rpt10k

Item 1112(b) of Regulation AB.

Item 1117 of Regulation AB.

Significant Obligors of Pool Assets (Financial Information).

Legal Proceedings.

In addition to the matters described below, in the normal course of business, Morgan Stanley Mortgage Capital Holdings
LLC ("the Company") has been named, from time to time, as a defendant in various legal actions. Certain of the actual or
threatened legal actions include claims for substantial compensatory and/or punitive damages or claims for indeterminate
amounts of damages.

Regulatory and Governmental Investigations: The Company and its affiliates are currently responding to subpoenas and
requests for information from certain regulatory and governmental entities concerning the origination, purchase,
securitization and/or servicing of subprime and non-subprime residential mortgages and related issues.

Civil Litigation re American Business Financial Services, Inc. The Company has been named as one of a number of
defendants in a matter styled Miller v. Santilli, et al., which is pending in the Court of Common Pleas for Philadelphia
County, Pennsylvania. The complaint in this action was filed on July 13, 2006 and is being brought by the bankruptcy
trustee for American Business Financial Services, Inc. ("ABFS"). The complaint alleges, inter alia, that the Company,
certain of the Company's affiliates, and various other financial institutions deepened the insolvency of ABFS, and aided
and abetted fraud and breaches of fiduciary duties committed by certain former officers and directors of ABFS, by
providing warehouse loans to ABFS and participating in securitization transactions with ABFS. The complaint seeks
damages in excess of $750 million. The deepening insolvency claim has been dismissed, and the case is currently in
discovery.

Bauer, et al., v. Saxon Mortgage Services, Inc., et al. is a matter filed on December 1, 2004 in the Civil District Court for
the Parish of Orleans, State of Louisiana, Case No. 2004-17015. On February 17, 2005, the plaintiffs re-filed the case
as two separate class action lawsuits, Bauer, et al., v. Dean Morris, et al., filed as Case No. 05-2173 in the Civil District
Court for the Parish of Orleans, State of Louisiana, and Patterson, et al., v. Dean Morris, et al., filed as Case No. 05-
2174 in the Civil District Court for the Parish of Orleans, State of Louisiana. On January 24, 2006, the United States
District Court for the Eastern District of Louisiana granted the Company's motion to compel arbitration in Bauer, et al., v.
Dean Morris, et al. On January 25, 2006, the United States District Court for the Eastern District of Louisiana granted
the Saxon Mortgage Services's motion to compel arbitration in Patterson, et al., v. Dean Morris, et al. At the present
time, neither plaintiff has initiated arbitration.

Jumar Hooks and Diane Felder, et al., v. Saxon Mortgage, Inc. is a matter filed on October 12, 2005 in the Common
Pleas Court for Cuyahoga County, Ohio as Case No. CV 05 574577. The plaintiffs filed this case as a class action, on
behalf of themselves and similarly situated Ohio borrowers, alleging that the Company's subsidiary, Saxon Mortgage,

Inc. ("Saxon Mortgage") engaged in unlawful practices in originating and servicing the plaintiffs' loans. During the
second quarter of 2006, the court granted the Saxon Mortgage's motion to compel individual arbitration as to each of
the two named plaintiffs and stayed the court proceedings with no class having been certified.

Jones, et al., v. ABN AMRO Mortgage Group, et al. is a matter filed on September 24, 2007 in the Court of Common
Pleas for Berks County, Pennsylvania as Civil Action-Law No. 07-10540. The plaintiffs allege that the putative class
members were not credited properly for payments made on their mortgage loans which were allegedly collected by non-
affiliated intermediary entities and forwarded to the servicer defendants. Saxon Mortgage Services services two loans
for putative class members. Saxon Mortgage Services and other defendants filed a consolidated motion to dismiss the
case.

The 75-101 Federal Street Loan constitutes a significant obligor within the meaning of Item 1101(k)(2) of Regulation
AB and as disclosed in the 424(b)(5) Prospectus filed on March 26, 2007 for Morgan Stanley Capital I Inc., Commercial
Mortgage Pass-Through Certificates, Series 2007-IQ13.

Pursuant to Rule 12b-21 under the Securities Exchange Act of 1934, as amended, the Depositor has not included
certain financial information including net operating income, net sales or operating revenues and income from continuing
operations for the period between January 1, 2007 and January 17, 2007 (collectively, the "Non-Provided
Information"). The borrower did not own the property during the foregoing periods. The property was acquired by the
borrower on January 17, 2007 from Equity Office Properties Trust (among other entities) and/or affiliates or subsidiaries
thereof. The registrant and its affiliates are not affiliated with the borrower or Equity Office Properties Trust or any
other entity having an interest in the entity that sold the borrower the property, and the borrower is not affiliated with
Equity Office Properties Trust or such other entities having an interest in the entity that sold the borrower the property.
The Non-Provided Information was requested from the borrower, and the borrower indicated that it did not possess the
Non-Provided Information.

In accordance with Item 1112(b) of Regulation AB, the most recent audited net operating income of the significant
obligor, as provided by the related borrower, on an actual basis and without adjustment, for the period between the
acquisition date, January 17, 2007, and the end of the fourth quarter, December 31, 2007, was $(2,454,700). The
most recent un-audited net operating income of the significant obligor for the period between the acquisition date,
January 17, 2007, and the end of the fourth quarter, December 31, 2007, as provided by the borrower, was
$13,722,476.68.

Not applicable.

Item 1115(b) of Regulation AB.

Item 1114(b)(2) of Regulation AB.

Credit Enhancement and Other Support, Except for Certain
Derivatives Instruments (Information Regarding Significant
Enhancement Providers Financial Information).

Certain Derivatives Instruments (Financial Information).

SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J(2) TO FORM 10-K.