+ (e)rt + /ssess1e+t * C1)ia+ce =ith 5ervici+g Criteria *r /sset%acke, 5ec-rities________________________________________________________________________________r a1-+ts cac-ate, r re)rte, b7 the C1)a+7 ,-ri+g the )eri, cvere, b7this re)rt *r the seecte, tra+sacti+s r a+7 ther tra+sacti+s. We beievethat -r exa1i+ati+ )rvi,es a reas+abe basis *r -r )i+i+. O-rexa1i+ati+ ,es +t )rvi,e a ega ,eter1i+ati+ + the C1)a+79s c1)ia+ce=ith the servici+g criteria. KPMG LLP! a B.5. i1ite, iabiit7 )art+ershi)! is the B.5. 1e1ber *ir1 * KPMG "+ter+ati+a! a 5=iss c)erative.________________________________________________________________________________
Source:
 5EC "+* ===.seci+*.c1
Fran Finnegan & Company 
  '3

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