J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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

J.P. Morgan Securities Inc.

8. Prepayment Report

9. Prepayment Detail Report

Cap Provider

10. Realized Loss Report

JPMorgan Chase Bank,NA

11. Realized Loss Detail Report

12. Triggers and Adj. Cert. Report

Swap Counterparty

13. Additional Certificate Report

JPMorgan Chase Bank,NA

14. Other Related Information

Total Number of Pages

Dates

Contacts

Cut-Off Date:

February 01, 2007

Michael Boyle

Close Date:

March 15, 2007

Administrator

First Distribution Date:

March 26, 2007

(714) 247-6273

michael-l.boyle@db.com

Address:

Distribution Date:

April 25, 2007

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

Record Date:

March 30, 2007

Factor Information:

(800) 735-7777

April 24, 2007

Main Phone Number:

(714) 247-6000

Determination Date:

April 16, 2007

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

REVISED STATEMENT

Page 1 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Certificate Payment Report
Current Period Distribution -
			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)
AF-1A	FLT,STEP	33,000,000.00	32,067,697.84	144,304.64	1,031,497.99	1,175,802.63	0.00	0.00	31,036,199.85
AF-1A	FLT,STEP	33,000,000.00	32,067,697.84	144,304.64	1,031,497.99	1,175,802.63	0.00	0.00	31,036,199.85
AF-1B	FLT,STEP	33,000,000.00	32,067,697.85	156,650.70	1,031,497.99	1,188,148.69	0.00	0.00	31,036,199.86
AF-2	FLT,STEP	27,400,000.00	27,400,000.00	125,081.00	0.00	125,081.00	0.00	0.00	27,400,000.00
AF-3	FLT,STEP	29,200,000.00	29,200,000.00	135,098.67	0.00	135,098.67	0.00	0.00	29,200,000.00
AF-4	FLT,STEP	25,300,000.00	25,300,000.00	121,946.00	0.00	121,946.00	0.00	0.00	25,300,000.00
AF-5	FLT,STEP	22,554,000.00	22,554,000.00	111,078.45	0.00	111,078.45	0.00	0.00	22,554,000.00
AF-6	FLT,STEP	18,900,000.00	18,900,000.00	87,428.25	0.00	87,428.25	0.00	0.00	18,900,000.00
MF-1	FLT,STEP	5,697,000.00	5,697,000.00	27,464.29	0.00	27,464.29	0.00	0.00	5,697,000.00
MF-2	FLT,STEP	5,251,000.00	5,251,000.00	25,528.61	0.00	25,528.61	0.00	0.00	5,251,000.00
MF-3	FLT,STEP	3,128,000.00	3,128,000.00	15,337.63	0.00	15,337.63	0.00	0.00	3,128,000.00
MF-4	FLT,STEP	2,793,000.00	2,793,000.00	13,925.43	0.00	13,925.43	0.00	0.00	2,793,000.00
MF-5	FLT,STEP	2,792,000.00	2,792,000.00	14,036.78	0.00	14,036.78	0.00	0.00	2,792,000.00
MF-6	FLT,STEP	2,235,000.00	2,235,000.00	11,605.24	0.00	11,605.24	0.00	0.00	2,235,000.00
MF-7	FLT,STEP	2,122,000.00	2,122,000.00	12,378.33	0.00	12,378.33	0.00	0.00	2,122,000.00
MF-8	FLT,STEP	1,453,000.00	1,453,000.00	8,475.83	0.00	8,475.83	0.00	0.00	1,453,000.00
MF-9	FLT,STEP	2,234,000.00	2,234,000.00	13,031.67	0.00	13,031.67	0.00	0.00	2,234,000.00
AV-1	FLT,STEP	234,600,000.00	230,838,501.80	1,054,162.49	3,945,710.49	4,999,872.98	0.00	0.00	226,892,791.31
AV-2	FLT,STEP	91,100,000.00	88,761,151.78	398,685.51	2,792,770.78	3,191,456.29	0.00	0.00	85,968,381.00
AV-3	FLT,STEP	22,400,000.00	22,400,000.00	101,546.67	0.00	101,546.67	0.00	0.00	22,400,000.00
AV-4	FLT,STEP	26,000,000.00	26,000,000.00	118,516.66	0.00	118,516.66	0.00	0.00	26,000,000.00
AV-5	FLT,STEP	22,414,000.00	22,414,000.00	104,225.10	0.00	104,225.10	0.00	0.00	22,414,000.00
MV-1	FLT,STEP	18,379,000.00	18,379,000.00	85,768.67	0.00	85,768.67	0.00	0.00	18,379,000.00
MV-2	FLT,STEP	20,140,000.00	20,140,000.00	94,322.33	0.00	94,322.33	0.00	0.00	20,140,000.00
MV-3	FLT,STEP	8,307,000.00	8,307,000.00	39,250.58	0.00	39,250.58	0.00	0.00	8,307,000.00
MV-4	FLT,STEP	8,056,000.00	8,056,000.00	39,273.00	0.00	39,273.00	0.00	0.00	8,056,000.00
MV-5	FLT,STEP	7,553,000.00	7,553,000.00	37,261.46	0.00	37,261.46	0.00	0.00	7,553,000.00
MV-6	FLT,STEP	5,538,000.00	5,538,000.00	28,013.05	0.00	28,013.05	0.00	0.00	5,538,000.00
MV-7	FLT,STEP	7,301,000.00	7,301,000.00	41,494.01	0.00	41,494.01	0.00	0.00	7,301,000.00
MV-8	FLT,STEP	4,028,000.00	4,028,000.00	24,570.80	0.00	24,570.80	0.00	0.00	4,028,000.00
MV-9	FLT,STEP	6,294,000.00	6,294,000.00	38,393.40	0.00	38,393.40	0.00	0.00	6,294,000.00
C-1	FLT,STEP	0.00	0.00	343,024.37	0.00	343,024.37	0.00	0.00	0.00
C-2	FLT,STEP	0.00	0.00	1,170,202.95	0.00	1,170,202.95	0.00	0.00	0.00
P-1	FLT,STEP	50.00	50.00	24,685.73	0.00	24,685.73	0.00	0.00	50.00
P-2	FLT,STEP	50.00	50.00	23,918.97	0.00	23,918.97	0.00	0.00	50.00
R-1	FLT,STEP	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
R-2	FLT,STEP	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total		699,169,100.00	691,204,149.27	4,790,687.27	8,801,477.25	13,592,164.52	0.00	0.00	682,402,672.02
Total





Page 2 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


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)

AF-1A	03/26/07	04/24/07	A-Act/360	46630MAA0	33,000,000.00	971.748419	4.372868	31.257515	35.630383	940.490905
AF-1A	03/26/07	04/24/07	A-Act/360	46630MAA0	33,000,000.00	971.748419	4.372868	31.257515	35.630383	940.490905
AF-1B	03/01/07	03/30/07	F-30/360	46630MAB8	33,000,000.00	971.748420	4.746991	31.257515	36.004506	940.490905
AF-2	03/01/07	03/30/07	F-30/360	46630MAC6	27,400,000.00	1,000.000000	4.565000	0.000000	4.565000	1,000.000000
AF-3	03/01/07	03/30/07	F-30/360	46630MAD4	29,200,000.00	1,000.000000	4.626667	0.000000	4.626667	1,000.000000
AF-4	03/01/07	03/30/07	F-30/360	46630MAE2	25,300,000.00	1,000.000000	4.820000	0.000000	4.820000	1,000.000000
AF-5	03/01/07	03/30/07	F-30/360	46630MAF9	22,554,000.00	1,000.000000	4.925000	0.000000	4.925000	1,000.000000
AF-6	03/01/07	03/30/07	F-30/360	46630MAG7	18,900,000.00	1,000.000000	4.625833	0.000000	4.625833	1,000.000000
MF-1	03/01/07	03/30/07	F-30/360	46630MAH5	5,697,000.00	1,000.000000	4.820834	0.000000	4.820834	1,000.000000
MF-2	03/01/07	03/30/07	F-30/360	46630MAJ1	5,251,000.00	1,000.000000	4.861666	0.000000	4.861666	1,000.000000
MF-3	03/01/07	03/30/07	F-30/360	46630MAK8	3,128,000.00	1,000.000000	4.903334	0.000000	4.903334	1,000.000000
MF-4	03/01/07	03/30/07	F-30/360	46630MAL6	2,793,000.00	1,000.000000	4.985832	0.000000	4.985832	1,000.000000
MF-5	03/01/07	03/30/07	F-30/360	46630MAM4	2,792,000.00	1,000.000000	5.027500	0.000000	5.027500	1,000.000000
MF-6	03/01/07	03/30/07	F-30/360	46630MAN2	2,235,000.00	1,000.000000	5.192501	0.000000	5.192501	1,000.000000
MF-7	03/01/07	03/30/07	F-30/360	46630MAP7	2,122,000.00	1,000.000000	5.833332	0.000000	5.833332	1,000.000000
MF-8	03/01/07	03/30/07	F-30/360	46630MAQ5	1,453,000.00	1,000.000000	5.833331	0.000000	5.833331	1,000.000000
MF-9	03/01/07	03/30/07	F-30/360	46630MAR3	2,234,000.00	1,000.000000	5.833335	0.000000	5.833335	1,000.000000
AV-1	03/26/07	04/24/07	A-Act/360	46630MAS1	234,600,000.00	983.966333	4.493446	16.818885	21.312332	967.147448
AV-2	03/26/07	04/24/07	A-Act/360	46630MAT9	91,100,000.00	974.326584	4.376350	30.656101	35.032451	943.670483
AV-3	03/26/07	04/24/07	A-Act/360	46630MAU6	22,400,000.00	1,000.000000	4.533333	0.000000	4.533333	1,000.000000
AV-4	03/26/07	04/24/07	A-Act/360	46630MAV4	26,000,000.00	1,000.000000	4.558333	0.000000	4.558333	1,000.000000
AV-5	03/26/07	04/24/07	A-Act/360	46630MAW2	22,414,000.00	1,000.000000	4.650000	0.000000	4.650000	1,000.000000
MV-1	03/26/07	04/24/07	A-Act/360	46630MAX0	18,379,000.00	1,000.000000	4.666667	0.000000	4.666667	1,000.000000
MV-2	03/26/07	04/24/07	A-Act/360	46630MAY8	20,140,000.00	1,000.000000	4.683333	0.000000	4.683333	1,000.000000
MV-3	03/26/07	04/24/07	A-Act/360	46630MAZ5	8,307,000.00	1,000.000000	4.725001	0.000000	4.725001	1,000.000000
MV-4	03/26/07	04/24/07	A-Act/360	46630MBA9	8,056,000.00	1,000.000000	4.875000	0.000000	4.875000	1,000.000000
MV-5	03/26/07	04/24/07	A-Act/360	46630MBB7	7,553,000.00	1,000.000000	4.933332	0.000000	4.933332	1,000.000000
MV-6	03/26/07	04/24/07	A-Act/360	46630MBC5	5,538,000.00	1,000.000000	5.058333	0.000000	5.058333	1,000.000000
MV-7	03/26/07	04/24/07	A-Act/360	46630MBD3	7,301,000.00	1,000.000000	5.683332	0.000000	5.683332	1,000.000000
MV-8	03/26/07	04/24/07	A-Act/360	46630MBE1	4,028,000.00	1,000.000000	6.100000	0.000000	6.100000	1,000.000000
MV-9	03/26/07	04/24/07	A-Act/360	46630MBF8	6,294,000.00	1,000.000000	6.100000	0.000000	6.100000	1,000.000000
C-1	03/25/07	04/24/07	A-30/360	46630MBG6	726,935,760.19	0.000000	0.471877	0.000000	0.471877	0.000000
C-2	03/25/07	04/24/07	A-30/360	46630MBH4	726,935,760.19	0.000000	1.609775	0.000000	1.609775	0.000000
P-1	03/25/07	04/24/07	A-30/360	46630MBJ0	50.00	1,000.000000	493,714.600000	0.000000	493,714.600000	1,000.000000
P-2	03/25/07	04/24/07	A-30/360	46630MBK7	50.00	1,000.000000	478,379.400000	0.000000	478,379.400000	1,000.000000
R-1	03/25/07	04/24/07	A-30/360	46630MBL5	0.00	0.000000	0.000000	0.000000	0.000000	0.000000
R-2	03/25/07	04/24/07	A-30/360	46630MBM3	0.00	0.000000	0.000000	0.000000	0.000000	0.000000




Page 3 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


Distribution to Date -
									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)
AF-1A	33,000,000.00	198,754.64	1,782,012.08	181,788.07	1,963,800.15	2,162,554.79	0.00	0.00	31,036,199.85
AF-1B	33,000,000.00	317,855.70	1,782,012.07	181,788.07	1,963,800.14	2,281,655.84	0.00	0.00	31,036,199.86
AF-2	27,400,000.00	250,162.00	0.00	0.00	0.00	250,162.00	0.00	0.00	27,400,000.00
AF-3	29,200,000.00	270,197.34	0.00	0.00	0.00	270,197.34	0.00	0.00	29,200,000.00
AF-4	25,300,000.00	243,892.00	0.00	0.00	0.00	243,892.00	0.00	0.00	25,300,000.00
AF-5	22,554,000.00	222,156.90	0.00	0.00	0.00	222,156.90	0.00	0.00	22,554,000.00
AF-6	18,900,000.00	174,856.50	0.00	0.00	0.00	174,856.50	0.00	0.00	18,900,000.00
MF-1	5,697,000.00	54,928.58	0.00	0.00	0.00	54,928.58	0.00	0.00	5,697,000.00
MF-2	5,251,000.00	51,057.22	0.00	0.00	0.00	51,057.22	0.00	0.00	5,251,000.00
MF-3	3,128,000.00	30,675.26	0.00	0.00	0.00	30,675.26	0.00	0.00	3,128,000.00
MF-4	2,793,000.00	27,850.86	0.00	0.00	0.00	27,850.86	0.00	0.00	2,793,000.00
MF-5	2,792,000.00	28,073.56	0.00	0.00	0.00	28,073.56	0.00	0.00	2,792,000.00
MF-6	2,235,000.00	23,210.48	0.00	0.00	0.00	23,210.48	0.00	0.00	2,235,000.00
MF-7	2,122,000.00	24,756.66	0.00	0.00	0.00	24,756.66	0.00	0.00	2,122,000.00
MF-8	1,453,000.00	16,951.66	0.00	0.00	0.00	16,951.66	0.00	0.00	1,453,000.00
MF-9	2,234,000.00	26,063.34	0.00	0.00	0.00	26,063.34	0.00	0.00	2,234,000.00
AV-1	234,600,000.00	1,446,987.16	6,992,772.60	714,436.09	7,707,208.69	9,154,195.85	0.00	0.00	226,892,791.31
AV-2	91,100,000.00	548,722.15	4,657,520.94	474,098.06	5,131,619.00	5,680,341.15	0.00	0.00	85,968,381.00
AV-3	22,400,000.00	138,780.45	0.00	0.00	0.00	138,780.45	0.00	0.00	22,400,000.00
AV-4	26,000,000.00	161,972.77	0.00	0.00	0.00	161,972.77	0.00	0.00	26,000,000.00
AV-5	22,414,000.00	142,440.97	0.00	0.00	0.00	142,440.97	0.00	0.00	22,414,000.00
MV-1	18,379,000.00	117,217.18	0.00	0.00	0.00	117,217.18	0.00	0.00	18,379,000.00
MV-2	20,140,000.00	128,907.19	0.00	0.00	0.00	128,907.19	0.00	0.00	20,140,000.00
MV-3	8,307,000.00	53,642.46	0.00	0.00	0.00	53,642.46	0.00	0.00	8,307,000.00
MV-4	8,056,000.00	53,673.10	0.00	0.00	0.00	53,673.10	0.00	0.00	8,056,000.00
MV-5	7,553,000.00	50,924.00	0.00	0.00	0.00	50,924.00	0.00	0.00	7,553,000.00
MV-6	5,538,000.00	38,284.50	0.00	0.00	0.00	38,284.50	0.00	0.00	5,538,000.00
MV-7	7,301,000.00	56,708.48	0.00	0.00	0.00	56,708.48	0.00	0.00	7,301,000.00
MV-8	4,028,000.00	33,580.09	0.00	0.00	0.00	33,580.09	0.00	0.00	4,028,000.00
MV-9	6,294,000.00	52,470.98	0.00	0.00	0.00	52,470.98	0.00	0.00	6,294,000.00
C-1	0.00	783,675.25	0.00	0.00	0.00	783,675.25	0.00	0.00	0.00
C-2	0.00	3,623,569.49	0.00	0.00	0.00	3,623,569.49	0.00	0.00	0.00
P-1	50.00	48,103.12	0.00	0.00	0.00	48,103.12	0.00	0.00	50.00
P-2	50.00	66,100.82	0.00	0.00	0.00	66,100.82	0.00	0.00	50.00
R-1	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
R-2	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00

Total	699,169,100.00	9,507,202.86	15,214,317.69	1,552,110.29	16,766,427.98	26,273,630.84	0.00	0.00	682,402,672.02




Page 4 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


Interest Detail -
	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)
AF-1A	5.40000%	32,067,697.84	144,304.64	0.00	0.00	0.00	144,304.64	144,304.64	0.00
AF-1B	5.86200%	32,067,697.85	156,650.70	0.00	0.00	0.00	156,650.70	156,650.70	0.00
AF-2	5.47800%	27,400,000.00	125,081.00	0.00	0.00	0.00	125,081.00	125,081.00	0.00
AF-3	5.55200%	29,200,000.00	135,098.67	0.00	0.00	0.00	135,098.67	135,098.67	0.00
AF-4	5.78400%	25,300,000.00	121,946.00	0.00	0.00	0.00	121,946.00	121,946.00	0.00
AF-5	5.91000%	22,554,000.00	111,078.45	0.00	0.00	0.00	111,078.45	111,078.45	0.00
AF-6	5.55100%	18,900,000.00	87,428.25	0.00	0.00	0.00	87,428.25	87,428.25	0.00
MF-1	5.78500%	5,697,000.00	27,464.29	0.00	0.00	0.00	27,464.29	27,464.29	0.00
MF-2	5.83400%	5,251,000.00	25,528.61	0.00	0.00	0.00	25,528.61	25,528.61	0.00
MF-3	5.88400%	3,128,000.00	15,337.63	0.00	0.00	0.00	15,337.63	15,337.63	0.00
MF-4	5.98300%	2,793,000.00	13,925.43	0.00	0.00	0.00	13,925.43	13,925.43	0.00
MF-5	6.03300%	2,792,000.00	14,036.78	0.00	0.00	0.00	14,036.78	14,036.78	0.00
MF-6	6.23100%	2,235,000.00	11,605.24	0.00	0.00	0.00	11,605.24	11,605.24	0.00
MF-7	7.00000%	2,122,000.00	12,378.33	0.00	0.00	0.00	12,378.33	12,378.33	0.00
MF-8	7.00000%	1,453,000.00	8,475.83	0.00	0.00	0.00	8,475.83	8,475.83	0.00
MF-9	7.00000%	2,234,000.00	13,031.67	0.00	0.00	0.00	13,031.67	13,031.67	0.00
AV-1	5.48000%	230,838,501.80	1,054,162.49	0.00	0.00	0.00	1,054,162.49	1,054,162.49	0.00
AV-2	5.39000%	88,761,151.78	398,685.51	0.00	0.00	0.00	398,685.51	398,685.51	0.00
AV-3	5.44000%	22,400,000.00	101,546.67	0.00	0.00	0.00	101,546.67	101,546.67	0.00
AV-4	5.47000%	26,000,000.00	118,516.66	0.00	0.00	0.00	118,516.66	118,516.66	0.00
AV-5	5.58000%	22,414,000.00	104,225.10	0.00	0.00	0.00	104,225.10	104,225.10	0.00
MV-1	5.60000%	18,379,000.00	85,768.67	0.00	0.00	0.00	85,768.67	85,768.67	0.00
MV-2	5.62000%	20,140,000.00	94,322.33	0.00	0.00	0.00	94,322.33	94,322.33	0.00
MV-3	5.67000%	8,307,000.00	39,250.58	0.00	0.00	0.00	39,250.58	39,250.58	0.00
MV-4	5.85000%	8,056,000.00	39,273.00	0.00	0.00	0.00	39,273.00	39,273.00	0.00
MV-5	5.92000%	7,553,000.00	37,261.46	0.00	0.00	0.00	37,261.46	37,261.46	0.00
MV-6	6.07000%	5,538,000.00	28,013.05	0.00	0.00	0.00	28,013.05	28,013.05	0.00
MV-7	6.82000%	7,301,000.00	41,494.01	0.00	0.00	0.00	41,494.01	41,494.01	0.00
MV-8	7.32000%	4,028,000.00	24,570.80	0.00	0.00	0.00	24,570.80	24,570.80	0.00
MV-9	7.32000%	6,294,000.00	38,393.40	0.00	0.00	0.00	38,393.40	38,393.40	0.00
C-1	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	343,024.37	0.00
C-2	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	1,170,202.95	0.00
P-1	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	24,685.73	0.00
P-2	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	23,918.97	0.00
R-1	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
R-2	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total		691,204,149.27	3,228,855.25	0.00	0.00	0.00	3,228,855.25	4,790,687.27	0.00



Page 5 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Collection Account Report
SUMMARY

	Group 3	Group 2	Group 1	Total
Principal Collections	2,792,770.78	3,945,710.49	2,062,995.98	8,801,477.25
Principal Withdrawals	0.00	0.00	0.00	0.00
Principal Other Accounts	0.00	0.00	0.00	0.00
TOTAL NET PRINCIPAL	2,792,770.78	3,945,710.49	2,062,995.98	8,801,477.25
Interest Collections	1,282,312.85	1,978,941.87	1,402,723.77	4,663,978.49
Interest Withdrawals	-0.00	-0.00	-0.00	-0.00
Interest Other Accounts	4,271.64	211,900.54	24,685.73	240,857.91
Interest Fees	-24,443.00	-53,378.24	-36,327.87	-114,149.11
TOTAL NET INTEREST	1,262,141.49	2,137,464.17	1,391,081.63	4,790,687.29
TOTAL AVAILABLE FUNDS FOR DISTRIBUTION	4,054,912.27	6,083,174.66	3,454,077.61	13,592,164.54




PRINCIPAL - COLLECTIONS

	Group 3	Group 2	Group 1	Total
Scheduled Principal Received	108,116.26	197,144.51	181,579.19	486,839.96
Prepayments In Full	2,678,398.69	3,716,555.03	1,866,782.00	8,261,735.72
Curtailments	6,255.83	32,010.95	14,634.79	52,901.57
Liquidations	0.00	0.00	0.00	0.00
Insurance Principal	0.00	0.00	0.00	0.00
Repurchased Principal Amounts	0.00	0.00	0.00	0.00
Other Principal	0.00	0.00	0.00	0.00
Total Realized Loss Of Principal	-0.00	-0.00	-0.00	-0.00
Delinquent Principal	-80,369.54	-118,265.60	-106,105.04	-304,740.18
Advanced Principal	80,369.54	118,265.60	106,105.04	304,740.18
TOTAL PRINCIPAL COLLECTED	2,792,770.78	3,945,710.49	2,062,995.98	8,801,477.25




PRINCIPAL - WITHDRAWALS

SPACE INTENTIONALLY LEFT BLANK




PRINCIPAL - OTHER ACCOUNTS

SPACE INTENTIONALLY LEFT BLANK






Page 6 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


INTEREST - COLLECTIONS

	Group 3	Group 2	Group 1	Total
Scheduled Interest	1,346,634.80	2,052,897.15	1,462,313.82	4,861,845.77
Liquidation Interest	0.00	0.00	0.00	0.00
Repurchased Interest	0.00	0.00	0.00	0.00
Insurance Interest	0.00	0.00	0.00	0.00
Other Interest	0.00	0.00	0.00	0.00
Relief Act Interest Shortfalls	-761.89	-0.00	-0.00	-761.89
Prepayment Interest Shortfalls	-1,938.12	-1,687.22	-2,243.90	-5,869.24
Compensating Interest	1,938.12	1,687.22	2,243.90	5,869.24
Delinquent Interest	-1,009,922.61	-1,234,485.69	-934,806.13	-3,179,214.43
Interest Advanced	946,362.55	1,160,530.41	875,216.07	2,982,109.04
Interest Loss	0.00	0.00	0.00	0.00
TOTAL INTEREST COLLECTED	1,282,312.85	1,978,941.87	1,402,723.77	4,663,978.49




INTEREST - WITHDRAWALS

	Group 3	Group 2	Group 1	Total
Non Recoverable Advance	0.00	0.00	0.00	0.00
TOTAL INTEREST WITHDRAWALS	0.00	0.00	0.00	0.00




INTEREST - OTHER ACCOUNTS
INTEREST - OTHER ACCOUNTS
	Group 3	Group 2	Group 1	Total
Prepayment Charges	4,271.64	19,647.33	24,685.73	48,604.70

Payments to and from the Supplemental Interest Trust
Net Interest Rate Swap Receipt/(Payment)		192,253.21		192,253.21
Swap Termination Payment				0.00

TOTAL INTEREST OTHER ACCOUNTS	4,271.64	211,900.54	24,685.73	240,857.91




INTEREST FEES
INTEREST FEES
	Group 3	Group 2	Group 1	Total
Current Servicing Fees	21,139.71	48,598.64	32,727.49	102,465.83
Current Trustee Fees	423.50	612.77	461.59	1,497.86
Trust Oversight Mgr Fee	2,540.99	3,676.62	2,769.53	8,987.14
Custodian Fee	338.80	490.22	369.27	1,198.28
Extraordinary Trust Fund Expenses				0.00
TOTAL INTEREST OTHER FEES	24,443.00	53,378.24	36,327.87	114,149.11



Page 7 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Credit Enhancement Report

ACCOUNTS


CLASS AF-1A RESERVE FUND

Beginning Account Balance	0.00
Account Deposit	0.00
Account Withdrawal	0.00
Ending Account Balance	0.00


GROUP 1 NET WAC RESERVE FUND

Beginning Account Balance	1,000.00
Account Deposit	0.00
Account Withdrawal	0.00
Ending Account Balance	1,000.00


GROUP 2 NET WAC RESERVE FUND

Beginning Account Balance	1,000.00
Account Deposit	0.00
Account Withdrawal	0.00
Ending Account Balance	1,000.00


SUPPLEMENTAL INTEREST TRUST

Beginning Account Balance	1,000.00
Account Deposit	192,253.21
Account Withdrawal	192,253.21
Ending Account Balance	1,000.00




INSURANCE

SPACE INTENTIONALLY LEFT BLANK



STRUCTURAL FEATURES
STRUCTURAL FEATURES
		Group 3	Group 2	Group 1	Total
Overcollateralized Amount			21,399,143.55	6,367,655.25	27,766,798.80
Overcollateralization Target Amount			21,399,143.55	6,367,655.25	27,766,798.81
Overcollateralization Increase Amount			0.00	0.00	0.01
Overcollateralization Release Amount			0.00	0.00	0.00
Overcollateralization Deficiency Amount			0.00	0.00	0.00
Excess Overcollateralized Amount			0.00	0.00	0.01

Total Monthly Excess Spread					1,513,227.32



Page 8 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Collateral Report


COLLATERAL




		Group 3	Group 2	Group 1	Total



Loan Count:


Original	1,069	1,913	1,454	4,436
Prior	1,055	1,892	1,442	4,389
Prefunding	0	0	0	0
Scheduled Paid Offs	-0	-0	-0	-0
Full Voluntary Prepayments	-9	-18	-14	-41
Repurchases	-0	-0	-0	-0
Liquidations	-0	-0	-0	-0
Current	1,046	1,874	1,428	4,348
Principal Balance:


Original	205,618,320.41	297,890,939.70	223,426,500.08	726,935,760.19
Prior	203,279,446.67	294,129,400.46	221,562,100.94	718,970,948.07
Prefunding	0.00	0.00	0.00	0.00
Scheduled Principal	-108,116.26	-197,144.51	-181,579.19	-486,839.96
Partial Prepayments	-6,255.83	-32,010.95	-14,634.79	-52,901.57
Full Voluntary Prepayments	-2,678,398.69	-3,716,555.03	-1,866,782.00	-8,261,735.72
Repurchases	-0.00	-0.00	-0.00	-0.00
Liquidations	-0.00	-0.00	-0.00	-0.00
Current	200,486,675.89	290,183,689.97	219,499,104.96	710,169,470.82





PREFUNDING

SPACE INTENTIONALLY LEFT BLANK

Page 9 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


CHARACTERISTICS
CHARACTERISTICS

	Group 3	Group 2	Group 1	Total
Weighted Average Coupon Original	7.96116%	8.37420%	7.92525%	8.11938%
Weighted Average Coupon Prior	7.96116%	8.37420%	7.92525%	8.11938%
Weighted Average Coupon Current	7.94946%	8.37549%	7.92002%	8.11467%
Weighted Average Months to Maturity Original	326	346	306	328
Weighted Average Months to Maturity Prior	326	346	306	328
Weighted Average Months to Maturity Current	325	345	305	327
Weighted Avg Remaining Amortization Term Original	394	360	354	368
Weighted Avg Remaining Amortization Term Prior	394	360	354	368
Weighted Avg Remaining Amortization Term Current	394	359	353	367
Weighted Average Seasoning Original	5.03	4.94	5.17	5.04
Weighted Average Seasoning Prior	5.03	4.94	5.17	5.04
Weighted Average Seasoning Current	6.03	5.94	6.17	6.04

Page 10 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


ARM CHARACTERISTICS
ARM CHARACTERISTICS

	Group 3	Group 2	Group 1	Total
Weighted Average Margin Original	5.05068%	4.62564%	0.00000%	4.79757%
Weighted Average Margin Prior	5.05068%	4.62564%	0.00000%	4.79757%
Weighted Average Margin Current	5.04263%	4.63235%	0.00000%	4.79838%
Weighted Average Max Rate Original	15.06273%	15.48354%	0.00000%	15.31333%
Weighted Average Max Rate Prior	15.06273%	15.48354%	0.00000%	15.31333%
Weighted Average Max Rate Current	15.05125%	15.48720%	0.00000%	15.31078%
Weighted Average Min Rate Original	8.06260%	8.48333%	0.00000%	8.31315%
Weighted Average Min Rate Prior	8.06260%	8.48333%	0.00000%	8.31315%
Weighted Average Min Rate Current	8.05109%	8.48698%	0.00000%	8.31059%
Weighted Average Cap Up Original	1.35447%	1.12449%	0.00000%	1.21752%
Weighted Average Cap Up Prior	1.35447%	1.12449%	0.00000%	1.21752%
Weighted Average Cap Up Current	1.35513%	1.12473%	0.00000%	1.21797%
Weighted Average Cap Down Original	1.35447%	1.12449%	0.00000%	1.21752%
Weighted Average Cap Down Prior	1.35447%	1.12449%	0.00000%	1.21752%
Weighted Average Cap Down Current	1.35513%	1.12473%	0.00000%	1.21797%




SERVICING FEES & ADVANCES
SERVICING FEES & ADVANCES

	Group 3	Group 2	Group 1	Total




Current Servicing Fees	21,139.71	48,598.64	32,727.49	102,465.83
Delinquent Servicing Fees	63,560.07	73,955.28	59,590.06	197,105.41
TOTAL SERVICING FEES	84,699.77	122,553.92	92,317.54	299,571.23


Compensating Interest	-1,938.12	-1,687.22	-2,243.90	-5,869.24
Delinquent Servicing Fees	-63,560.07	-73,955.28	-59,590.06	-197,105.41
COLLECTED SERVICING FEES	19,201.59	46,911.42	30,483.58	96,596.59


Total Advanced Interest	946,362.55	1,160,530.41	875,216.07	2,982,109.04
Total Advanced Principal	80,369.54	118,265.60	106,105.04	304,740.18
Aggregate Advances with respect to this Distribution	1,026,732.09	1,278,796.01	981,321.11	3,286,849.22





ADDITIONAL COLLATERAL INFORMATION
ADDITIONAL COLLATERAL INFORMATION
	Group 3	Group 2	Group 1	Total
Prepayment Interest Shortfall (PPIS)	1,938.12	1,687.22	2,243.90	5,869.24
Compensating Interest	(1,938.12)	(1,687.22)	(2,243.90)	(5,869.24)
Net Prepayment Interest Shortfall	0.00	0.00	0.00	0.00

Weighted Average Net Mortgage Rate	7.455176%	8.720505%	7.534222%





Page 11 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Delinquency Report

TOTAL
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		5,058,910.05	617,304.88	0.00	5,676,214.93
	% Balance		0.71%	0.09%	0.00%	0.80%
	# Loans		29	2	0	31
	% # Loans		0.67%	0.05%	0.00%	0.71%
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	118,355.98	170,756.65	0.00	0.00	289,112.63
	% Balance	0.02%	0.02%	0.00%	0.00%	0.04%
	# Loans	1	1	0	0	2
	% # Loans	0.02%	0.02%	0.00%	0.00%	0.05%
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	118,355.98	5,229,666.70	617,304.88	0.00	5,965,327.56
	% Balance	0.02%	0.74%	0.09%	0.00%	0.84%
	# Loans	1	30	2	0	33
	% # Loans	0.02%	0.69%	0.05%	0.00%	0.76%

Page 12 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


GROUP 1
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		505,891.58	0.00	0.00	505,891.58
	% Balance		0.23%	0.00%	0.00%	0.23%
	# Loans		3	0	0	3
	% # Loans		0.21%	0.00%	0.00%	0.21%
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	118,355.98	0.00	0.00	0.00	118,355.98
	% Balance	0.05%	0.00%	0.00%	0.00%	0.05%
	# Loans	1	0	0	0	1
	% # Loans	0.07%	0.00%	0.00%	0.00%	0.07%
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	118,355.98	505,891.58	0.00	0.00	624,247.56
	% Balance	0.05%	0.23%	0.00%	0.00%	0.28%
	# Loans	1	3	0	0	4
	% # Loans	0.07%	0.21%	0.00%	0.00%	0.28%

Page 13 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


GROUP 2
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		1,955,100.58	369,701.29	0.00	2,324,801.87
	% Balance		0.67%	0.13%	0.00%	0.80%
	# Loans		15	1	0	16
	% # Loans		0.80%	0.05%	0.00%	0.85%
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	170,756.65	0.00	0.00	170,756.65
	% Balance	0.00%	0.06%	0.00%	0.00%	0.06%
	# Loans	0	1	0	0	1
	% # Loans	0.00%	0.05%	0.00%	0.00%	0.05%
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	2,125,857.23	369,701.29	0.00	2,495,558.52
	% Balance	0.00%	0.73%	0.13%	0.00%	0.86%
	# Loans	0	16	1	0	17
	% # Loans	0.00%	0.85%	0.05%	0.00%	0.91%

Page 14 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


GROUP 3
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		2,597,917.89	247,603.59	0.00	2,845,521.48
	% Balance		1.30%	0.12%	0.00%	1.42%
	# Loans		11	1	0	12
	% # Loans		1.05%	0.10%	0.00%	1.15%
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	2,597,917.89	247,603.59	0.00	2,845,521.48
	% Balance	0.00%	1.30%	0.12%	0.00%	1.42%
	# Loans	0	11	1	0	12
	% # Loans	0.00%	1.05%	0.10%	0.00%	1.15%

Page 15 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 16 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 17 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Prepayment Report

VOLUNTARY PREPAYMENTS



		Group 3	Group 2	Group 1	Total


Current


Number of Paid in Full Loans	9	18	14	41
Number of Repurchased Loans	0	0	0	0
Total Number of Loans Prepaid in Full	9	18	14	41
Curtailments Amount	6,255.83	32,010.95	14,634.79	52,901.57
Paid in Full Balance	2,678,398.69	3,716,555.03	1,866,782.00	8,261,735.72
Repurchased Loans Balance	0.00	0.00	0.00	0.00
Total Prepayment Amount	2,684,654.52	3,748,565.98	1,881,416.79	8,314,637.29
Cumulative


Number of Paid in Full Loans	23	39	26	88
Number of Repurchased Loans	0	0	0	0
Total Number of Loans Prepaid in Full	23	39	26	88
Paid in Full Balance	4,894,594.48	7,256,674.59	3,532,970.39	15,684,239.46
Repurchased Loans Balance	0.00	0.00	0.00	0.00
Curtailments Amount	20,386.64	55,845.04	30,848.58	107,080.26
Total Prepayment Amount	4,914,981.12	7,312,519.63	3,563,818.97	15,791,319.72

Page 18 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


VOLUNTARY PREPAYMENTS RATES - Including Liquidated Balances



		Group 3	Group 2	Group 1	Total





SMM	1.32%	1.28%	0.85%	1.16%
3 Months Avg SMM	1.20%	1.24%	0.80%	1.09%
12 Months Avg SMM	1.20%	1.24%	0.80%	1.09%
Avg SMM Since Cut-off	1.20%	1.24%	0.80%	1.09%



CPR	14.75%	14.27%	9.73%	13.04%
3 Months Avg CPR	13.52%	13.87%	9.21%	12.36%
12 Months Avg CPR	13.52%	13.87%	9.21%	12.36%
Avg CPR Since Cut-off	13.52%	13.87%	9.21%	12.36%



PSA	1,223.21%	1,202.02%	788.40%	1,079.71%
3 Months Avg PSA Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%
12 Months Avg PSA Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%
Avg PSA Since Cut-off Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%


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

Page 19 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 20 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


VOLUNTARY PREPAYMENTS RATES - Excluding Liquidated Balances



		Group 3	Group 2	Group 1	Total





SMM	1.32%	1.28%	0.85%	1.16%
3 Months Avg SMM	1.20%	1.24%	0.80%	1.09%
12 Months Avg SMM	1.20%	1.24%	0.80%	1.09%
Avg SMM Since Cut-off	1.20%	1.24%	0.80%	1.09%



CPR	14.75%	14.27%	9.73%	13.04%
3 Months Avg CPR	13.52%	13.87%	9.21%	12.36%
12 Months Avg CPR	13.52%	13.87%	9.21%	12.36%
Avg CPR Since Cut-off	13.52%	13.87%	9.21%	12.36%



PSA	1,223.21%	1,202.02%	788.40%	1,079.71%
3 Months Avg PSA Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%
12 Months Avg PSA Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%
Avg PSA Since Cut-off Approximation	1,222.36%	1,274.48%	811.40%	1,115.75%

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

Page 21 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 22 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
April 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

22679625 2		203,000.00	201,022.48	05-Apr-2007	6.750%	FL - 54.13%	Paid Off - 360	01-May-2006
22679625 2		203,000.00	201,022.48	05-Apr-2007	6.750%	FL - 54.13%	Paid Off - 360	01-May-2006
23578743 2		295,000.00	290,991.33	26-Mar-2007	9.500%	IL - 84.29%	Paid Off - 360	01-Oct-2006
23581630 3		337,250.00	336,286.56	19-Mar-2007	9.750%	MA - 95.00%	Paid Off - 360	01-Oct-2006
23584964 1		89,000.00	88,742.56	29-Mar-2007	9.719%	OH - 100.00%	Paid Off - 360	01-Oct-2006
23678196 2		344,000.00	344,000.00	12-Apr-2007	8.650%	PA - 80.00%	Paid Off - 360	01-Nov-2006
23680937 3		287,200.00	286,137.72	27-Mar-2007	7.575%	IL - 80.00%	Paid Off - 360	01-Nov-2006
23683162 3		228,750.00	228,047.22	04-Apr-2007	8.500%	MO - 75.00%	Paid Off - 360	01-Nov-2006
23684459 3		223,520.00	223,211.72	02-Apr-2007	8.200%	GA - 80.00%	Paid Off - 360	01-Nov-2006
23684913 1		62,000.00	61,766.74	26-Mar-2007	7.500%	OH - 42.47%	Paid Off - 360	01-Nov-2006
23684996 3		195,500.00	194,731.99	09-Apr-2007	7.275%	MO - 85.00%	Paid Off - 360	01-Nov-2006
23694664 3		365,500.00	365,464.00	28-Mar-2007	8.950%	NJ - 85.00%	Paid Off - 360	01-Nov-2006
23703010 2		153,000.00	152,505.42	28-Mar-2007	8.250%	MD - 82.26%	Paid Off - 360	01-Nov-2006
23719107 2		180,200.00	179,587.36	22-Mar-2007	8.000%	AZ - 85.00%	Paid Off - 360	01-Nov-2006
23801756 1		87,000.00	86,807.72	27-Mar-2007	8.999%	MD - 32.89%	Paid Off - 360	01-Dec-2006
23802796 2		312,800.00	311,912.80	05-Apr-2007	7.775%	MA - 80.00%	Paid Off - 360	01-Dec-2006
26221168 2		388,000.00	386,575.55	21-Mar-2007	8.538%	NY - 81.86%	Paid Off - 360	20-Sep-2006
26230441 1		220,000.00	219,351.39	27-Mar-2007	9.600%	NJ - 80.00%	Paid Off - 180	01-Oct-2006
26232207 2		124,000.00	123,679.53	20-Mar-2007	10.225%	GA - 100.00%	Paid Off - 360	01-Oct-2006
26236141 1		395,000.00	393,984.63	20-Mar-2007	10.250%	TX - 100.00%	Paid Off - 360	01-Oct-2006
26238568 1		64,000.00	63,473.02	30-Mar-2007	8.375%	TN - 65.98%	Paid Off - 240	05-Oct-2006
26240481 2		102,500.00	102,315.79	06-Apr-2007	7.250%	FL - 36.61%	Paid Off - 360	15-Oct-2006
26241554 1		124,000.00	123,713.36	03-Apr-2007	9.900%	VA - 89.86%	Paid Off - 360	10-Oct-2006
26243444 3		107,200.00	106,958.36	29-Mar-2007	9.990%	VA - 74.97%	Paid Off - 360	15-Oct-2006
26247460 2		314,700.00	314,256.18	29-Mar-2007	8.100%	NY - 79.67%	Paid Off - 360	15-Oct-2006
26248088 1		30,000.00	29,815.24	11-Apr-2007	10.650%	MN - 100.00%	Paid Off - 240	15-Oct-2006
26249383 1		76,400.00	75,885.19	02-Apr-2007	9.950%	TN - 84.89%	Paid Off - 240	20-Oct-2006
26252692 2		79,800.00	79,425.81	12-Apr-2007	10.925%	PA - 66.50%	Paid Off - 360	20-Oct-2006
26253559 3		100,000.00	99,659.99	04-Apr-2007	8.000%	FL - 25.32%	Paid Off - 360	01-Nov-2006
26253807 2		166,200.00	166,195.04	19-Mar-2007	9.900%	GA - 94.97%	Paid Off - 360	01-Nov-2006
26254516 2		185,400.00	184,839.03	29-Mar-2007	8.575%	NJ - 53.28%	Paid Off - 360	20-Oct-2006
26257998 1		210,900.00	210,287.54	23-Mar-2007	8.775%	TX - 91.70%	Paid Off - 360	01-Nov-2006
26259127 1		100,000.00	99,708.06	19-Mar-2007	8.750%	NC - 74.07%	Paid Off - 360	01-Nov-2006
26260612 2		232,400.00	231,461.86	05-Apr-2007	7.137%	AZ - 67.17%	Paid Off - 360	01-Nov-2006
26263541 2		154,000.00	153,519.54	12-Apr-2007	8.425%	VA - 71.13%	Paid Off - 360	01-Nov-2006
26266270 3		840,000.00	837,901.13	29-Mar-2007	9.500%	FL - 89.99%	Paid Off - 360	01-Nov-2006
26266551 1		246,900.00	246,387.19	11-Apr-2007	10.375%	TX - 99.98%	Paid Off - 360	01-Nov-2006
26272633 1		135,000.00	132,235.97	27-Mar-2007	9.375%	CA - 45.00%	Paid Off - 120	05-Nov-2006
26274803 2		185,500.00	185,077.19	21-Mar-2007	8.850%	MD - 81.36%	Paid Off - 360	10-Nov-2006
26287029 1		35,000.00	34,623.39	20-Mar-2007	9.925%	FL - 21.34%	Paid Off - 360	20-Nov-2006
26287581 2		68,400.00	68,223.85	02-Apr-2007	9.025%	OH - 84.97%	Paid Off - 360	01-Dec-2006


Page 23 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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

26294470 2

241,500.00

240,966.27

05-Apr-2007

8.999%

DC - 70.00%

Paid Off - 360

01-Dec-2006

TOTAL

8,290,520.00

8,261,735.72

Page 24 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Realized Loss Report

COLLATERAL REALIZED LOSSES


		Group 3	Group 2	Group 1	Total


Current





	Number of Loans Liquidated		0	0	0	0

	Collateral Principal Realized Loss/(Gain) Amount		0.00	0.00	0.00	0.00
	Collateral Interest Realized Loss/(Gain) Amount		0.00	0.00	0.00	0.00
Net Liquidation Proceeds		0.00	0.00	0.00	0.00

Cumulative




	Number of Loans Liquidated		0	0	0	0

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

Page 25 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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


DEFAULT SPEEDS
DEFAULT SPEEDS
	Group 3	Group 2	Group 1	Total




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


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


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


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


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

Page 26 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 27 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 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 28 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 25, 2007 Distribution

Triggers and Adj. Cert. Report

TRIGGER EVENTS

Group 3

Group 2

Group 1

Total

Stepdown Date has occurred

If Stepdown Date=Y, (Date occurred)

Does a Trigger Event Exist

(A Trigger Event exists if either (i) or (ii) are true)

Optional Termination Date

Does a Swap Trigger Event Exist

Does an Event of Default Exist

Does a Loss Trigger Event Exist

(i)If (A)>(B)

(1) Delinquency Percentage

0.0803%

0.0270%

(A) 60+ days Delinquency Bal 3M Rolling Avg.

394,030.76

59,177.99

(2)Stated Principal Balance

490,670,365.86

219,499,104.96

(B) Trigger Percentage of Sr. Enhancement Percentage

8.2099%

7.7615%

(ii)If (A)>(B)

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

0.0000%

(1) Cumulative Realized Loss

0.00

(2) Cut off Date Principal Balance

503,509,260.11

223,426,500.08

(B) Applicable Loss Percentage

100.0000%

ADJUSTABLE RATE CERTIFICATE INFORMATION

SPACE INTENTIONALLY LEFT BLANK

Page 29 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2

Asset Backed Pass-Through Certificates

April 25, 2007 Distribution

ADDITIONAL INFORMATION

Group 3

Group 2

Group 1

Total

Libor For Current Period

5.320000%

Libor Rate Determination Date

03/22/2007

Libor For Next Period

5.320000%

Libor Next Rate Determination Date

04/23/2007

Swap Libor For Current Period

5.320000%

Swap Rate Determination Date

03/22/2007

Page 30 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Additional Certificate Report

ADDITIONAL CERTIFICATE REPORT

		Next Pass Through Rate	NET WAC Shortfall CarryOver	Interest Carryfrwd Due	Interest Carryfrwd Paid	NET WAC Shortfall Paid


CLASS
	AF-1A	5.40000%	$0.00	$0.00	$0.00	$0.00
	AF-1B	5.86200%	$0.00	$0.00	$0.00	$0.00
	AF-2	5.47800%	$0.00	$0.00	$0.00	$0.00
	AF-3	5.55200%	$0.00	$0.00	$0.00	$0.00
	AF-4	5.78400%	$0.00	$0.00	$0.00	$0.00
	AF-5	5.91000%	$0.00	$0.00	$0.00	$0.00
	AF-6	5.55100%	$0.00	$0.00	$0.00	$0.00
	MF-1	5.78500%	$0.00	$0.00	$0.00	$0.00
	MF-2	5.83400%	$0.00	$0.00	$0.00	$0.00
	MF-3	5.88400%	$0.00	$0.00	$0.00	$0.00
	MF-4	5.98300%	$0.00	$0.00	$0.00	$0.00
	MF-5	6.03300%	$0.00	$0.00	$0.00	$0.00
	MF-6	6.23100%	$0.00	$0.00	$0.00	$0.00
	MF-7	7.00000%	$0.00	$0.00	$0.00	$0.00
	MF-8	7.00000%	$0.00	$0.00	$0.00	$0.00
	MF-9	7.00000%	$0.00	$0.00	$0.00	$0.00
	AV-1	5.48000%	$0.00	$0.00	$0.00	$0.00
	AV-2	5.39000%	$0.00	$0.00	$0.00	$0.00
	AV-3	5.44000%	$0.00	$0.00	$0.00	$0.00
	AV-4	5.47000%	$0.00	$0.00	$0.00	$0.00
	AV-5	5.58000%	$0.00	$0.00	$0.00	$0.00
	MV-1	5.60000%	$0.00	$0.00	$0.00	$0.00
	MV-2	5.62000%	$0.00	$0.00	$0.00	$0.00
	MV-3	5.67000%	$0.00	$0.00	$0.00	$0.00
	MV-4	5.85000%	$0.00	$0.00	$0.00	$0.00
	MV-5	5.92000%	$0.00	$0.00	$0.00	$0.00
	MV-6	6.07000%	$0.00	$0.00	$0.00	$0.00
	MV-7	6.82000%	$0.00	$0.00	$0.00	$0.00
	MV-8	7.32000%	$0.00	$0.00	$0.00	$0.00
	MV-9	7.32000%	$0.00	$0.00	$0.00	$0.00
	C-1	0.00000%	$0.00	$0.00	$0.00	$0.00
	C-2	0.00000%	$0.00	$0.00	$0.00	$0.00
	P-1	0.00000%	$0.00	$0.00	$0.00	$0.00
	P-2	0.00000%	$0.00	$0.00	$0.00	$0.00
	R-1	0.00000%	$0.00	$0.00	$0.00	$0.00
	R-2	0.00000%	$0.00	$0.00	$0.00	$0.00




Page 31 of 32

J.P. Morgan Mortgage Acquisition Trust 2007-CH2



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

Other Related Information
ADDITIONAL INFORMATION
ADDITIONAL INFORMATION
	Group 3	Group 2	Group 1	Total
Sched. Payments for 60+Day Delinquent Loans	1,884.39	4,821.49	909.26	5,730.75
Sched. Pmts - 60+Day Delinquent Loans, 1 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 2 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 3 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 4 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 5 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 6 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 7 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 8 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 9 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 10 Month Prior	0.00	0.00	0.00	0.00
Sched. Pmts - 60+Day Delinquent Loans, 11 Month Prior	0.00	0.00	0.00	0.00



Current Scheduled Payments	1,454,751.06	2,250,041.66	1,643,893.01	5,348,685.74
Current Scheduled Payments 1 Month Prior	2,161,083.37	2,276,417.29	1,657,589.21	5,406,687.58
Current Scheduled Payments 2 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 3 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 4 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 5 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 6 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 7 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 8 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 9 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 10 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 11 Month Prior	0.00	0.00	0.00	0.00
Current Scheduled Payments 12 Month Prior





Page 32 of 32

JPMAC 2007-CH2 10-D/A