J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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

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:

May 01, 2007

Michael Boyle

Close Date:

June 14, 2007

Administrator

First Distribution Date:

June 25, 2007

(714) 247-6273

michael-l.boyle@db.com

Address:

Distribution Date:

June 25, 2007

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

Record Date:

May 31, 2007

Factor Information:

(800) 735-7777

June 22, 2007

Main Phone Number:

(714) 247-6000

Determination Date:

June 14, 2007

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

Page 1 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Certificate Payment Report
Current Period Distribution - Master REMIC
			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-1	SR	47,500,000.00	47,500,000.00	78,665.28	1,185,684.84	1,264,350.12	0.00	0.00	46,314,315.16
AF-1	SR	47,500,000.00	47,500,000.00	78,665.28	1,185,684.84	1,264,350.12	0.00	0.00	46,314,315.16
AF-2	SR	14,300,000.00	14,300,000.00	71,929.00	0.00	71,929.00	0.00	0.00	14,300,000.00
AF-3	SR	19,900,000.00	19,900,000.00	102,385.50	0.00	102,385.50	0.00	0.00	19,900,000.00
AF-4	SR	10,300,000.00	10,300,000.00	55,551.33	0.00	55,551.33	0.00	0.00	10,300,000.00
AF-5	SR	9,949,000.00	9,949,000.00	56,054.32	0.00	56,054.32	0.00	0.00	9,949,000.00
AF-6	SR	11,300,000.00	11,300,000.00	60,473.83	0.00	60,473.83	0.00	0.00	11,300,000.00
MF-1	SUB	4,017,000.00	4,017,000.00	21,902.69	0.00	21,902.69	0.00	0.00	4,017,000.00
MF-2	SUB	3,463,000.00	3,463,000.00	19,026.30	0.00	19,026.30	0.00	0.00	3,463,000.00
MF-3	SUB	2,078,000.00	2,078,000.00	11,501.73	0.00	11,501.73	0.00	0.00	2,078,000.00
MF-4	SUB	1,940,000.00	1,940,000.00	10,897.95	0.00	10,897.95	0.00	0.00	1,940,000.00
MF-5	SUB	1,800,000.00	1,800,000.00	10,408.50	0.00	10,408.50	0.00	0.00	1,800,000.00
MF-6	SUB	1,732,000.00	1,732,000.00	10,228.90	0.00	10,228.90	0.00	0.00	1,732,000.00
MF-7	SUB	1,732,000.00	1,732,000.00	10,680.67	0.00	10,680.67	0.00	0.00	1,732,000.00
MF-8	SUB	1,163,000.00	1,163,000.00	7,171.83	0.00	7,171.83	0.00	0.00	1,163,000.00
MF-9	SUB	1,455,000.00	1,455,000.00	8,972.50	0.00	8,972.50	0.00	0.00	1,455,000.00
AV-1	SR	223,100,000.00	223,100,000.00	366,751.61	8,002,328.18	8,369,079.79	0.00	0.00	215,097,671.82
AV-2	SR	51,800,000.00	51,800,000.00	86,419.67	0.00	86,419.67	0.00	0.00	51,800,000.00
AV-3	SR	43,300,000.00	43,300,000.00	72,900.36	0.00	72,900.36	0.00	0.00	43,300,000.00
AV-4	SR	38,434,000.00	38,434,000.00	65,764.84	0.00	65,764.84	0.00	0.00	38,434,000.00
MV-1	SUB	21,062,000.00	21,062,000.00	35,910.71	0.00	35,910.71	0.00	0.00	21,062,000.00
MV-2	SUB	16,802,000.00	16,802,000.00	28,801.43	0.00	28,801.43	0.00	0.00	16,802,000.00
MV-3	SUB	9,467,000.00	9,467,000.00	16,314.80	0.00	16,314.80	0.00	0.00	9,467,000.00
MV-4	SUB	8,519,000.00	8,519,000.00	14,889.32	0.00	14,889.32	0.00	0.00	8,519,000.00
MV-5	SUB	7,336,000.00	7,336,000.00	13,045.85	0.00	13,045.85	0.00	0.00	7,336,000.00
MV-6	SUB	4,260,000.00	4,260,000.00	7,966.20	0.00	7,966.20	0.00	0.00	4,260,000.00
MV-7	SUB	8,046,000.00	8,046,000.00	17,135.75	0.00	17,135.75	0.00	0.00	8,046,000.00
MV-8	SUB	6,360,000.00	6,360,000.00	14,516.70	0.00	14,516.70	0.00	0.00	6,360,000.00
MV-9	SUB	7,129,000.00	7,129,000.00	16,598.69	0.00	16,598.69	0.00	0.00	7,129,000.00
C-1	NOF	0.00	0.00	325,180.41	0.00	325,180.41	0.00	0.00	0.00
C-2	NOF	0.00	0.00	3,705,370.34	0.00	3,705,370.34	0.00	0.00	0.00
P-1	NOF	50.00	50.00	7,176.60	0.00	7,176.60	0.00	0.00	50.00
P-2	NOF	50.00	50.00	64,423.06	0.00	64,423.06	0.00	0.00	50.00
R-1	NOF	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
R-2	NOF	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total		578,244,100.00	578,244,100.00	5,395,016.67	9,188,013.02	14,583,029.69	0.00	0.00	569,056,086.98
Total





Page 2 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
June 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-1	06/14/07	06/24/07	A-Act/360	46630KAA4	47,500,000.00	1,000.000000	1.656111	24.961786	26.617897	975.038214
AF-1	06/14/07	06/24/07	A-Act/360	46630KAA4	47,500,000.00	1,000.000000	1.656111	24.961786	26.617897	975.038214
AF-2	05/01/07	05/30/07	F-30/360	46630KAB2	14,300,000.00	1,000.000000	5.030000	0.000000	5.030000	1,000.000000
AF-3	05/01/07	05/30/07	F-30/360	46630KAC0	19,900,000.00	1,000.000000	5.145000	0.000000	5.145000	1,000.000000
AF-4	05/01/07	05/30/07	F-30/360	46630KAD8	10,300,000.00	1,000.000000	5.393333	0.000000	5.393333	1,000.000000
AF-5	05/01/07	05/30/07	F-30/360	46630KAE6	9,949,000.00	1,000.000000	5.634166	0.000000	5.634166	1,000.000000
AF-6	05/01/07	05/30/07	F-30/360	46630KAF3	11,300,000.00	1,000.000000	5.351666	0.000000	5.351666	1,000.000000
MF-1	05/01/07	05/30/07	F-30/360	46630KAG1	4,017,000.00	1,000.000000	5.452499	0.000000	5.452499	1,000.000000
MF-2	05/01/07	05/30/07	F-30/360	46630KAH9	3,463,000.00	1,000.000000	5.494167	0.000000	5.494167	1,000.000000
MF-3	05/01/07	05/30/07	F-30/360	46630KAJ5	2,078,000.00	1,000.000000	5.535000	0.000000	5.535000	1,000.000000
MF-4	05/01/07	05/30/07	F-30/360	46630KAK2	1,940,000.00	1,000.000000	5.617500	0.000000	5.617500	1,000.000000
MF-5	05/01/07	05/30/07	F-30/360	46630KAL0	1,800,000.00	1,000.000000	5.782500	0.000000	5.782500	1,000.000000
MF-6	05/01/07	05/30/07	F-30/360	46630KAM8	1,732,000.00	1,000.000000	5.905831	0.000000	5.905831	1,000.000000
MF-7	05/01/07	05/30/07	F-30/360	46630KAN6	1,732,000.00	1,000.000000	6.166669	0.000000	6.166669	1,000.000000
MF-8	05/01/07	05/30/07	F-30/360	46630KAP1	1,163,000.00	1,000.000000	6.166664	0.000000	6.166664	1,000.000000
MF-9	05/01/07	05/30/07	F-30/360	46630KAQ9	1,455,000.00	1,000.000000	6.166667	0.000000	6.166667	1,000.000000
AV-1	06/14/07	06/24/07	A-Act/360	46630KAR7	223,100,000.00	1,000.000000	1.643889	35.868795	37.512684	964.131205
AV-2	06/14/07	06/24/07	A-Act/360	46630KAS5	51,800,000.00	1,000.000000	1.668333	0.000000	1.668333	1,000.000000
AV-3	06/14/07	06/24/07	A-Act/360	46630KAT3	43,300,000.00	1,000.000000	1.683611	0.000000	1.683611	1,000.000000
AV-4	06/14/07	06/24/07	A-Act/360	46630KAU0	38,434,000.00	1,000.000000	1.711111	0.000000	1.711111	1,000.000000
MV-1	06/14/07	06/24/07	A-Act/360	46630KAV8	21,062,000.00	1,000.000000	1.705000	0.000000	1.705000	1,000.000000
MV-2	06/14/07	06/24/07	A-Act/360	46630KAW6	16,802,000.00	1,000.000000	1.714167	0.000000	1.714167	1,000.000000
MV-3	06/14/07	06/24/07	A-Act/360	46630KAX4	9,467,000.00	1,000.000000	1.723334	0.000000	1.723334	1,000.000000
MV-4	06/14/07	06/24/07	A-Act/360	46630KAY2	8,519,000.00	1,000.000000	1.747778	0.000000	1.747778	1,000.000000
MV-5	06/14/07	06/24/07	A-Act/360	46630KAZ9	7,336,000.00	1,000.000000	1.778333	0.000000	1.778333	1,000.000000
MV-6	06/14/07	06/24/07	A-Act/360	46630KBA3	4,260,000.00	1,000.000000	1.870000	0.000000	1.870000	1,000.000000
MV-7	06/14/07	06/24/07	A-Act/360	46630KBB1	8,046,000.00	1,000.000000	2.129723	0.000000	2.129723	1,000.000000
MV-8	06/14/07	06/24/07	A-Act/360	46630KBC9	6,360,000.00	1,000.000000	2.282500	0.000000	2.282500	1,000.000000
MV-9	06/14/07	06/24/07	A-Act/360	46630KBD7	7,129,000.00	1,000.000000	2.328334	0.000000	2.328334	1,000.000000
C-1		46630KBE5	0.00	0.000000	0.000000	0.000000	0.000000	0.000000
C-2		46630KBF2	0.00	0.000000	0.000000	0.000000	0.000000	0.000000
P-1		46630KBG0	50.00	1,000.000000	143,532.000000	0.000000	143,532.000000	1,000.000000
P-2		46630KBH8	50.00	1,000.000000	1,288,461.200000	0.000000	1,288,461.200000	1,000.000000
R-1		46630KBJ4	0.00	0.000000	0.000000	0.000000	0.000000	0.000000
R-2		46630KBK1	0.00	0.000000	0.000000	0.000000	0.000000	0.000000




Page 3 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


Distribution to Date - Master REMIC
									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-1	47,500,000.00	78,665.28	1,098,896.29	86,788.55	1,185,684.84	1,264,350.12	0.00	0.00	46,314,315.16
AF-2	14,300,000.00	71,929.00	0.00	0.00	0.00	71,929.00	0.00	0.00	14,300,000.00
AF-3	19,900,000.00	102,385.50	0.00	0.00	0.00	102,385.50	0.00	0.00	19,900,000.00
AF-4	10,300,000.00	55,551.33	0.00	0.00	0.00	55,551.33	0.00	0.00	10,300,000.00
AF-5	9,949,000.00	56,054.32	0.00	0.00	0.00	56,054.32	0.00	0.00	9,949,000.00
AF-6	11,300,000.00	60,473.83	0.00	0.00	0.00	60,473.83	0.00	0.00	11,300,000.00
MF-1	4,017,000.00	21,902.69	0.00	0.00	0.00	21,902.69	0.00	0.00	4,017,000.00
MF-2	3,463,000.00	19,026.30	0.00	0.00	0.00	19,026.30	0.00	0.00	3,463,000.00
MF-3	2,078,000.00	11,501.73	0.00	0.00	0.00	11,501.73	0.00	0.00	2,078,000.00
MF-4	1,940,000.00	10,897.95	0.00	0.00	0.00	10,897.95	0.00	0.00	1,940,000.00
MF-5	1,800,000.00	10,408.50	0.00	0.00	0.00	10,408.50	0.00	0.00	1,800,000.00
MF-6	1,732,000.00	10,228.90	0.00	0.00	0.00	10,228.90	0.00	0.00	1,732,000.00
MF-7	1,732,000.00	10,680.67	0.00	0.00	0.00	10,680.67	0.00	0.00	1,732,000.00
MF-8	1,163,000.00	7,171.83	0.00	0.00	0.00	7,171.83	0.00	0.00	1,163,000.00
MF-9	1,455,000.00	8,972.50	0.00	0.00	0.00	8,972.50	0.00	0.00	1,455,000.00
AV-1	223,100,000.00	366,751.61	7,416,581.92	585,746.26	8,002,328.18	8,369,079.79	0.00	0.00	215,097,671.82
AV-2	51,800,000.00	86,419.67	0.00	0.00	0.00	86,419.67	0.00	0.00	51,800,000.00
AV-3	43,300,000.00	72,900.36	0.00	0.00	0.00	72,900.36	0.00	0.00	43,300,000.00
AV-4	38,434,000.00	65,764.84	0.00	0.00	0.00	65,764.84	0.00	0.00	38,434,000.00
MV-1	21,062,000.00	35,910.71	0.00	0.00	0.00	35,910.71	0.00	0.00	21,062,000.00
MV-2	16,802,000.00	28,801.43	0.00	0.00	0.00	28,801.43	0.00	0.00	16,802,000.00
MV-3	9,467,000.00	16,314.80	0.00	0.00	0.00	16,314.80	0.00	0.00	9,467,000.00
MV-4	8,519,000.00	14,889.32	0.00	0.00	0.00	14,889.32	0.00	0.00	8,519,000.00
MV-5	7,336,000.00	13,045.85	0.00	0.00	0.00	13,045.85	0.00	0.00	7,336,000.00
MV-6	4,260,000.00	7,966.20	0.00	0.00	0.00	7,966.20	0.00	0.00	4,260,000.00
MV-7	8,046,000.00	17,135.75	0.00	0.00	0.00	17,135.75	0.00	0.00	8,046,000.00
MV-8	6,360,000.00	14,516.70	0.00	0.00	0.00	14,516.70	0.00	0.00	6,360,000.00
MV-9	7,129,000.00	16,598.69	0.00	0.00	0.00	16,598.69	0.00	0.00	7,129,000.00
C-1	0.00	325,180.41	0.00	0.00	0.00	325,180.41	0.00	0.00	0.00
C-2	0.00	3,705,370.34	0.00	0.00	0.00	3,705,370.34	0.00	0.00	0.00
P-1	50.00	7,176.60	0.00	0.00	0.00	7,176.60	0.00	0.00	50.00
P-2	50.00	64,423.06	0.00	0.00	0.00	64,423.06	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	578,244,100.00	5,395,016.67	8,515,478.21	672,534.81	9,188,013.02	14,583,029.69	0.00	0.00	569,056,086.98




Page 4 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


Interest Detail - Master REMIC
	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-1	5.42000%	47,500,000.00	78,665.28	0.00	0.00	0.00	78,665.28	78,665.28	0.00
AF-2	6.03600%	14,300,000.00	71,929.00	0.00	0.00	0.00	71,929.00	71,929.00	0.00
AF-3	6.17400%	19,900,000.00	102,385.50	0.00	0.00	0.00	102,385.50	102,385.50	0.00
AF-4	6.47200%	10,300,000.00	55,551.33	0.00	0.00	0.00	55,551.33	55,551.33	0.00
AF-5	6.76100%	9,949,000.00	56,054.32	0.00	0.00	0.00	56,054.32	56,054.32	0.00
AF-6	6.42200%	11,300,000.00	60,473.83	0.00	0.00	0.00	60,473.83	60,473.83	0.00
MF-1	6.54300%	4,017,000.00	21,902.69	0.00	0.00	0.00	21,902.69	21,902.69	0.00
MF-2	6.59300%	3,463,000.00	19,026.30	0.00	0.00	0.00	19,026.30	19,026.30	0.00
MF-3	6.64200%	2,078,000.00	11,501.73	0.00	0.00	0.00	11,501.73	11,501.73	0.00
MF-4	6.74100%	1,940,000.00	10,897.95	0.00	0.00	0.00	10,897.95	10,897.95	0.00
MF-5	6.93900%	1,800,000.00	10,408.50	0.00	0.00	0.00	10,408.50	10,408.50	0.00
MF-6	7.08700%	1,732,000.00	10,228.90	0.00	0.00	0.00	10,228.90	10,228.90	0.00
MF-7	7.40000%	1,732,000.00	10,680.67	0.00	0.00	0.00	10,680.67	10,680.67	0.00
MF-8	7.40000%	1,163,000.00	7,171.83	0.00	0.00	0.00	7,171.83	7,171.83	0.00
MF-9	7.40000%	1,455,000.00	8,972.50	0.00	0.00	0.00	8,972.50	8,972.50	0.00
AV-1	5.38000%	223,100,000.00	366,751.61	0.00	0.00	0.00	366,751.61	366,751.61	0.00
AV-2	5.46000%	51,800,000.00	86,419.67	0.00	0.00	0.00	86,419.67	86,419.67	0.00
AV-3	5.51000%	43,300,000.00	72,900.36	0.00	0.00	0.00	72,900.36	72,900.36	0.00
AV-4	5.60000%	38,434,000.00	65,764.84	0.00	0.00	0.00	65,764.84	65,764.84	0.00
MV-1	5.58000%	21,062,000.00	35,910.71	0.00	0.00	0.00	35,910.71	35,910.71	0.00
MV-2	5.61000%	16,802,000.00	28,801.43	0.00	0.00	0.00	28,801.43	28,801.43	0.00
MV-3	5.64000%	9,467,000.00	16,314.80	0.00	0.00	0.00	16,314.80	16,314.80	0.00
MV-4	5.72000%	8,519,000.00	14,889.32	0.00	0.00	0.00	14,889.32	14,889.32	0.00
MV-5	5.82000%	7,336,000.00	13,045.85	0.00	0.00	0.00	13,045.85	13,045.85	0.00
MV-6	6.12000%	4,260,000.00	7,966.20	0.00	0.00	0.00	7,966.20	7,966.20	0.00
MV-7	6.97000%	8,046,000.00	17,135.75	0.00	0.00	0.00	17,135.75	17,135.75	0.00
MV-8	7.47000%	6,360,000.00	14,516.70	0.00	0.00	0.00	14,516.70	14,516.70	0.00
MV-9	7.62000%	7,129,000.00	16,598.69	0.00	0.00	0.00	16,598.69	16,598.69	0.00
C-1	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	325,180.41	0.00
C-2	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	3,705,370.34	0.00
P-1	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	7,176.60	0.00
P-2	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	64,423.06	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		578,244,100.00	1,292,866.26	0.00	0.00	0.00	1,292,866.26	5,395,016.67	0.00



Page 5 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Collection Account Report
SUMMARY

	Group 2	Group 1	Total
Principal Collections	9,420,689.53	1,179,632.47	10,600,322.00
Principal Withdrawals	0.00	0.00	0.00
Principal Other Accounts	0.00	0.00	0.00
TOTAL NET PRINCIPAL	9,420,689.53	1,179,632.47	10,600,322.00
Interest Collections	3,085,703.51	876,830.53	3,962,534.03
Interest Withdrawals	-0.00	-0.00	-0.00
Interest Other Accounts	53,530.25	7,176.60	60,706.85
Interest Fees	-30,785.78	-9,747.43	-40,533.21
TOTAL NET INTEREST	3,108,447.98	874,259.70	3,982,707.67
TOTAL AVAILABLE FUNDS FOR DISTRIBUTION	12,529,137.51	2,053,892.17	14,583,029.67




PRINCIPAL - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Principal Received	175,196.47	86,788.55	261,985.02
Prepayments In Full	9,238,223.94	1,092,045.80	10,330,269.74
Curtailments	7,269.12	798.12	8,067.24
Liquidations	0.00	0.00	0.00
Insurance Principal	0.00	0.00	0.00
Repurchased Principal Amounts	0.00	0.00	0.00
Other Principal	0.00	0.00	0.00
Total Realized Loss Of Principal	-0.00	-0.00	-0.00
Delinquent Principal	-156,000.97	-75,535.65	-231,536.62
Advanced Principal	156,000.97	75,535.65	231,536.62
TOTAL PRINCIPAL COLLECTED	9,420,689.53	1,179,632.47	10,600,322.00




PRINCIPAL - WITHDRAWALS

SPACE INTENTIONALLY LEFT BLANK




PRINCIPAL - OTHER ACCOUNTS

SPACE INTENTIONALLY LEFT BLANK






Page 6 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


INTEREST - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Interest	3,260,385.68	926,995.95	4,187,381.63
Liquidation Interest	0.00	0.00	0.00
Repurchased Interest	0.00	0.00	0.00
Insurance Interest	0.00	0.00	0.00
Other Interest	0.00	0.00	0.00
Relief Act Interest Shortfalls	-0.00	-0.00	-0.00
Prepayment Interest Shortfalls	-4,322.37	-0.00	-4,322.37
Compensating Interest	4,322.37	0.00	4,322.37
Delinquent Interest	-2,889,121.91	-807,937.25	-3,697,059.16
Interest Advanced	2,714,439.73	757,771.82	3,472,211.55
Interest Loss	0.00	0.00	0.00
TOTAL INTEREST COLLECTED	3,085,703.51	876,830.53	3,962,534.03




INTEREST - WITHDRAWALS

	Group 2	Group 1	Total
Non Recoverable Advance	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	64,423.06	7,176.60	71,599.66

Payments to and from the Supplemental Interest Trust
Net Interest Rate Swap Receipt/(Payment)	(10,892.81)		(10,892.81)
Swap Termination Payment			0.00

Class AF-1 Interest Rate Cap Payment		0.00	0.00

TOTAL INTEREST OTHER ACCOUNTS	53,530.25	7,176.60	60,706.85




INTEREST FEES
INTEREST FEES
	Group 2	Group 1	Total
Current Servicing Fees	23,070.12	7,496.41	30,566.54
Current Trustee Fees	989.19	288.59	1,277.78
Trust Oversight Mgr Fee	5,935.12	1,731.55	7,666.67
Custodian (Bank of New York) Fee	187.87	17.60	205.47
Custodian (J.P. Morgan) Fee	603.48	213.28	816.75
Extraordinary Trust Fund Expenses			0.00
TOTAL INTEREST OTHER FEES	30,785.78	9,747.43	40,533.21



Page 7 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Credit Enhancement Report

ACCOUNTS


CLASS AF-1 Cap Account

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	10,892.81
Account Withdrawal	10,892.81
Ending Account Balance	1,000.00




INSURANCE

SPACE INTENTIONALLY LEFT BLANK



STRUCTURAL FEATURES
STRUCTURAL FEATURES
		Group 2	Group 1	Total
Overcollateralized Amount		27,776,369.24	5,901,125.52	33,677,494.76
Overcollateralization Target Amount		27,776,369.24	5,901,125.52	33,677,494.76
Overcollateralization Increase Amount		0.00	6,052.37	6,052.37
Overcollateralization Release Amount		1,418,361.35	0.00	1,418,361.35
Overcollateralization Deficiency Amount		0.00	0.00	0.00
Excess Overcollateralized Amount		0.00	0.00	0.00

Total Monthly Excess Spread				2,618,241.77



Page 8 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Collateral Report


COLLATERAL




		Group 2	Group 1	Total



Loan Count:


Original	2,353	842	3,195
Prior	2,353	842	3,195
Prefunding	0	0	0
Scheduled Paid Offs	-0	-0	-0
Full Voluntary Prepayments	-36	-8	-44
Repurchases	-0	-0	-0
Liquidations	-0	-0	-0
Current	2,317	834	3,151
Principal Balance:


Original	474,809,730.59	138,524,073.15	613,333,803.74
Prior	474,809,730.59	138,524,073.15	613,333,803.74
Prefunding	0.00	0.00	0.00
Scheduled Principal	-175,196.47	-86,788.55	-261,985.02
Partial Prepayments	-7,269.12	-798.12	-8,067.24
Full Voluntary Prepayments	-9,238,223.94	-1,092,045.80	-10,330,269.74
Repurchases	-0.00	-0.00	-0.00
Liquidations	-0.00	-0.00	-0.00
Current	465,389,041.06	137,344,440.68	602,733,481.74





PREFUNDING

SPACE INTENTIONALLY LEFT BLANK

Page 9 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


CHARACTERISTICS
CHARACTERISTICS

	Group 2	Group 1	Total
Weighted Average Coupon Original	8.23749%	8.02248%	8.18893%
Weighted Average Coupon Prior	8.23749%	8.02248%	8.18893%
Weighted Average Coupon Current	8.23749%	8.02248%	8.18893%
Weighted Average Months to Maturity Original	348	344	347
Weighted Average Months to Maturity Prior	348	344	347
Weighted Average Months to Maturity Current	348	344	347
Weighted Avg Remaining Amortization Term Original	403	381	398
Weighted Avg Remaining Amortization Term Prior	403	381	398
Weighted Avg Remaining Amortization Term Current	403	381	398
Weighted Average Seasoning Original	5.61	4.50	5.36
Weighted Average Seasoning Prior	5.61	4.50	5.36
Weighted Average Seasoning Current	5.61	4.50	5.36

Page 10 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


ARM CHARACTERISTICS
ARM CHARACTERISTICS

	Group 2	Group 1	Total
Weighted Average Margin Original	5.15464%	0.00000%	5.15464%
Weighted Average Margin Prior	5.15464%	0.00000%	5.15464%
Weighted Average Margin Current	5.15464%	0.00000%	5.15464%
Weighted Average Max Rate Original	14.49488%	0.00000%	14.49488%
Weighted Average Max Rate Prior	14.49488%	0.00000%	14.49488%
Weighted Average Max Rate Current	14.49488%	0.00000%	14.49488%
Weighted Average Min Rate Original	7.17267%	0.00000%	7.17267%
Weighted Average Min Rate Prior	7.17267%	0.00000%	7.17267%
Weighted Average Min Rate Current	7.17267%	0.00000%	7.17267%
Weighted Average Cap Up Original	1.08133%	0.00000%	1.08133%
Weighted Average Cap Up Prior	1.08133%	0.00000%	1.08133%
Weighted Average Cap Up Current	1.08133%	0.00000%	1.08133%
Weighted Average Cap Down Original	1.08133%	0.00000%	1.08133%
Weighted Average Cap Down Prior	1.08133%	0.00000%	1.08133%
Weighted Average Cap Down Current	1.08133%	0.00000%	1.08133%




SERVICING FEES & ADVANCES
SERVICING FEES & ADVANCES

	Group 2	Group 1	Total




Current Servicing Fees	23,070.12	7,496.41	30,566.54
Delinquent Servicing Fees	174,682.17	50,165.43	224,847.60
TOTAL SERVICING FEES	197,752.30	57,661.84	255,414.14


Compensating Interest	-4,322.37	-0.00	-4,322.37
Delinquent Servicing Fees	-174,682.17	-50,165.43	-224,847.60
COLLECTED SERVICING FEES	18,747.76	7,496.41	26,244.17


Total Advanced Interest	2,714,439.73	757,771.82	3,472,211.55
Total Advanced Principal	156,000.97	75,535.65	231,536.62
Aggregate Advances with respect to this Distribution	2,870,440.70	833,307.47	3,703,748.17





ADDITIONAL COLLATERAL INFORMATION
ADDITIONAL COLLATERAL INFORMATION
	Group 2	Group 1	Total
Prepayment Interest Shortfall (PPIS)	4,322.37	0.00	4,322.37
Compensating Interest	(4,322.37)	0.00	(4,322.37)
Net Prepayment Interest Shortfall	0.00	0.00	0.00

Weighted Average Net Mortgage Rate	7.856068%	7.573497%





Page 11 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Delinquency Report

TOTAL
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		13,273,708.24	931,236.12	0.00	14,204,944.36
	% Balance		2.20%	0.15%	0.00%	2.36%
	# Loans		54	6	0	60
	% # Loans		1.71%	0.19%	0.00%	1.90%
FORECLOSURE	Balance	0.00	0.00	0.00	279,345.70	279,345.70
	% Balance	0.00%	0.00%	0.00%	0.05%	0.05%
	# Loans	0	0	0	1	1
	% # Loans	0.00%	0.00%	0.00%	0.03%	0.03%
BANKRUPTCY	Balance	263,309.22	0.00	0.00	0.00	263,309.22
	% Balance	0.04%	0.00%	0.00%	0.00%	0.04%
	# 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	263,309.22	13,273,708.24	931,236.12	279,345.70	14,747,599.28
	% Balance	0.04%	2.20%	0.15%	0.05%	2.45%
	# Loans	1	54	6	1	62
	% # Loans	0.03%	1.71%	0.19%	0.03%	1.97%

Page 12 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


GROUP 1
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		597,333.04	0.00	0.00	597,333.04
	% Balance		0.43%	0.00%	0.00%	0.43%
	# Loans		7	0	0	7
	% # Loans		0.84%	0.00%	0.00%	0.84%
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	597,333.04	0.00	0.00	597,333.04
	% Balance	0.00%	0.43%	0.00%	0.00%	0.43%
	# Loans	0	7	0	0	7
	% # Loans	0.00%	0.84%	0.00%	0.00%	0.84%

Page 13 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


GROUP 2
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		12,676,375.20	931,236.12	0.00	13,607,611.32
	% Balance		2.72%	0.20%	0.00%	2.92%
	# Loans		47	6	0	53
	% # Loans		2.03%	0.26%	0.00%	2.29%
FORECLOSURE	Balance	0.00	0.00	0.00	279,345.70	279,345.70
	% Balance	0.00%	0.00%	0.00%	0.06%	0.06%
	# Loans	0	0	0	1	1
	% # Loans	0.00%	0.00%	0.00%	0.04%	0.04%
BANKRUPTCY	Balance	263,309.22	0.00	0.00	0.00	263,309.22
	% Balance	0.06%	0.00%	0.00%	0.00%	0.06%
	# Loans	1	0	0	0	1
	% # Loans	0.04%	0.00%	0.00%	0.00%	0.04%
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	263,309.22	12,676,375.20	931,236.12	279,345.70	14,150,266.24
	% Balance	0.06%	2.72%	0.20%	0.06%	3.04%
	# Loans	1	47	6	1	55
	% # Loans	0.04%	2.03%	0.26%	0.04%	2.37%

Page 14 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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 15 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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

Became Foreclosure Property this Period:

6022653 2

279,920.00

279,345.70

01-Jan-2007

7.990%

AZ - 100.00%

360

01-Dec-2006

TOTAL

279,920.00

279,345.70

Page 16 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Prepayment Report

VOLUNTARY PREPAYMENTS



		Group 2	Group 1	Total


Current


Number of Paid in Full Loans	36	8	44
Number of Repurchased Loans	0	0	0
Total Number of Loans Prepaid in Full	36	8	44
Curtailments Amount	7,269.12	798.12	8,067.24
Paid in Full Balance	9,238,223.94	1,092,045.80	10,330,269.74
Repurchased Loans Balance	0.00	0.00	0.00
Total Prepayment Amount	9,245,493.06	1,092,843.92	10,338,336.98
Cumulative


Number of Paid in Full Loans	36	8	44
Number of Repurchased Loans	0	0	0
Total Number of Loans Prepaid in Full	36	8	44
Paid in Full Balance	9,238,223.94	1,092,045.80	10,330,269.74
Repurchased Loans Balance	0.00	0.00	0.00
Curtailments Amount	7,269.12	798.12	8,067.24
Total Prepayment Amount	9,245,493.06	1,092,843.92	10,338,336.98

Page 17 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


VOLUNTARY PREPAYMENTS RATES - Including Liquidated Balances



		Group 2	Group 1	Total





SMM	1.95%	0.79%	1.69%
3 Months Avg SMM	1.95%	0.79%	1.69%
12 Months Avg SMM	1.95%	0.79%	1.69%
Avg SMM Since Cut-off	1.95%	0.79%	1.69%



CPR	21.03%	9.07%	18.46%
3 Months Avg CPR	21.03%	9.07%	18.46%
12 Months Avg CPR	21.03%	9.07%	18.46%
Avg CPR Since Cut-off	21.03%	9.07%	18.46%



PSA	1,872.58%	1,008.62%	1,722.14%
3 Months Avg PSA Approximation	1,872.59%	1,008.61%	1,722.14%
12 Months Avg PSA Approximation	1,872.59%	1,008.61%	1,722.14%
Avg PSA Since Cut-off Approximation	1,872.59%	1,008.61%	1,722.14%


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

Page 18 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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 19 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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


VOLUNTARY PREPAYMENTS RATES - Excluding Liquidated Balances



		Group 2	Group 1	Total





SMM	1.95%	0.79%	1.69%
3 Months Avg SMM	1.95%	0.79%	1.69%
12 Months Avg SMM	1.95%	0.79%	1.69%
Avg SMM Since Cut-off	1.95%	0.79%	1.69%



CPR	21.03%	9.07%	18.46%
3 Months Avg CPR	21.03%	9.07%	18.46%
12 Months Avg CPR	21.03%	9.07%	18.46%
Avg CPR Since Cut-off	21.03%	9.07%	18.46%



PSA	1,872.58%	1,008.62%	1,722.14%
3 Months Avg PSA Approximation	1,872.59%	1,008.61%	1,722.14%
12 Months Avg PSA Approximation	1,872.59%	1,008.61%	1,722.14%
Avg PSA Since Cut-off Approximation	1,872.59%	1,008.61%	1,722.14%

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

Page 20 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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 21 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
June 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

1520214 2		552,000.00	552,000.00	21-May-2007	7.625%	FL - 80.00%	Paid Off - 360	01-Jan-2007
1520214 2		552,000.00	552,000.00	21-May-2007	7.625%	FL - 80.00%	Paid Off - 360	01-Jan-2007
1535042 2		107,730.00	107,730.00	14-May-2007	8.250%	GA - 95.00%	Paid Off - 360	01-Feb-2007
1605510 2		379,040.00	379,040.00	31-May-2007	7.250%	CA - 100.00%	Paid Off - 360	01-Apr-2007
5874508 2		270,000.00	268,631.13	31-May-2007	8.400%	AK - 100.00%	Paid Off - 360	01-Oct-2006
5925193 2		109,000.00	108,623.64	31-May-2007	9.600%	IL - 75.17%	Paid Off - 360	01-Nov-2006
5936854 2		165,000.00	165,000.00	31-May-2007	8.100%	OH - 73.99%	Paid Off - 360	01-Oct-2006
5955563 2		166,250.00	165,522.50	31-May-2007	8.450%	IL - 95.00%	Paid Off - 360	01-Nov-2006
5979142 2		606,000.00	606,000.00	11-Jun-2007	8.750%	CA - 90.00%	Paid Off - 360	01-Nov-2006
5979169 1		75,750.00	75,533.63	31-May-2007	10.500%	CA - 90.00%	Paid Off - 180	01-Nov-2006
5984419 2		247,000.00	247,000.00	11-Jun-2007	9.100%	NJ - 95.00%	Paid Off - 360	01-Nov-2006
6007134 2		310,250.00	309,905.91	31-May-2007	9.550%	CA - 85.00%	Paid Off - 360	01-Dec-2006
6017475 2		76,500.00	76,292.22	31-May-2007	9.990%	MI - 90.00%	Paid Off - 360	01-Dec-2006
6020722 2		95,400.00	95,023.06	06-Jun-2007	8.950%	VA - 90.00%	Paid Off - 360	01-Nov-2006
6023878 2		225,250.00	224,550.41	31-May-2007	9.350%	VA - 85.00%	Paid Off - 360	01-Dec-2006
6032750 2		182,750.00	182,144.80	31-May-2007	9.800%	GA - 85.00%	Paid Off - 360	01-Nov-2006
6033727 2		522,500.00	520,305.76	31-May-2007	8.800%	IL - 95.00%	Paid Off - 360	01-Nov-2006
6054475 2		292,000.00	290,802.26	31-May-2007	7.990%	UT - 100.00%	Paid Off - 360	01-Dec-2006
6056485 2		53,100.00	52,983.52	31-May-2007	10.990%	MI - 90.00%	Paid Off - 360	01-Dec-2006
6057860 1		73,000.00	72,865.71	31-May-2007	11.800%	UT - 100.00%	Paid Off - 180	01-Dec-2006
6065044 2		520,000.00	519,999.70	31-May-2007	8.050%	NC - 80.00%	Paid Off - 360	01-Dec-2006
6076500 2		219,200.00	218,218.32	31-May-2007	7.550%	SC - 100.00%	Paid Off - 360	01-Dec-2006
6097973 2		616,000.00	616,000.00	31-May-2007	7.700%	CA - 100.00%	Paid Off - 360	01-Dec-2006
6098242 2		54,800.00	54,689.73	31-May-2007	11.390%	SC - 100.00%	Paid Off - 180	01-Dec-2006
6105211 2		154,000.00	153,632.64	31-May-2007	10.600%	CA - 100.00%	Paid Off - 180	01-Dec-2006
11508728 1		64,000.00	63,808.32	11-Jun-2007	12.875%	NJ - 100.00%	Paid Off - 180	01-Jun-2006
22887616 2		161,250.00	159,586.31	05-Jun-2007	6.919%	CA - 75.00%	Paid Off - 360	01-Jun-2006
90265430 2		284,000.00	283,957.59	17-May-2007	8.000%	IL - 100.00%	Paid Off - 360	01-Oct-2006
191036447 1		200,000.00	198,144.65	04-Jun-2007	7.300%	WA - 80.00%	Paid Off - 180	01-Mar-2007
231090263 1		255,000.00	254,846.01	05-Jun-2007	9.225%	MA - 100.00%	Paid Off - 360	01-Mar-2007
331052775 2		330,000.00	329,593.23	31-May-2007	6.750%	NY - 75.00%	Paid Off - 360	01-Mar-2007
331054164 2		302,250.00	301,936.66	12-Jun-2007	6.325%	NY - 65.00%	Paid Off - 360	01-Apr-2007
371042966 2		151,000.00	150,863.69	07-Jun-2007	9.925%	AL - 100.00%	Paid Off - 360	01-Apr-2007
521051126 2		60,000.00	59,918.84	01-Jun-2007	9.950%	IL - 59.41%	Paid Off - 360	01-Mar-2007
621020330 2		205,000.00	204,221.83	31-May-2007	0.000%	FL - 55.41%	Paid Off - 360	01-Mar-2007
661021268 1		135,900.00	135,652.54	31-May-2007	0.000%	GA - 90.00%	Paid Off - 360	01-Mar-2007
871007218 1		260,000.00	259,417.49	31-May-2007	7.500%	NJ - 60.47%	Paid Off - 360	01-Mar-2007
1002363577 2		272,000.00	271,953.09	31-May-2007	10.485%	HI - 85.00%	Paid Off - 360	01-Mar-2007
1002521360 2		76,500.00	76,479.21	07-Jun-2007	8.880%	TX - 90.00%	Paid Off - 360	01-Mar-2007
1002612293 2		127,200.00	127,200.00	13-Jun-2007	8.200%	FL - 100.00%	Paid Off - 360	01-Apr-2007
1002612305 1		31,800.00	31,777.45	13-Jun-2007	11.050%	FL - 100.00%	Paid Off - 180	01-Apr-2007


Page 22 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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

1002638280 2

305,000.00

304,888.82

15-Jun-2007

8.115%

CA - 100.00%

Paid Off - 360

01-Mar-2007

1843229259 2

391,000.00

17-May-2007

8.250%

IL - 85.00%

Paid Off - 360

01-Nov-2006

1844618675 2

148,000.00

31-May-2007

7.750%

MD - 100.00%

Paid Off - 360

01-Nov-2006

1846570762 2

516,000.00

514,529.07

23-May-2007

7.750%

OR - 80.00%

Paid Off - 360

01-Feb-2007

TOTAL

10,348,420.00

10,330,269.74

Page 23 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Realized Loss Report

COLLATERAL REALIZED LOSSES


		Group 2	Group 1	Total


Current





	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

Net Liquidation Proceeds		0.00	0.00	0.00

Page 24 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
June 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 25 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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 26 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 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 27 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 25, 2007 Distribution

Triggers and Adj. Cert. Report

TRIGGER EVENTS

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) Rolling Three Month Delinquency Rate

1.0147%

0.0000%

(A) 60+ days Delinquency Balance

1,473,891.04

0.00

(2)Stated Principal Balance

465,389,041.06

137,344,440.68

(B) Delinquency Trigger % of Sr. Enhancement

8.2400%

8.1782%

(ii)If (A)>(B)

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

0.0000%

(1) Cumulative Realized Loss

0.00

(2) Cut off Date Principal Balance

474,809,730.59

138,524,073.15

(B) Applicable Loss Percentage

100.0000%

ADJUSTABLE RATE CERTIFICATE INFORMATION

SPACE INTENTIONALLY LEFT BLANK

Page 28 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

June 25, 2007 Distribution

ADDITIONAL INFORMATION

Group 2

Group 1

Total

Libor For Current Period

5.320000%

Libor Rate Determination Date

06/12/2007

Libor For Next Period

5.320000%

Libor Next Rate Determination Date

06/21/2007

Swap Libor For Current Period

5.320000%

Swap Rate Determination Date

06/12/2007

Page 29 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
June 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-1	5.42000%	$0.00	$0.00	$0.00	$0.00
	AF-2	6.03600%	$0.00	$0.00	$0.00	$0.00
	AF-3	6.17400%	$0.00	$0.00	$0.00	$0.00
	AF-4	6.47200%	$0.00	$0.00	$0.00	$0.00
	AF-5	6.76100%	$0.00	$0.00	$0.00	$0.00
	AF-6	6.42200%	$0.00	$0.00	$0.00	$0.00
	MF-1	6.54300%	$0.00	$0.00	$0.00	$0.00
	MF-2	6.59300%	$0.00	$0.00	$0.00	$0.00
	MF-3	6.64200%	$0.00	$0.00	$0.00	$0.00
	MF-4	6.74100%	$0.00	$0.00	$0.00	$0.00
	MF-5	6.93900%	$0.00	$0.00	$0.00	$0.00
	MF-6	7.08700%	$0.00	$0.00	$0.00	$0.00
	MF-7	7.40000%	$0.00	$0.00	$0.00	$0.00
	MF-8	7.40000%	$0.00	$0.00	$0.00	$0.00
	MF-9	7.40000%	$0.00	$0.00	$0.00	$0.00
	AV-1	5.38000%	$0.00	$0.00	$0.00	$0.00
	AV-2	5.46000%	$0.00	$0.00	$0.00	$0.00
	AV-3	5.51000%	$0.00	$0.00	$0.00	$0.00
	AV-4	5.60000%	$0.00	$0.00	$0.00	$0.00
	MV-1	5.58000%	$0.00	$0.00	$0.00	$0.00
	MV-2	5.61000%	$0.00	$0.00	$0.00	$0.00
	MV-3	5.64000%	$0.00	$0.00	$0.00	$0.00
	MV-4	5.72000%	$0.00	$0.00	$0.00	$0.00
	MV-5	5.82000%	$0.00	$0.00	$0.00	$0.00
	MV-6	6.12000%	$0.00	$0.00	$0.00	$0.00
	MV-7	6.97000%	$0.00	$0.00	$0.00	$0.00
	MV-8	7.47000%	$0.00	$0.00	$0.00	$0.00
	MV-9	7.62000%	$0.00	$0.00	$0.00	$0.00




Page 30 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



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

Other Related Information
ADDITIONAL INFORMATION
ADDITIONAL INFORMATION
	Group 2	Group 1	Total
Sched. Payments for 60+Day Delinquent Loans	11,370.07	0.00	11,370.07
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



Current Scheduled Payments	3,435,582.15	1,013,784.50	4,449,366.65
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
Current Scheduled Payments 12 Month Prior





Page 31 of 31

J.P. Morgan Mortgage Acquisition Trust 2007-HE1 10-D