Exhibit 31 Re: Morgan Stanley ABS Capital I Inc. Trust 2007-HE1, Mortgage Pass- Through Certificates, Series 2007-HE1, issued pursuant to the Pooling and Servicing Agreement dated as of January 1, 2007, among Morgan Stanley ABS Capital I Inc., as...Pooling and Servicing Agreement • March 31st, 2008 • Morgan Stanley ABS Capital I Inc. Trust 2007-He1 • Asset-backed securities
