Exhibit 35.2
[logo] CHASE
SUBSERVICER COMPLIANCE STATEMENT
RE: ▇.▇. ▇▇▇▇▇▇ Mortgage Acquisition Trust 2007-HE1 Asset Backed Pass-Through
Certificates, Series 2007-HE1: This Pooling and Servicing Agreement, is dated as
of May 1, 2007 (the "Agreement"), by and among ▇.▇. ▇▇▇▇▇▇ Acceptance
Corporation I, a Delaware corporation, as Depositor (the "Depositor"), ▇.▇.
▇▇▇▇▇▇ Mortgage Acquisition Corp., a Delaware corporation, as Seller (the
"Seller") for purposes of Section 2.03 and 2.06, JPMorgan Chase Bank, National
Association, as Servicer (the "Servicer"), Deutsche Bank National Trust Company,
as Trustee (the "Trustee") and Pentalpha Surveillance LLC as Trust Oversight
Manager (the "Trust Oversight Manager")
The undersigned, each a duly authorized officer of Chase Home Finance LLC
("CHF"), do hereby certify that:
(1) CHF is a Subservicer under the Agreement
(2) A review of the activities of CHF during the calendar year ending
December 31,2007 and of the performance of CHF under the Agreement has been made
under our supervision; and
(3) To the best of our knowledge, based on such review, CHF has fulfilled
all its obligations under the Agreement in all material respects throughout such
year.
Capitalized terms used but not defined herein shall have the meanings assigned
in the Agreement.
Date: 02/28/2008
Chase Home Finance LLC,
as Subservicer
By: /s/ ▇▇▇ ▇▇▇▇▇▇▇
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Name: ▇▇▇ ▇▇▇▇▇▇▇
Title: Senior Vice President
Servicing Manager
By: /s/ ▇▇▇ ▇▇▇▇▇▇
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Name: ▇▇▇ ▇▇▇▇▇▇
Title: Senior Vice President
Default Servicing Manager