--$12.8 million class RS-2 at 'A+';

--$15.6 million class RS-3 at 'A';

--$11.1 million class RS-4 at 'A-';

--$15.4 million class RS-5 at 'BBB+';

--$13.2 million class RS-6 at 'BBB';

--$7.6 million class RS-7 at 'BBB-'.

The Negative Watch placements are due to the receipt of the Resorts International Servicer reported year-end (YE) 2007 with net cash flow that is significantly less than issuance. Fitch will review the financial information in detail as well as market performance. As a result of this analysis, downgrades of several notches are possible. The trust portion of the Resorts International loan consists of a $120.2 million senior trust component and $98.7 million in subordinate rake (RS) classes. The loan is secured by three casino/ hotel properties located in Atlantic City, NJ and Tunica, MS. The total debt on the properties, including the trust portion, totals $506.3 million and includes $233.6 million in subordinate debt outside the trust.

Fitch's rating definitions and the terms of use of such ratings are available on the agency's public site, www.fitchratings.com. Published ratings, criteria and methodologies are available from this site, at all times. Fitch's code of conduct, confidentiality, conflicts of interest, affiliate firewall, compliance and other relevant policies and procedures are also available from the 'Code of Conduct' section of this site.

SOURCE: Fitch Ratings

Fitch Ratings
Mitchell Brumwell, +1-312-368-3268
Britt Johnson, +1-312-606-2341 (Chicago)
Media Relations:
Sandro Scenga, +1-212-908-0278 (New York)

ESCO, headquartered in St. Louis, is a proven supplier of special purpose utility solutions for electric, gas, and water utilities, including hardware and software to support advanced metering applications and fully automated intelligent instrumentation. In addition, the Company provides engineered filtration products to the aviation, space, and process markets worldwide and is the industry leader in RF shielding and EMC test products. Further information regarding ESCO and its subsidiaries is available on the Company's web site at http://www.escotechnologies.com.

SOURCE ESCO Technologies Inc.

http://www.escotechnologies.com

--$8.4 million class N downgraded to 'C/DR6' from 'BBB-';

Underlying Transaction: J.P. Morgan Mortgage Acquisition Trust. 2005-OPT2

JPMAC NIM 2006-ARN1

--$3.2 million class A downgraded to 'C/DR6' from 'BB';

--$8.5 million class B downgraded to 'C/DR6' from 'B';

--$6.1 million class C remains at 'C/DR6';

Underlying Transaction: Argent Securities Trust 2006-W3

JPMAC 2007-CH3 NIM

--$4.9 million class A affirmed at 'A-';

--$8.2 million class B affirmed at 'BBB-';

Underlying Transaction: J.P. Morgan Mortgage Acquisition Trust 2007-CH3

JPMAC 2007-CH4 NIM

--$5.8 million class A affirmed at 'A-';

--$7.6 million class B affirmed at 'BBB-';

Underlying Transaction: J.P. Morgan Mortgage Acquisition Trust 2007-CH4

JPMAC 2007-CH5 NIM

--$7.2 million class A affirmed at 'A-';

--$7.6 million class B downgraded to 'BB' from 'BBB-';

Underlying Transaction: J.P. Morgan Mortgage Acquisition Trust 2007-CH5

JPMAC 2007-HE1 NIM

--$7.1 million class A affirmed at 'A-';

--$3.9 million class B affirmed at 'BBB-';

Underlying Transaction: J.P. Morgan Mortgage Acquisition Trust 2007-HE1

The rating actions reflect actual pay-down performance of the NIM securities to date compared to initial projections, as well as, changes that Fitch previously made to its subprime loss forecasting assumptions for the underlying transactions.

Additional details are available in the following research, also available at www.fitchratings.com:

--'Fitch Places $139B U.S. Subprime RMBS On Watch Negative on Worsening Mortgage Performance' (Feb. 1, 2008);

--'U.S. Subprime RMBS/HEL Upgrade/Downgrade Criteria' (June 12, 2007);

--'Downgrade Criteria for Recent Vintage U.S. Subprime RMBS' (August 8, 2007)

--'U.S. Rating Criteria for Net Interest Margin Securitizations: Updated' (February 6, 2007).

All of Fitch's ratings criteria for US subprime RMBS available at www.fitchratings.com/subprime .

Fitch's rating definitions and the terms of use of such ratings are available on the agency's public site, www.fitchratings.com. Published ratings, criteria and methodologies are available from this site, at all times. Fitch's code of conduct, confidentiality, conflicts of interest, affiliate firewall, compliance and other relevant policies and procedures are also available from the 'Code of Conduct' section of this site.

SOURCE: Fitch Ratings

Fitch Ratings, New York
Tara Sweeney, 212-908-0347
Michele Patterson, 212-908-0779
Sandro Scenga, 212-908-0278 (Media Relations)

--$160,686,000 class 1-A-1 'AAA'.

This transaction consists of three non-crossed groups, each of which is a resecuritization of senior residential mortgage pass-through certificates. Group II and Group III are not rated by Fitch. The underlying certificate for Group I is Residential Asset Securitization Trust 2006-A13 Class A1 which is backed by a pool of primarily one- to four-family, first lien, fixed-rate residential mortgage loans. As a resecuritization, the certificates will receive its cash-flow from the underlying classes of certificates.

Fitch's rating definitions and the terms of use of such ratings are available on the agency's public site, www.fitchratings.com. Published ratings, criteria and methodologies are available from this site, at all times. Fitch's code of conduct, confidentiality, conflicts of interest, affiliate firewall, compliance and other relevant policies and procedures are also available from the 'Code of Conduct' section of this site.

SOURCE: Fitch Ratings

Fitch Ratings, New York
Wen Hsu, 212-908-0633
Sandro Scenga, 212-908-0278 (Media Relations)