EX-35.1 (logo) SPS SELECT Portfolio SERVICING, inc. Agreement: See Schedule of Agreements Dated: See Attached Schedule ANNUAL STATEMENT AS TO COMPLIANCE In accordance with the applicable section in each of the Pooling and Servicing Agreements...Annual Statement as to Compliance • March 28th, 2008 • Asset Backed Securities CORP Home Equity Loan Trust, Series AMQ 2007-He2 • Asset-backed securities
