0001019965-08-000121 Sample Contracts

SERVICER COMPLIANCE STATEMENT
Pooling and Servicing Agreement • March 28th, 2008 • J.P. Morgan Alternative Loan Trust 2007-A1 • Asset-backed securities

RE: J.P. Morgan Alternative Loan Trust 2007-Al Mortgage Pass-Through Certificates: This Pooling and Servicing Agreement, dated as of February 1, 2007 (the "Agreement"), by and among J.P. Morgan Acceptance Corporation I, a Delaware corporation, as depositor (the "Depositor"), HSBC Bank USA, National Association, as trustee (the "Trustee"), and U.S. Bank National Association, in its dual capacities as master servicer (the "Master Servicer") and securities administrator (the "Securities Administrator"), and acknowledged by J.P. Morgan Mortgage Acquisition Corp., a Delaware corporation, as seller (the "Seller"), for purposes of Sections 2.04 and 2.05 and JPMorgan Chase Bank, National Association, a national banking association, as a custodian and The Bank of New York Trust Company, National Association, as a custodian (each a "Custodian") for purposes of Sections 11.02, 11.06, 11.07, and 11.09

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SUBSERVICER COMPLIANCE STATEMENT
Subservicer Compliance • March 28th, 2008 • J.P. Morgan Alternative Loan Trust 2007-A1 • Asset-backed securities

RE: J.P. Morgan Alternative Loan Trust 2007-Al Mortgage Pass-Through Certificates: This Pooling and Servicing Agreement, dated as of February 1, 2007 (the "Agreement"), by and among J.P. Morgan Acceptance Corporation I, a Delaware corporation, as depositor (the "Depositor"), HSBC Bank USA, National Association, as trustee (the "Trustee"), and U.S. Bank National Association, in its dual capacities as master servicer (the "Master Servicer") and securities administrator (the "Securities Administrator"), and acknowledged by J.P. Morgan Mortgage Acquisition Corp., a Delaware corporation, as seller (the "Seller"), for purposes of Sections 2.04 and 2.05 and JPMorgan Chase Bank, National Association, a national banking association, as a custodian and The Bank of New York Trust Company, National Associa tion, as a custodian (each a "Custodian") for purposes of Sections 11.02, 11.06, 11.07, and 11.09

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