J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

External Parties

Table of Contents

Page

Seller

1. Certificate Payment Report

JPMorgan Mortgage Acq. Corp.

2. Collection Account Report

3. Credit Enhancement Report

Servicer(s)

4. Collateral Report

JPMorgan Chase Bank,NA

5. Delinquency Report

6. REO Report

Underwriter(s)

7. Foreclosure Report

JP Morgan Securities, Inc.

8. Prepayment Report

9. Prepayment Detail Report

Swap Counterparty

10. Realized Loss Report

JPMorgan Chase Bank,NA

11. Realized Loss Detail Report

12. Triggers and Adj. Cert. Report

13. Additional Certificate Report

14. Other Related Information

Total Number of Pages

Dates

Contacts

Cut-Off Date:

April 01, 2007

Michael Boyle

Close Date:

May 15, 2007

Administrator

First Distribution Date:

May 25, 2007

(714) 247-6273

michael-l.boyle@db.com

Address:

Distribution Date:

May 25, 2007

1761 E.Saint Andrew Pl, Santa Ana, CA 92705

Record Date:

April 30, 2007

Factor Information:

(800) 735-7777

May 24, 2007

Main Phone Number:

(714) 247-6000

Determination Date:

May 15, 2007

https://www.tss.db.com/invr

Page 1 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Certificate Payment Report
Current Period Distribution - REMIC III
			Prior						Current
			Prior

	Class	Original	Principal			Total	Realized	Deferred	Principal

Class	Type	Face Value	Balance	Interest	Principal	Distribution	Loss	Interest	Balance
			(1)	(2)	(3)	(4)=(2)+(3)	(5)	(6)	(7)=(1)-(3)-(5)+(6)
A-1A	SR	374,118,000.00	374,118,000.00	570,529.95	4,090,305.66	4,660,835.61	0.00	0.00	370,027,694.34
A-1A	SR	374,118,000.00	374,118,000.00	570,529.95	4,090,305.66	4,660,835.61	0.00	0.00	370,027,694.34
A-1B	SR	41,569,000.00	41,569,000.00	65,124.77	454,482.05	519,606.82	0.00	0.00	41,114,517.95
A-2	SR	305,100,000.00	305,100,000.00	457,650.00	6,523,515.42	6,981,165.42	0.00	0.00	298,576,484.58
A-3	SR	84,300,000.00	84,300,000.00	128,089.17	0.00	128,089.17	0.00	0.00	84,300,000.00
A-4	SR	67,800,000.00	67,800,000.00	104,148.33	0.00	104,148.33	0.00	0.00	67,800,000.00
A-5	SR	69,670,000.00	69,670,000.00	107,988.50	0.00	107,988.50	0.00	0.00	69,670,000.00
M-1	MEZ	37,750,000.00	37,750,000.00	58,931.94	0.00	58,931.94	0.00	0.00	37,750,000.00
M-2	MEZ	34,210,000.00	34,210,000.00	53,595.67	0.00	53,595.67	0.00	0.00	34,210,000.00
M-3	MEZ	20,645,000.00	20,645,000.00	32,630.57	0.00	32,630.57	0.00	0.00	20,645,000.00
M-4	MEZ	18,285,000.00	18,285,000.00	29,560.75	0.00	29,560.75	0.00	0.00	18,285,000.00
M-5	MEZ	17,105,000.00	17,105,000.00	28,603.36	0.00	28,603.36	0.00	0.00	17,105,000.00
M-6	MEZ	16,515,000.00	16,515,000.00	28,763.63	0.00	28,763.63	0.00	0.00	16,515,000.00
M-7	MEZ	15,926,000.00	15,926,000.00	29,728.53	0.00	29,728.53	0.00	0.00	15,926,000.00
M-8	MEZ	14,746,000.00	14,746,000.00	28,959.51	0.00	28,959.51	0.00	0.00	14,746,000.00
M-9	MEZ	11,797,000.00	11,797,000.00	24,314.93	0.00	24,314.93	0.00	0.00	11,797,000.00
C	INT_EXE	50,135,391.07	50,135,391.07	5,763,461.04	0.00	5,763,461.04	0.00	643.05	50,136,034.12
P	INT	100.00	100.00	99,832.67	0.00	99,832.67	0.00	0.00	100.00
R	RES_EXE	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00

Total		1,179,671,491.07	1,179,671,491.07	7,611,913.32	11,068,303.13	18,680,216.45	0.00	643.05	1,168,603,830.99
Total




Interest Accrual Detail Current Period Factor Information per $1,000 of Original Face Value
					Orig. Principal	Prior				Current
					Orig. Principal	Prior				Current
	Period	Period			(with Notional)	Principal			Total	Principal
Class	Starting	Ending	Method	Cusip	Balance	Balance	Interest	Principal	Distribution	Balance
			Method
					(1)	(1)	(2)	(3)	(4)=(2)+(3)	(5)

A-1A	05/15/07	05/24/07	A-Act/360	46630XAA6	374,118,000.00	1,000.000000	1.525000	10.933197	12.458197	989.066803
A-1A	05/15/07	05/24/07	A-Act/360	46630XAA6	374,118,000.00	1,000.000000	1.525000	10.933197	12.458197	989.066803
A-1B	05/15/07	05/24/07	A-Act/360	46630XAB4	41,569,000.00	1,000.000000	1.566667	10.933197	12.499863	989.066803
A-2	05/15/07	05/24/07	A-Act/360	46630XAC2	305,100,000.00	1,000.000000	1.500000	21.381565	22.881565	978.618435
A-3	05/15/07	05/24/07	A-Act/360	46630XAD0	84,300,000.00	1,000.000000	1.519444	0.000000	1.519444	1,000.000000
A-4	05/15/07	05/24/07	A-Act/360	46630XAE8	67,800,000.00	1,000.000000	1.536111	0.000000	1.536111	1,000.000000
A-5	05/15/07	05/24/07	A-Act/360	46630XAF5	69,670,000.00	1,000.000000	1.550000	0.000000	1.550000	1,000.000000
M-1	05/15/07	05/24/07	A-Act/360	46630XAG3	37,750,000.00	1,000.000000	1.561111	0.000000	1.561111	1,000.000000
M-2	05/15/07	05/24/07	A-Act/360	46630XAH1	34,210,000.00	1,000.000000	1.566667	0.000000	1.566667	1,000.000000
M-3	05/15/07	05/24/07	A-Act/360	46630XAJ7	20,645,000.00	1,000.000000	1.580556	0.000000	1.580556	1,000.000000
M-4	05/15/07	05/24/07	A-Act/360	46630XAK4	18,285,000.00	1,000.000000	1.616667	0.000000	1.616667	1,000.000000
M-5	05/15/07	05/24/07	A-Act/360	46630XAL2	17,105,000.00	1,000.000000	1.672222	0.000000	1.672222	1,000.000000
M-6	05/15/07	05/24/07	A-Act/360	46630XAM0	16,515,000.00	1,000.000000	1.741667	0.000000	1.741667	1,000.000000
M-7	05/15/07	05/24/07	A-Act/360	46630XAN8	15,926,000.00	1,000.000000	1.866666	0.000000	1.866666	1,000.000000
M-8	05/15/07	05/24/07	A-Act/360	46630XAP3	14,746,000.00	1,000.000000	1.963889	0.000000	1.963889	1,000.000000
M-9	05/15/07	05/24/07	A-Act/360	46630XAQ1	11,797,000.00	1,000.000000	2.061111	0.000000	2.061111	1,000.000000
C	04/25/07	05/24/07	F-30/360	46630XAR9	50,135,391.07	1,000.000000	114.957935	0.000000	114.957935	1,000.012826
P	04/25/07	05/24/07	F-30/360	46630XAS7	100.00	1,000.000000	998,326.700000	0.000000	998,326.700000	1,000.000000
R	04/25/07	05/24/07	F-30/360	46630XAT5	0.00	0.000000	0.000000	0.000000	0.000000	0.000000



Page 2 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


Distribution to Date - REMIC III
									Current


	Original		Unscheduled	Scheduled	Total	Total	Realized	Deferred	Principal

Class	Face Value	Interest	Principal	Principal	Principal	Distribution	Loss	Interest	Balance
(1)	(2)	(3)	(4)	(5)=(3)+(4)	(6)=(2)+(5)	(7)	(8)	(9)=(1)-(5)-(7)+(8)
A-1A	374,118,000.00	570,529.95	3,844,946.28	245,359.38	4,090,305.66	4,660,835.61	0.00	0.00	370,027,694.34
A-1B	41,569,000.00	65,124.77	427,219.68	27,262.37	454,482.05	519,606.82	0.00	0.00	41,114,517.95
A-2	305,100,000.00	457,650.00	6,132,198.53	391,316.89	6,523,515.42	6,981,165.42	0.00	0.00	298,576,484.58
A-3	84,300,000.00	128,089.17	0.00	0.00	0.00	128,089.17	0.00	0.00	84,300,000.00
A-4	67,800,000.00	104,148.33	0.00	0.00	0.00	104,148.33	0.00	0.00	67,800,000.00
A-5	69,670,000.00	107,988.50	0.00	0.00	0.00	107,988.50	0.00	0.00	69,670,000.00
M-1	37,750,000.00	58,931.94	0.00	0.00	0.00	58,931.94	0.00	0.00	37,750,000.00
M-2	34,210,000.00	53,595.67	0.00	0.00	0.00	53,595.67	0.00	0.00	34,210,000.00
M-3	20,645,000.00	32,630.57	0.00	0.00	0.00	32,630.57	0.00	0.00	20,645,000.00
M-4	18,285,000.00	29,560.75	0.00	0.00	0.00	29,560.75	0.00	0.00	18,285,000.00
M-5	17,105,000.00	28,603.36	0.00	0.00	0.00	28,603.36	0.00	0.00	17,105,000.00
M-6	16,515,000.00	28,763.63	0.00	0.00	0.00	28,763.63	0.00	0.00	16,515,000.00
M-7	15,926,000.00	29,728.53	0.00	0.00	0.00	29,728.53	0.00	0.00	15,926,000.00
M-8	14,746,000.00	28,959.51	0.00	0.00	0.00	28,959.51	0.00	0.00	14,746,000.00
M-9	11,797,000.00	24,314.93	0.00	0.00	0.00	24,314.93	0.00	0.00	11,797,000.00
C	50,135,391.07	5,763,461.04	(604.48)	(38.57)	0.00	5,763,461.04	0.00	643.05	50,136,034.12
P	100.00	99,832.67	0.00	0.00	0.00	99,832.67	0.00	0.00	100.00
R	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total	1,179,671,491.07	7,611,913.32	10,403,760.01	663,900.07	11,068,303.13	18,680,216.45	0.00	643.05	1,168,603,830.99


Interest Detail - REMIC III
	Pass	Prior Principal		Non-	Prior	Unscheduled		Paid or	Current
	Pass	Prior Principal		Non-	Prior	Unscheduled		Paid or

	Through	(with Notional)	Accrued	Supported	Unpaid	Interest	Optimal	Deferred	Unpaid

Class	Rate	Balance	Interest	Interest SF	Interest	Adjustment	Interest	Interest	Interest
			(1)	(2)	(3)	(4)	(5)=(1)-(2)+(3)+(4)	(6)	(7)=(5)-(6)
A-1A	5.49000%	374,118,000.00	570,529.95	0.00	0.00	0.00	570,529.95	570,529.95	0.00
A-1B	5.64000%	41,569,000.00	65,124.77	0.00	0.00	0.00	65,124.77	65,124.77	0.00
A-2	5.40000%	305,100,000.00	457,650.00	0.00	0.00	0.00	457,650.00	457,650.00	0.00
A-3	5.47000%	84,300,000.00	128,089.17	0.00	0.00	0.00	128,089.17	128,089.17	0.00
A-4	5.53000%	67,800,000.00	104,148.33	0.00	0.00	0.00	104,148.33	104,148.33	0.00
A-5	5.58000%	69,670,000.00	107,988.50	0.00	0.00	0.00	107,988.50	107,988.50	0.00
M-1	5.62000%	37,750,000.00	58,931.94	0.00	0.00	0.00	58,931.94	58,931.94	0.00
M-2	5.64000%	34,210,000.00	53,595.67	0.00	0.00	0.00	53,595.67	53,595.67	0.00
M-3	5.69000%	20,645,000.00	32,630.57	0.00	0.00	0.00	32,630.57	32,630.57	0.00
M-4	5.82000%	18,285,000.00	29,560.75	0.00	0.00	0.00	29,560.75	29,560.75	0.00
M-5	6.02000%	17,105,000.00	28,603.36	0.00	0.00	0.00	28,603.36	28,603.36	0.00
M-6	6.27000%	16,515,000.00	28,763.63	0.00	0.00	0.00	28,763.63	28,763.63	0.00
M-7	6.72000%	15,926,000.00	29,728.53	0.00	0.00	0.00	29,728.53	29,728.53	0.00
M-8	7.07000%	14,746,000.00	28,959.51	0.00	0.00	0.00	28,959.51	28,959.51	0.00
M-9	7.42000%	11,797,000.00	24,314.93	0.00	0.00	0.00	24,314.93	24,314.93	0.00
C	137.96491%	50,135,391.07	0.00	0.00	0.00	0.00	0.00	5,764,104.09	0.00
P	0.00000%	100.00	0.00	0.00	0.00	0.00	0.00	99,832.67	0.00
R	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00

Total		1,179,671,491.07	1,748,619.61	0.00	0.00	0.00	1,748,619.61	7,612,556.37	0.00



Page 3 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Collection Account Report
SUMMARY

	Group 2	Group 1	Total
Principal Collections	6,523,136.41	4,544,523.67	11,067,660.08
Principal Withdrawals	0.00	0.00	0.00
Principal Other Accounts	0.00	0.00	0.00
TOTAL NET PRINCIPAL	6,523,136.41	4,544,523.67	11,067,660.08
Interest Collections	4,241,117.48	3,342,845.29	7,583,962.77
Interest Withdrawals	-0.00	-0.00	-0.00
Interest Fees	-85,119.57	-70,834.67	-155,954.25
Interest Other Accounts	83,965.61	15,867.06	184,547.85
TOTAL NET INTEREST	4,239,963.52	3,287,877.68	7,612,556.36
TOTAL AVAILABLE FUNDS FOR DISTRIBUTION	10,763,099.93	7,832,401.35	18,680,216.44




PRINCIPAL - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Principal Received	372,692.47	291,207.59	663,900.06
Curtailments	2,465.82	23,722.05	26,187.87
Prepayments In Full	6,147,978.12	4,229,594.03	10,377,572.15
Repurchased/Substitutions	0.00	0.00	0.00
Liquidations	0.00	0.00	0.00
Insurance Principal	0.00	0.00	0.00
Other Additional Principal	0.00	0.00	0.00
Delinquent Principal	-258,192.29	-201,756.83	-459,949.12
Realized Losses	-0.00	-0.00	-0.00
Advanced Principal	258,192.29	201,756.83	459,949.12
TOTAL PRINCIPAL COLLECTED	6,523,136.41	4,544,523.67	11,067,660.08




PRINCIPAL - WITHDRAWALS

SPACE INTENTIONALLY LEFT BLANK




PRINCIPAL - OTHER ACCOUNTS

	Group 2	Group 1	Total
TOTAL PRINCIPAL OTHER ACCOUNTS	0.00	0.00	0.00






Page 4 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


INTEREST - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Interest	4,441,468.47	3,497,239.46	7,938,707.93
Repurchased/Substitution Interest	0.00	0.00	0.00
Liquidation Interest	0.00	0.00	0.00
Insurance Interest	0.00	0.00	0.00
Other Additional Interest	0.00	0.00	0.00
Prepayment Interest Shortfalls	-334.39	-234.67	-569.06
Delinquent Interest	-3,221,834.88	-2,481,539.06	-5,703,373.94
Interest Realized Losses	-0.00	-0.00	-0.00
Compensating Interest	334.39	234.67	569.06
Civil Relief Act Shortfalls	-0.00	-0.00	-0.00
Interest Advanced	3,021,483.89	2,327,144.90	5,348,628.79
TOTAL INTEREST COLLECTED	4,241,117.48	3,342,845.29	7,583,962.77




INTEREST - WITHDRAWALS

	Group 2	Group 1	Total
Non Recoverable Advances	0.00	0.00	0.00
Extraordinary Trust Fund Expenses	0.00	0.00	0.00
TOTAL INTEREST WITHDRAWALS	0.00	0.00	0.00




INTEREST - OTHER ACCOUNTS
INTEREST - OTHER ACCOUNTS
	Group 2	Group 1	Total
Prepayment Charges	83,965.61	15,867.06	99,832.67

Net Swap Receipts			84,715.17
. a)Swap Payment			(1,584,486.55)
. b)Counterparty Payment			1,669,201.72

TOTAL INTEREST OTHER ACCOUNTS	83,965.61	15,867.06	184,547.85




INTEREST FEES
INTEREST FEES
	Group 2	Group 1	Total
Current Servicing Fees	74,404.13	62,380.46	136,784.59
Trustee Fees	1,373.78	1,083.87	2,457.65
Trust Oversight Manager Fees	8,242.65	6,503.24	14,745.89
Custodian Fees	1,099.02	867.10	1,966.12
TOTAL INTEREST OTHER FEES	85,119.57	70,834.67	155,954.25



Page 5 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

Credit Enhancement Report

ACCOUNTS

Reserve Fund

Beginning Balance

1,000.00

Amount Deposited

0.00

Amount Withdrawn

0.00

Ending Balance

1,000.00

Supplemental Interest Account

Beginning Balance

1,000.00

Amount Deposited

84,715.17

Amount Withdrawn

84,715.17

Ending Balance

1,000.00

INSURANCE

SPACE INTENTIONALLY LEFT BLANK

STRUCTURAL FEATURES

Group 2

Group 1

Total

Overcollateralized Amount - Prior Period

50,135,391.07

Current Period Principal Loss

0.00

Overcollateralized Amount - After Current Losses

50,135,391.07

Overcollateralization Increase Amount

643.05

Overcollateralization Release Amount

0.00

Overcollateralization Amount - Ending

50,136,034.12

Overcollateralization Excess Amount

0.00

Overcollateralization Deficiency Amount

0.00

Overcollateralized Target Amount

50,136,034.12

Net Monthly Excess Cashflow

5,679,388.91

. Excess Cashflow Allocated to Realized Loss

0.00

. Excess Cashflow Allocated to Basis Risk CF

0.00

Page 6 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Collateral Report


COLLATERAL




		Group 2	Group 1	Total



Loan Count:


Original	3,584	2,867	6,451
Prior	3,584	2,867	6,451
Prefunding	0	0	0
Scheduled Paid Offs	-0	-0	-0
Full Voluntary Prepayments	-29	-22	-51
Repurchases	-0	-0	-0
Liquidations	-0	-0	-0
Current	3,555	2,845	6,400
Principal Balance:


Original	659,412,276.60	520,259,114.47	1,179,671,391.07
Prior	659,412,276.60	520,259,114.47	1,179,671,391.07
Prefunding	0.00	0.00	0.00
Scheduled Principal	-372,692.47	-291,207.59	-663,900.06
Partial Prepayments	-2,465.82	-23,722.05	-26,187.87
Full Voluntary Prepayments	-6,147,978.12	-4,229,594.03	-10,377,572.15
Repurchases	-0.00	-0.00	-0.00
Liquidations	-0.00	-0.00	-0.00
Current	652,889,140.19	515,714,590.80	1,168,603,730.99





PREFUNDING

SPACE INTENTIONALLY LEFT BLANK

Page 7 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


CHARACTERISTICS
CHARACTERISTICS

	Group 2	Group 1	Total
Weighted Average Coupon Original	8.08259%	8.06653%	8.07551%
Weighted Average Coupon Prior	8.08259%	8.06653%	8.07551%
Weighted Average Coupon Current	8.08259%	8.06653%	8.07551%
Weighted Average Months to Maturity Original	333	335	334
Weighted Average Months to Maturity Prior	333	335	334
Weighted Average Months to Maturity Current	333	335	334
Weighted Avg Remaining Amortization Term Original	369	377	373
Weighted Avg Remaining Amortization Term Prior	369	377	373
Weighted Avg Remaining Amortization Term Current	369	377	373
Weighted Average Seasoning Original	7.53	5.70	6.73
Weighted Average Seasoning Prior	7.53	5.70	6.73
Weighted Average Seasoning Current	7.53	5.70	6.73

Page 8 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


ARM CHARACTERISTICS
ARM CHARACTERISTICS

	Group 2	Group 1	Total
Weighted Average Margin Original	5.10258%	5.01771%	5.06371%
Weighted Average Margin Prior	5.10258%	5.01771%	5.06371%
Weighted Average Margin Current	5.10258%	5.01771%	5.06371%
Weighted Average Max Rate Original	15.05161%	15.10308%	15.07518%
Weighted Average Max Rate Prior	15.05161%	15.10308%	15.07518%
Weighted Average Max Rate Current	15.05161%	15.10308%	15.07518%
Weighted Average Min Rate Original	4.58508%	4.50021%	4.54621%
Weighted Average Min Rate Prior	4.58508%	4.50021%	4.54621%
Weighted Average Min Rate Current	4.58508%	4.50021%	4.54621%
Weighted Average Cap Up Original	1.33795%	1.29996%	1.32055%
Weighted Average Cap Up Prior	1.33795%	1.29996%	1.32055%
Weighted Average Cap Up Current	1.33795%	1.29996%	1.32055%
Weighted Average Cap Down Original	1.33795%	1.29996%	1.32055%
Weighted Average Cap Down Prior	1.33795%	1.29996%	1.32055%
Weighted Average Cap Down Current	1.33795%	1.29996%	1.32055%




SERVICING FEES & ADVANCES
SERVICING FEES & ADVANCES

	Group 2	Group 1	Total




Current Servicing Fees	74,404.13	62,380.46	136,784.59
Delinquent Servicing Fees	200,350.99	154,394.17	354,745.16
TOTAL SERVICING FEES	274,755.12	216,774.63	491,529.75


Total Servicing Fees	274,755.12	216,774.63	491,529.75
Compensating Interest	-334.39	-234.67	-569.06
Delinquent Servicing Fees	-200,350.99	-154,394.17	-354,745.16
COLLECTED SERVICING FEES	74,069.74	62,145.79	136,215.53


Total Advanced Interest	3,021,483.89	2,327,144.90	5,348,628.79
Total Advanced Principal	258,192.29	201,756.83	459,949.12
Aggregate Advances with respect to this Distribution	3,279,676.18	2,528,901.73	5,808,577.91





ADDITIONAL COLLATERAL INFORMATION
ADDITIONAL COLLATERAL INFORMATION
	Group 2	Group 1	Total
Prepayment Interest Shortfall (PPIS)	334.39	234.67	569.06
Compensating Interest	(334.39)	(234.67)	(569.06)
Net Prepayment Interest Shortfall (PPIS)	0.00	0.00	0.00


Weighted Average Net Mortgage Rate	7.717995%	7.710416%	7.714653%
Ending Pool Stated Principal Balance	652,889,140.19	515,714,590.80	1,168,603,730.99





Page 9 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Delinquency Report

TOTAL
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		16,860,690.49	0.00	0.00	16,860,690.49
	% Balance		1.44%	0.00%	0.00%	1.44%
	# Loans		82	0	0	82
	% # Loans		1.28%	0.00%	0.00%	1.28%
FORECLOSURE	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY	Balance	419,989.06	0.00	0.00	0.00	419,989.06
	% Balance	0.04%	0.00%	0.00%	0.00%	0.04%
	# Loans	1	0	0	0	1
	% # Loans	0.02%	0.00%	0.00%	0.00%	0.02%
REO	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
TOTAL	Balance	419,989.06	16,860,690.49	0.00	0.00	17,280,679.55
	% Balance	0.04%	1.44%	0.00%	0.00%	1.48%
	# Loans	1	82	0	0	83
	% # Loans	0.02%	1.28%	0.00%	0.00%	1.30%

Page 10 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


GROUP 1
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		5,916,539.58	0.00	0.00	5,916,539.58
	% Balance		1.15%	0.00%	0.00%	1.15%
	# Loans		30	0	0	30
	% # Loans		1.05%	0.00%	0.00%	1.05%
FORECLOSURE	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
REO	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
TOTAL	Balance	0.00	5,916,539.58	0.00	0.00	5,916,539.58
	% Balance	0.00%	1.15%	0.00%	0.00%	1.15%
	# Loans	0	30	0	0	30
	% # Loans	0.00%	1.05%	0.00%	0.00%	1.05%

Page 11 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


GROUP 2
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		10,944,150.91	0.00	0.00	10,944,150.91
	% Balance		1.68%	0.00%	0.00%	1.68%
	# Loans		52	0	0	52
	% # Loans		1.46%	0.00%	0.00%	1.46%
FORECLOSURE	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
BANKRUPTCY	Balance	419,989.06	0.00	0.00	0.00	419,989.06
	% Balance	0.06%	0.00%	0.00%	0.00%	0.06%
	# Loans	1	0	0	0	1
	% # Loans	0.03%	0.00%	0.00%	0.00%	0.03%
REO	Balance	0.00	0.00	0.00	0.00	0.00
	% Balance	0.00%	0.00%	0.00%	0.00%	0.00%
	# Loans	0	0	0	0	0
	% # Loans	0.00%	0.00%	0.00%	0.00%	0.00%
TOTAL	Balance	419,989.06	10,944,150.91	0.00	0.00	11,364,139.97
	% Balance	0.06%	1.68%	0.00%	0.00%	1.74%
	# Loans	1	52	0	0	53
	% # Loans	0.03%	1.46%	0.00%	0.00%	1.49%

Page 12 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

REO Report

Loan Number

Original

Stated

Current

State &

First

Principal

Paid to

Note

LTV at

Original

Payment

Loan Group

Balance

Date

Rate

Origination

Term

Date

Page 13 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

Foreclosure Report

Loan Number

Original

Stated

Current

State &

First

Principal

Paid to

Note

LTV at

Original

Payment

Loan Group

Balance

Date

Rate

Origination

Term

Date

Page 14 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Prepayment Report

VOLUNTARY PREPAYMENTS



		Group 2	Group 1	Total


Current


Number of Paid in Full Loans	29	22	51
Number of Repurchased Loans	0	0	0
Total Number of Loans Prepaid in Full	29	22	51
Curtailments Amount	2,465.82	23,722.05	26,187.87
Paid in Full Balance	6,147,978.12	4,229,594.03	10,377,572.15
Repurchased Loans Balance	0.00	0.00	0.00
Total Prepayment Amount	6,150,443.94	4,253,316.08	10,403,760.02
Cumulative


Number of Paid in Full Loans	29	22	51
Number of Repurchased Loans	0	0	0
Total Number of Loans Prepaid in Full	29	22	51
Paid in Full Balance	6,147,978.12	4,229,594.03	10,377,572.15
Repurchased Loans Balance	0.00	0.00	0.00
Curtailments Amount	2,465.82	23,722.05	26,187.87
Total Prepayment Amount	6,150,443.94	4,253,316.08	10,403,760.02

Page 15 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


VOLUNTARY PREPAYMENTS RATES - Including Liquidated Balances



		Group 2	Group 1	Total





SMM	0.93%	0.82%	0.88%
3 Months Avg SMM	0.93%	0.82%	0.88%
12 Months Avg SMM	0.93%	0.82%	0.88%
Avg SMM Since Cut-off	0.93%	0.82%	0.88%



CPR	10.64%	9.39%	10.09%
3 Months Avg CPR	10.64%	9.39%	10.09%
12 Months Avg CPR	10.64%	9.39%	10.09%
Avg CPR Since Cut-off	10.64%	9.39%	10.09%



PSA	706.30%	822.78%	750.07%
3 Months Avg PSA Approximation	706.30%	822.78%	750.07%
12 Months Avg PSA Approximation	706.30%	822.78%	750.07%
Avg PSA Since Cut-off Approximation	706.30%	822.78%	750.07%


(*) SMM, CPR, PSA Figures Include Liquidated Balances

Page 16 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

PREPAYMENT CALCULATION METHODOLOGY - Including Liquidated Balances

Single Monthly Mortality (SMM): (Voluntary partial and full prepayments + Repurchases + Liquidated Balances)/(Beg Principal Balance - Sched Principal)

Conditional Prepayment Rate (CPR): 1-((1-SMM)^12)

PSA Standard Prepayment Model: CPR/(0.20%*min(30,WAS))

Average SMM over period between nth month and mth month (AvgSMMn,m): 1 - [(1-SMMn)*(1-SMMn+1)*...*(1-SMMm)]^(1/months in period n,m)

Average CPR over period between the nth month and mth month (AvgCPRn,m): 1-((1-AvgSMMn,m)^12)

Average PSA Approximation over period between the nth month and mth month: AvgCPRn,m/(0.20%*Avg WASn,m))

Average WASn,m: (min(30,WASn)+min(30,WASn+1)+...+min(30,WASm)/(number of months in the period n,m)

Weighted Average Seasoning (WAS)

Note: Prepayment rates are calculated since deal issue date and include partial and full voluntary prepayments and repurchases.

Dates correspond to distribution dates.

Page 17 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


VOLUNTARY PREPAYMENTS RATES - Excluding Liquidated Balances



		Group 2	Group 1	Total





SMM	0.93%	0.82%	0.88%
3 Months Avg SMM	0.93%	0.82%	0.88%
12 Months Avg SMM	0.93%	0.82%	0.88%
Avg SMM Since Cut-off	0.93%	0.82%	0.88%



CPR	10.64%	9.39%	10.09%
3 Months Avg CPR	10.64%	9.39%	10.09%
12 Months Avg CPR	10.64%	9.39%	10.09%
Avg CPR Since Cut-off	10.64%	9.39%	10.09%



PSA	706.30%	822.78%	750.07%
3 Months Avg PSA Approximation	706.30%	822.78%	750.07%
12 Months Avg PSA Approximation	706.30%	822.78%	750.07%
Avg PSA Since Cut-off Approximation	706.30%	822.78%	750.07%

(*) SMM, CPR, PSA Figures Exclude Liquidated Balances
(*) SMM, CPR, PSA Figures Exclude Liquidated Balances

Page 18 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

PREPAYMENT CALCULATION METHODOLOGY - Excluding Liquidated Balances

Single Monthly Mortality (SMM): (Voluntary partial and full prepayments + Repurchases)/(Beg Principal Balance - Sched Principal)

Conditional Prepayment Rate (CPR): 1-((1-SMM)^12)

PSA Standard Prepayment Model: CPR/(0.20%*min(30,WAS))

Average SMM over period between nth month and mth month (AvgSMMn,m): 1 - [(1-SMMn)*(1-SMMn+1)*...*(1-SMMm)]^(1/months in period n,m)

Average CPR over period between the nth month and mth month (AvgCPRn,m): 1-((1-AvgSMMn,m)^12)

Average PSA Approximation over period between the nth month and mth month: AvgCPRn,m/(0.20%*Avg WASn,m))

Average WASn,m: (min(30,WASn)+min(30,WASn+1)+...+min(30,WASm)/(number of months in the period n,m)

Weighted Average Seasoning (WAS)

Note: Prepayment rates are calculated since deal issue date and include partial and full voluntary prepayments and repurchases.

Dates correspond to distribution dates.

Page 19 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Prepayment Detail Report

Prepayment Detail Report - Mortgage Loans Prepaid in Full During Current Distribution


Loan Number		Original			Current	State &	Type Prepayment	First


&	Loan	Principal	Prepayment	Prepayment	Note	LTV at	&	Payment

Loan Group	Status	Balance	Amount	Date	Rate	Origination	Original Term	Date

15802804 2		229,500.00	220,707.65	30-Apr-2007	5.950%	IL - 85.00%	Paid Off - 360	01-Jun-2004
15802804 2		229,500.00	220,707.65	30-Apr-2007	5.950%	IL - 85.00%	Paid Off - 360	01-Jun-2004
17833070 2		68,000.00	66,396.91	30-Apr-2007	7.875%	FL - 80.00%	Paid Off - 360	10-Sep-2004
17929183 2		242,100.00	237,050.96	01-May-2007	7.250%	FL - 75.66%	Paid Off - 360	15-Apr-2005
19880640 2		148,750.00	145,151.78	04-May-2007	9.250%	NJ - 78.29%	Paid Off - 360	01-May-2005
21250857 2		235,000.00	229,832.99	09-May-2007	6.999%	FL - 84.84%	Paid Off - 360	01-Nov-2005
23572944 1		110,000.00	109,464.56	09-May-2007	8.000%	IL - 51.16%	Paid Off - 180	01-Oct-2006
23684236 2		225,000.00	225,000.00	07-May-2007	10.250%	WI - 90.00%	Paid Off - 360	01-Nov-2006
23705189 2		92,700.00	92,398.66	08-May-2007	9.130%	OH - 90.00%	Paid Off - 360	01-Nov-2006
23706690 2		125,100.00	124,548.07	15-May-2007	7.625%	MD - 39.71%	Paid Off - 360	01-Nov-2006
23713969 1		265,000.00	264,543.47	30-Apr-2007	8.050%	NY - 67.77%	Paid Off - 360	01-Nov-2006
23734809 2		108,000.00	107,743.70	14-May-2007	9.750%	MD - 80.00%	Paid Off - 360	01-Dec-2006
23783731 2		496,000.00	496,000.00	30-Apr-2007	7.250%	MN - 80.00%	Paid Off - 360	01-Dec-2006
23799745 1		102,000.00	101,823.06	02-May-2007	7.375%	NJ - 40.00%	Paid Off - 360	01-Dec-2006
23821804 2		237,600.00	236,899.77	07-May-2007	8.700%	IL - 80.00%	Paid Off - 360	01-Dec-2006
23825177 2		368,000.00	368,000.00	09-May-2007	7.700%	CA - 80.00%	Paid Off - 360	01-Dec-2006
23826092 2		247,500.00	246,751.19	04-May-2007	8.575%	NJ - 90.00%	Paid Off - 360	01-Dec-2006
23985567 1		402,000.00	402,000.00	07-May-2007	7.750%	CA - 65.37%	Paid Off - 360	01-Jan-2007
23985617 1		162,000.00	161,722.90	11-May-2007	6.613%	CA - 42.08%	Paid Off - 360	01-Jan-2007
23986409 1		212,950.00	212,950.00	01-May-2007	9.500%	IL - 82.86%	Paid Off - 360	01-Jan-2007
23993363 2		380,950.00	380,336.45	10-May-2007	10.500%	NJ - 95.00%	Paid Off - 360	01-Jan-2007
24014425 1		268,000.00	266,611.84	01-May-2007	6.990%	NJ - 80.00%	Paid Off - 360	01-Jan-2007
24062903 1		135,047.00	134,744.44	30-Apr-2007	7.500%	CT - 90.00%	Paid Off - 360	01-Feb-2007
24065187 1		172,000.00	171,651.45	08-May-2007	8.000%	FL - 68.80%	Paid Off - 360	01-Feb-2007
24066102 1		90,000.00	89,911.27	08-May-2007	7.549%	IL - 74.07%	Paid Off - 360	01-Feb-2007
24085839 1		328,000.00	327,499.19	11-May-2007	9.375%	FL - 80.00%	Paid Off - 360	01-Feb-2007
26230060 2		182,000.00	181,286.16	03-May-2007	9.300%	NJ - 70.00%	Paid Off - 360	01-Oct-2006
26232926 2		345,000.00	343,863.13	03-May-2007	9.875%	NY - 51.11%	Paid Off - 360	01-Oct-2006
26242552 2		82,000.00	81,767.57	08-May-2007	9.400%	FL - 33.88%	Paid Off - 360	10-Oct-2006
26242636 1		128,000.00	126,794.96	08-May-2007	8.775%	NJ - 63.05%	Paid Off - 240	10-Oct-2006
26250951 1		86,300.00	86,166.56	30-Apr-2007	8.425%	NJ - 53.94%	Paid Off - 360	20-Oct-2006
26257899 1		51,000.00	50,878.97	02-May-2007	10.625%	VA - 85.00%	Paid Off - 360	01-Nov-2006
26262097 1		396,000.00	395,941.50	30-Apr-2007	8.863%	NY - 86.09%	Paid Off - 360	01-Nov-2006
26274431 2		95,000.00	94,673.35	07-May-2007	7.990%	DC - 42.22%	Paid Off - 360	05-Nov-2006
26280891 2		116,100.00	115,650.59	04-May-2007	7.350%	VA - 48.78%	Paid Off - 360	15-Nov-2006
26281394 2		49,400.00	48,846.71	07-May-2007	11.000%	FL - 42.04%	Paid Off - 180	15-Nov-2006
26283275 1		360,000.00	358,888.30	02-May-2007	8.475%	FL - 48.65%	Paid Off - 360	20-Nov-2006
26292888 2		191,000.00	158,251.02	15-May-2007	6.800%	MD - 69.96%	Paid Off - 360	01-Dec-2006
26397489 1		152,000.00	152,000.00	01-May-2007	7.875%	CO - 80.00%	Paid Off - 360	01-Dec-2006
26403733 2		158,000.00	157,773.52	15-May-2007	7.250%	FL - 51.80%	Paid Off - 360	20-Dec-2006
26405704 1		129,000.00	128,643.81	09-May-2007	7.912%	IN - 46.91%	Paid Off - 360	01-Jan-2007


Page 20 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

Prepayment Detail Report - Mortgage Loans Prepaid in Full During Current Distribution

Loan Number

Original

Current

State &

Type Prepayment

First

Loan

Principal

Prepayment

Note

LTV at

Payment

Loan Group

Status

Balance

Amount

Date

Rate

Origination

Original Term

Date

26406769 2

130,000.00

129,689.79

08-May-2007

9.662%

PA - 81.25%

Paid Off - 360

10-Dec-2006

26407759 2

192,400.00

190,979.93

30-Apr-2007

7.400%

CA - 62.07%

Paid Off - 240

10-Dec-2006

26409557 1

173,200.00

172,764.83

10-May-2007

8.375%

IL - 47.45%

Paid Off - 360

01-Jan-2007

26427344 1

248,000.00

247,493.14

30-Apr-2007

9.375%

KY - 80.00%

Paid Off - 360

01-Jan-2007

26427435 2

199,700.00

02-May-2007

8.875%

AZ - 84.98%

Paid Off - 360

01-Jan-2007

26432260 1

102,400.00

102,300.44

11-May-2007

8.600%

NV - 80.00%

Paid Off - 360

01-Jan-2007

26435354 2

212,000.00

211,466.48

10-May-2007

6.912%

WA - 73.10%

Paid Off - 360

05-Jan-2007

26439992 1

165,200.00

164,799.34

15-May-2007

7.100%

MA - 62.58%

Paid Off - 360

10-Jan-2007

26442194 2

159,700.00

158,760.63

01-May-2007

8.637%

IL - 74.98%

Paid Off - 360

15-Jan-2007

26449660 2

200,000.00

199,732.35

30-Apr-2007

10.000%

NJ - 80.00%

Paid Off - 360

01-Feb-2007

26462705 2

700,000.00

698,718.76

30-Apr-2007

8.500%

IL - 80.00%

Paid Off - 360

01-Feb-2007

TOTAL

10,454,597.00

10,377,572.15

Page 21 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Realized Loss Report

COLLATERAL REALIZED LOSSES


		Group 2	Group 1	Total


Current





	Subsequent Recoveries		0.00	0.00	0.00

	Number of Loans Liquidated		0	0	0
	Collateral Principal Realized Loss/(Gain) Amount		0.00	0.00	0.00
	Collateral Interest Realized Loss/(Gain) Amount		0.00	0.00	0.00
Net Liquidation Proceeds		0.00	0.00	0.00
Cumulative




	Number of Loans Liquidated		0	0	0

	Collateral Realized Loss/(Gain) Amount		0.00	0.00	0.00
	Net Liquidation Proceeds		0.00	0.00	0.00
Cumulative Subsequent Recoveries		0.00	0.00	0.00

Page 22 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution


DEFAULT SPEEDS
DEFAULT SPEEDS
	Group 2	Group 1	Total




MDR	0.00%	0.00%	0.00%
3 Months Avg MDR	0.00%	0.00%	0.00%
12 Months Avg MDR	0.00%	0.00%	0.00%
Avg MDR Since Cut-off	0.00%	0.00%	0.00%


CDR	0.00%	0.00%	0.00%
3 Months Avg CDR	0.00%	0.00%	0.00%
12 Months Avg CDR	0.00%	0.00%	0.00%
Avg CDR Since Cut-off	0.00%	0.00%	0.00%


SDA	0.00%	0.00%	0.00%
3 Months Avg SDA Approximation	0.00%	0.00%	0.00%
12 Months Avg SDA Approximation	0.00%	0.00%	0.00%
Avg SDA Since Cut-off Approximation	0.00%	0.00%	0.00%


Principal Only Loss Severity Approx for Current Period	0.00%	0.00%	0.00%
3 Months Avg Loss Severity Approximation	0.00%	0.00%	0.00%
12 Months Avg Loss Severity Approximation	0.00%	0.00%	0.00%
Avg Loss Severity Approximation Since Cut-Off	0.00%	0.00%	0.00%


Principal & Interest Loss Severity Approx for Current Period	0.00%	0.00%	0.00%
3 Months Avg Loss Severity Approximation	0.00%	0.00%	0.00%
12 Months Avg Loss Severity Approximation	0.00%	0.00%	0.00%
Avg Loss Severity Approximation Since Cut-Off	0.00%	0.00%	0.00%

Page 23 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

COLLATERAL REALIZED LOSS CALCULATION METHODOLOGY

Monthly Default Rate (MDR): (Beg Principal Balance of Liquidated Loans)/(Total Beg Principal Balance)

Conditional Default Rate (CDR): 1-((1-MDR)^12)

SDA Standard Default Assumption: CDR/IF(WAS<61,MIN(30,WAS)*0.02%,MAX(0.03%,MIN(30,WAS)*0.02%-0.0095%*(WAS-60)))

Average MDR over period between nth month and mth month (AvgMDRn,m): [(1-MDRn)*(1-MDRn+1)*...*(1-MDRm)]^(1/months in period n,m)

Average CDR over period between the nth month and mth month (AvgCDRn,m): 1-((1-AvgMDRn,m)^12)

Average SDA Approximation over period between the nth month and mth month:

AvgCDRn,m/IF(Avg WASn,m<61,MIN(30,Avg WASn,m)*0.02%,MAX(0.03%,MIN(30,Avg WASn,m)*0.02%-0.0095%*(Avg WASn,m-60)))

Average WASn,m: (WASn + WASn+1 +...+ WASm )/(number of months in the period n,m)

Principal Only Loss Severity Approximation for current period:

Sum(Principal Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans)

Principal & Interest Loss Severity Approximation for current period:

Sum(Principal & Interest Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans)

Average Loss Severity Approximation over period between nth month and mth month:

Sum(Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans for months in the period n,m

Note: Default rates are calculated since deal issue date and include realized gains and additional realized losses and gains from prior periods.

Dates correspond to distribution dates.

All Realized Losses in excess of Principal Balance are treated as Interest Realized Losses.

Page 24 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

Realized Loss Detail Report

Loan Number

Current

State &

Prior

Realized

Cumulative

Loan

Note

LTV at

Original

Principal

Loss/(Gain)

Realized

Loan Group

Status

Rate

Origination

Term

Balance

Revision

Loss/(Gain)

TOTAL

Page 25 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3

Asset Backed Pass-Through Certificates

May 25, 2007 Distribution

Triggers and Adj. Cert. Report

TRIGGER EVENTS

Group 2

Group 1

Total

Has the Stepdown Date Occurred?

Does the Trigger Event Exist?

(A Trigger Event Exists after Stepdown and

if either (i) or (ii) are true )

(i) The quotient of ( (A) > (B) )

. (A) 60+ Day Delinquency % (1) / (2)

0.035939%

. (1) 60+ Day Rolling Delinquency Balance

419,989.06

. (2) Stated Principal Balance

1,168,603,730.99

. (B) 39.80% of Senior Enhancement %

7.999815%

(ii) The quotient of ( (A) > (B) )

(Into effect after May 2009)

. (A) Trigger Event Loss % (1) / (2)

0.000000%

. (1) Aggregate Cumulative Realized Loss

0.00

. (2) Cutoff Date Pool Principal Balance

1,179,671,391.07

. (B) Applicable Loss %

100.000000%

Sequential Trigger Event Exists?

Swap Provider Trigger Event Exists?

Has Optional Termination Trigger Exists?

ADJUSTABLE RATE CERTIFICATE INFORMATION

SPACE INTENTIONALLY LEFT BLANK

ADDITIONAL INFORMATION

Group 2

Group 1

Total

Current LIBOR Rate

5.320000%

Libor Rate Determination Date

05/11/2007

Next LIBOR Rate

5.320000%

Next Libor Determination Date

05/23/2007

Swap Libor For Current Period

5.320000%

Swap Rate Determination Date

04/23/2007

Page 26 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Additional Certificate Report

ADDITIONAL CERTIFICATE REPORT

		NET WAC Shortfall Prior (1)	Int on Prior SF (2)	Curr NET WAC SF (3)	NET WAC Shortfall Paid	NET WAC Shortfall UnPaid	Next Pass Through Rate


CLASS
	A-1A	$0.00	$0.00	$0.00	$0.00	$0.00	5.490%
	A-1B	$0.00	$0.00	$0.00	$0.00	$0.00	5.640%
	A-2	$0.00	$0.00	$0.00	$0.00	$0.00	5.400%
	A-3	$0.00	$0.00	$0.00	$0.00	$0.00	5.470%
	A-4	$0.00	$0.00	$0.00	$0.00	$0.00	5.530%
	A-5	$0.00	$0.00	$0.00	$0.00	$0.00	5.580%
	M-1	$0.00	$0.00	$0.00	$0.00	$0.00	5.620%
	M-2	$0.00	$0.00	$0.00	$0.00	$0.00	5.640%
	M-3	$0.00	$0.00	$0.00	$0.00	$0.00	5.690%
	M-4	$0.00	$0.00	$0.00	$0.00	$0.00	5.820%
	M-5	$0.00	$0.00	$0.00	$0.00	$0.00	6.020%
	M-6	$0.00	$0.00	$0.00	$0.00	$0.00	6.270%
	M-7	$0.00	$0.00	$0.00	$0.00	$0.00	6.720%
	M-8	$0.00	$0.00	$0.00	$0.00	$0.00	7.070%
	M-9	$0.00	$0.00	$0.00	$0.00	$0.00	7.420%
	C	$0.00	$0.00	$0.00	$0.00	$0.00	0.000%
	P	$0.00	$0.00	$0.00	$0.00	$0.00	0.000%
	R	$0.00	$0.00	$0.00	$0.00	$0.00	0.000%




Page 27 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
May 25, 2007 Distribution

Other Related Information
ADDITIONAL INFORMATION
ADDITIONAL INFORMATION
	Group 2	Group 1	Total
Current Scheduled Payments	4,814,160.94	3,788,447.05	8,602,607.99
Current Scheduled Payments 1 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 2 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 3 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 4 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 5 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 6 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 7 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 8 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 9 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 10 Month Prior	0.00	0.00	0.00
Current Scheduled Payments 11 Month Prior	0.00	0.00	0.00





Sched. Payments for 60+Day Delinquent Loans	2,519.93	0.00	2,519.93
Sched. Pmts - 60+Day Delinquent Loans, 1 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 2 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 3 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 4 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 5 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 6 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 7 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 8 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 9 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 10 Month Prior	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 11 Month Prior	0.00	0.00	0.00





Page 28 of 28

J.P. Morgan Mortgage Acquisition Trust 2007-CH3 10-D