March 30, 2007 CWHEQ, Inc. 4500 Park Granada Calabasas, California 91302 Re: CWHEQ, Inc. CWHEQ Home Equity Loan Trust, Series 2007-S2 Series 2007-S2 ---------------------------------------- Ladies and Gentlemen: We have acted as special counsel for...CWHEQ, Inc. • March 30th, 2007 • Asset-backed securities
We have acted as special counsel for CWHEQ, Inc., a Delaware corporation (the "Company"), in connection with the issuance of the Home Equity Loan Asset Backed Certificates of the above-referenced Series (the "Certificates") pursuant to a Pooling and Servicing Agreement dated as of March 1, 2007 (the "Pooling and Servicing Agreement"), among the Company, as depositor, Countrywide Home Loans, Inc., as a seller ("CHL"), Park Granada LLC, as a seller ("Park Granada"), Park Monaco Inc., as a seller ("Park Monaco"), and Park Sienna LLC, as a seller ("Park Sienna" and, together with CHL, Park Granada and Park Monaco, the "Sellers"), Countrywide Home Loans Servicing LP, as master servicer (the "Master Servicer"), and The Bank of New York, as trustee (the "Trustee").
