Exhibit 31
Re: Xxxxxx Xxxxxxx ABS Capital I Inc. Trust 2007-HE2, Mortgage Pass-
Through Certificates, Series 2007-HE2, issued pursuant to the Pooling
and Servicing Agreement dated as of February 1, 2007, among Xxxxxx
Xxxxxxx ABS Capital I Inc., as depositor, Saxon Mortgage Services,
Inc., as a servicer, Countrywide Home Loans Servicing LP, as a
servicer, New Century Mortgage Corporation, as a servicer, Xxxxx Fargo
Bank National Association, as a servicer and a custodian, NC Capital
Corporation, as a responsible party, WMC Mortgage Corp., as a
responsible party, LaSalle Bank National Association, as a custodian,
and Deutsche Bank National Trust Company, as trustee.
I, Xxxxxx Xxxxxxx , certify that:
1. I have reviewed this report on Form 10-K and all reports on
Form 10-D required to be filed in respect of the period covered by
this report on Form 10-K of Xxxxxx Xxxxxxx ABS Capital I Inc. Trust
2007-HE2 (the "Exchange Act periodic reports");
2. Based on my knowledge, the Exchange Act periodic reports,
taken as a whole, do not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were
made, not misleading as of the last day of the period covered by this
Report;
3. Based on my knowledge, all of the distribution, servicing and
other information required to be provided under Form 10-D for the
period covered by this report is included in the Exchange Act periodic
reports;
4. Based on my knowledge and the servicer compliance statements
required in this report under Item 1123 of Regulation AB, and except
as disclosed in the Exchange Act periodic reports, the servicers have
fulfilled their obligations under the servicing agreements in all
material respects; and
5. All of the reports on assessment of compliance with servicing
criteria for asset-backed securities and their related attestation
reports on assessment of compliance with servicing criteria for
asset-backed securities required to be included in this report in
accordance with Item 1122 of Regulation AB and Exchange Act Rules
13a-18 and 15d-18 have been included as an exhibit to this report,
except as otherwise disclosed in this report. Any material
instances of noncompliance described in such reports have been
disclosed in this report on Form 10-K.
In giving the certifications above, I have reasonably relied on
information provided to me by the following unaffiliated parties:
Countrywide Home Loans Servicing LP, as servicer, Xxxxx Fargo
Bank, National Association, as servicer Xxxxx Fargo Bank, National
Association, as a custodian, LaSalle Bank National Association, as a
cusrodian and Deutsche Bank National Trust Compnay, as trustee.
Date: March 28, 2008
/s/ Xxxxxx Xxxxxxx
Xxxxxx Xxxxxxx
Vice President
(senior officer in charge of securitization of the depositor)