Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

External Parties

Table of Contents

Page

Seller

1. Certificate Payment Report

Accredited Mortgage Loan

2. Collection Account Report

3. Credit Enhancement Report

Servicer(s)

4. Collateral Report

Accredited Mortgage Loan

5. Delinquency Report

6. REO Report

Underwriter(s)

7. Foreclosure Report

Morgan Stanley

8. Prepayment Report

9. Prepayment Detail Report

Cap Provider

10. Realized Loss Report

Credit Suisse International

11. Realized Loss Detail Report

12. Triggers and Adj. Cert. Report

Swap Counterparty

13. Other Related Information

Credit Suisse International

Total Number of Pages

Dates

Contacts

Cut-Off Date:

January 01, 2007

Richard Vieta

Close Date:

January 30, 2007

Administrator

First Distribution Date:

February 26, 2007

714-2 47--6267

richard.vieta@db.com

Address:

Distribution Date:

October 25, 2007

1761 East St. Andrew, Santa Ana, CA 92705

Record Date:

September 28, 2007

Factor Information:

(800) 735-7777

October 24, 2007

Main Phone Number:

(714) 247-6000

https://tss.sfs.db.com/investpublic

Page 1 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

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

	Class	Original	Principal			Total	Realized	Deferred	Principal

Class	Type	Face Value	Balance	Interest	Principal	Distribution	Loss	Interest	Balance
			(1)	(2)	(3)	(4)=(2)+(3)	(5)	(6)	(7)=(1)-(3)-(5)+(6)
A-1	SR	311,472,000.00	241,877,506.57	1,044,356.53	7,213,517.72	8,257,874.25	0.00	0.00	234,663,988.85
A-1	SR	311,472,000.00	241,877,506.57	1,044,356.53	7,213,517.72	8,257,874.25	0.00	0.00	234,663,988.85
A-2	SR	57,693,000.00	57,693,000.00	251,024.65	0.00	251,024.65	0.00	0.00	57,693,000.00
A-3	SR	205,650,000.00	205,650,000.00	901,646.72	0.00	901,646.72	0.00	0.00	205,650,000.00
A-4	SR	67,513,000.00	67,513,000.00	301,065.78	0.00	301,065.78	0.00	0.00	67,513,000.00
M-1	MEZ	26,211,000.00	26,211,000.00	116,884.68	0.00	116,884.68	0.00	0.00	26,211,000.00
M-2	MEZ	19,754,000.00	19,754,000.00	88,913.58	0.00	88,913.58	0.00	0.00	19,754,000.00
M-3	MEZ	12,152,000.00	12,152,000.00	54,899.19	0.00	54,899.19	0.00	0.00	12,152,000.00
M-4	MEZ	10,255,000.00	10,255,000.00	46,841.85	0.00	46,841.85	0.00	0.00	10,255,000.00
M-5	MEZ	10,255,000.00	10,255,000.00	47,012.77	0.00	47,012.77	0.00	0.00	10,255,000.00
M-6	MEZ	9,876,000.00	9,876,000.00	45,769.09	0.00	45,769.09	0.00	0.00	9,876,000.00
M-7	MEZ	8,736,000.00	8,736,000.00	43,543.50	0.00	43,543.50	0.00	0.00	8,736,000.00
M-8	MEZ	8,356,000.00	8,356,000.00	44,782.94	0.00	44,782.94	0.00	0.00	8,356,000.00
M-9	MEZ	7,600,000.00	7,600,000.00	45,144.05	0.00	45,144.05	0.00	0.00	7,600,000.00
CERT	NOF	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total		755,523,000.00	685,928,506.57	3,031,885.33	7,213,517.72	10,245,403.05	0.00	0.00	678,714,988.85
Total




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

A-1	09/25/07	10/24/07	A-Act/360	00438QAA2	311,472,000.00	776.562601	3.352971	23.159442	26.512413	753.403159
A-1	09/25/07	10/24/07	A-Act/360	00438QAA2	311,472,000.00	776.562601	3.352971	23.159442	26.512413	753.403159
A-2	09/25/07	10/24/07	A-Act/360	00438QAB0	57,693,000.00	1,000.000000	4.351042	0.000000	4.351042	1,000.000000
A-3	09/25/07	10/24/07	A-Act/360	00438QAC8	205,650,000.00	1,000.000000	4.384375	0.000000	4.384375	1,000.000000
A-4	09/25/07	10/24/07	A-Act/360	00438QAD6	67,513,000.00	1,000.000000	4.459375	0.000000	4.459375	1,000.000000
M-1	09/25/07	10/24/07	A-Act/360	00438QAE4	26,211,000.00	1,000.000000	4.459375	0.000000	4.459375	1,000.000000
M-2	09/25/07	10/24/07	A-Act/360	00438QAF1	19,754,000.00	1,000.000000	4.501042	0.000000	4.501042	1,000.000000
M-3	09/25/07	10/24/07	A-Act/360	00438QAG9	12,152,000.00	1,000.000000	4.517708	0.000000	4.517708	1,000.000000
M-4	09/25/07	10/24/07	A-Act/360	00438QAH7	10,255,000.00	1,000.000000	4.567708	0.000000	4.567708	1,000.000000
M-5	09/25/07	10/24/07	A-Act/360	00438QAJ3	10,255,000.00	1,000.000000	4.584375	0.000000	4.584375	1,000.000000
M-6	09/25/07	10/24/07	A-Act/360	00438QAK0	9,876,000.00	1,000.000000	4.634375	0.000000	4.634375	1,000.000000
M-7	09/25/07	10/24/07	A-Act/360	00438QAL8	8,736,000.00	1,000.000000	4.984375	0.000000	4.984375	1,000.000000
M-8	09/25/07	10/24/07	A-Act/360	00438QAM6	8,356,000.00	1,000.000000	5.359375	0.000000	5.359375	1,000.000000
M-9	09/25/07	10/24/07	A-Act/360	00438QAN4	7,600,000.00	1,000.000000	5.940007	0.000000	5.940007	1,000.000000
CERT	09/25/07	10/24/07	F-30/360		0.00	0.000000	0.000000	0.000000	0.000000	0.000000




Page 2 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution


Distribution to Date - REMIC I
									Current


	Original		Unscheduled	Scheduled	Total	Total	Realized	Deferred	Principal

Class	Face Value	Interest	Principal	Principal	Principal	Distribution	Loss	Interest	Balance
(1)	(2)	(3)	(4)	(5)=(3)+(4)	(6)=(2)+(5)	(7)	(8)	(9)=(1)-(5)-(7)+(8)
A-1	311,472,000.00	11,047,563.26	73,033,750.91	3,774,260.24	76,808,011.15	87,855,574.41	0.00	0.00	234,663,988.85
A-2	57,693,000.00	2,323,076.77	0.00	0.00	0.00	2,323,076.77	0.00	0.00	57,693,000.00
A-3	205,650,000.00	8,341,978.05	0.00	0.00	0.00	8,341,978.05	0.00	0.00	205,650,000.00
A-4	67,513,000.00	2,783,828.25	0.00	0.00	0.00	2,783,828.25	0.00	0.00	67,513,000.00
M-1	26,211,000.00	1,080,783.30	0.00	0.00	0.00	1,080,783.30	0.00	0.00	26,211,000.00
M-2	19,754,000.00	821,888.50	0.00	0.00	0.00	821,888.50	0.00	0.00	19,754,000.00
M-3	12,152,000.00	507,407.61	0.00	0.00	0.00	507,407.61	0.00	0.00	12,152,000.00
M-4	10,255,000.00	432,778.82	0.00	0.00	0.00	432,778.82	0.00	0.00	10,255,000.00
M-5	10,255,000.00	434,305.65	0.00	0.00	0.00	434,305.65	0.00	0.00	10,255,000.00
M-6	9,876,000.00	422,666.06	0.00	0.00	0.00	422,666.06	0.00	0.00	9,876,000.00
M-7	8,736,000.00	401,191.69	0.00	0.00	0.00	401,191.69	0.00	0.00	8,736,000.00
M-8	8,356,000.00	411,733.21	0.00	0.00	0.00	411,733.21	0.00	0.00	8,356,000.00
M-9	7,600,000.00	414,065.99	0.00	0.00	0.00	414,065.99	0.00	0.00	7,600,000.00
CERT	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total	755,523,000.00	29,423,267.16	73,033,750.91	3,774,260.24	76,808,011.15	106,231,278.31	0.00	0.00	678,714,988.85


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

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

Class	Rate	Balance	Interest	Interest SF	Interest	Adjustment	Interest	Interest	Interest
			(1)	(2)	(3)	(4)	(5)=(1)-(2)+(3)+(4)	(6)	(7)=(5)-(6)
A-1	5.18125%	241,877,506.57	1,044,356.53	0.00	0.00	0.00	1,044,356.53	1,044,356.53	0.00
A-2	5.22125%	57,693,000.00	251,024.65	0.00	0.00	0.00	251,024.65	251,024.65	0.00
A-3	5.26125%	205,650,000.00	901,646.72	0.00	0.00	0.00	901,646.72	901,646.72	0.00
A-4	5.35125%	67,513,000.00	301,065.78	0.00	0.00	0.00	301,065.78	301,065.78	0.00
M-1	5.35125%	26,211,000.00	116,884.68	0.00	0.00	0.00	116,884.68	116,884.68	0.00
M-2	5.40125%	19,754,000.00	88,913.58	0.00	0.00	0.00	88,913.58	88,913.58	0.00
M-3	5.42125%	12,152,000.00	54,899.19	0.00	0.00	0.00	54,899.19	54,899.19	0.00
M-4	5.48125%	10,255,000.00	46,841.85	0.00	0.00	0.00	46,841.85	46,841.85	0.00
M-5	5.50125%	10,255,000.00	47,012.77	0.00	0.00	0.00	47,012.77	47,012.77	0.00
M-6	5.56125%	9,876,000.00	45,769.09	0.00	0.00	0.00	45,769.09	45,769.09	0.00
M-7	5.98125%	8,736,000.00	43,543.50	0.00	0.00	0.00	43,543.50	43,543.50	0.00
M-8	6.43125%	8,356,000.00	44,782.94	0.00	0.00	0.00	44,782.94	44,782.94	0.00
M-9	7.12801%	7,600,000.00	45,144.05	0.00	0.00	0.00	45,144.05	45,144.05	0.00
CERT	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00


Total		685,928,506.57	3,031,885.33	0.00	0.00	0.00	3,031,885.33	3,031,885.33	0.00



Page 3 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Collection Account Report

SUMMARY

Total

Principal Collections

6,133,370.75

Principal Withdrawals

0.00

Principal Other Accounts

0.00

TOTAL NET PRINCIPAL

6,133,370.75

Interest Collections

4,107,421.29

Interest Withdrawals

-0.00

Interest Fees

-25,148.59

Interest Other Accounts

29,759.60

TOTAL NET INTEREST

4,112,032.30

TOTAL AVAILABLE FUNDS FOR DISTRIBUTION

10,245,403.05

PRINCIPAL - COLLECTIONS

Total

Scheduled Principal Received

411,582.04

Curtailments

40,287.25

Prepayments In Full

5,681,501.46

Repurchased/Substitutions

0.00

Liquidations

373,673.58

Insurance Principal

0.00

Other Additional Principal

0.00

Delinquent Principal

-376,182.83

Realized Losses

-373,673.58

Advanced Principal

376,182.83

TOTAL PRINCIPAL COLLECTED

6,133,370.75

PRINCIPAL - WITHDRAWALS

SPACE INTENTIONALLY LEFT BLANK

PRINCIPAL - OTHER ACCOUNTS

Total

TOTAL PRINCIPAL OTHER ACCOUNTS

0.00

Page 4 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

INTEREST - COLLECTIONS

Total

Scheduled Interest

4,536,251.99

Repurchased/Substitution Interest

0.00

Liquidation Interest

3,658.15

Insurance Interest

0.00

Other Additional Interest

0.00

Prepayment Interest Shortfalls

-3,497.13

Delinquent Interest

-4,191,252.08

Compensating Interest

3,497.13

Civil Relief Act Shortfalls

-0.00

Interest Loss

-16,312.93

Interest Advanced

3,775,076.16

TOTAL INTEREST COLLECTED

4,107,421.29

INTEREST - WITHDRAWALS

Total

Non-Recoverable Advances

0.00

Reimbursements to Master Servicer

0.00

TOTAL INTEREST WITHDRAWALS

0.00

INTEREST - OTHER ACCOUNTS

Total

Prepayment Charges

53,925.79

Swap Inflow

2,543,646.48

Swap Outflow

-2,567,812.67

Net Swap Inflow / (Outflow)

(24,166.19)

Cap Amount

0.00

TOTAL INTEREST OTHER ACCOUNTS

29,759.60

INTEREST FEES

Total

Current Servicing Fees

22,812.87

Tax Fees

0.00

Trustee Fees

2,335.72

TOTAL INTEREST FEES

25,148.59

Page 5 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Credit Enhancement Report

ACCOUNTS

SPACE INTENTIONALLY LEFT BLANK

INSURANCE

SPACE INTENTIONALLY LEFT BLANK

STRUCTURAL FEATURES

Total

Begining Overcollateralized Amount

14,787,963.09

Overcollateralization Target Amount

20,891,808.38

Ending Overcollateralized Amount

15,494,436.48

Overcollateralization Deficiency

5,397,371.90

Page 6 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Collateral Report

COLLATERAL

Total

Loan Count:

Original

4,340

Prior

4,063

Prefunding

Scheduled Paid Offs

-0

Full Voluntary Prepayments

-38

Repurchases

-0

Liquidations

-4

Current

4,021

Principal Balance:

Original

759,702,123.42

Prior

700,716,469.66

Prefunding

0.00

Scheduled Principal

-411,582.04

Partial Prepayments

-40,287.25

Full Voluntary Prepayments

-5,681,501.46

Repurchases

-0.00

Liquidations

-373,673.58

Current

694,209,425.33

PREFUNDING

SPACE INTENTIONALLY LEFT BLANK

Page 7 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution


CHARACTERISTICS
CHARACTERISTICS

							Total
Weighted Average Coupon Original							7.80899%
Weighted Average Coupon Prior							7.78547%
Weighted Average Coupon Current							7.78229%
Weighted Average Months to Maturity Original							348
Weighted Average Months to Maturity Prior							341
Weighted Average Months to Maturity Current							340
Weighted Avg Remaining Amortization Term Original							394
Weighted Avg Remaining Amortization Term Prior							386
Weighted Avg Remaining Amortization Term Current							385
Weighted Average Seasoning Original							2.48
Weighted Average Seasoning Prior							9.47
Weighted Average Seasoning Current							10.47

Page 8 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution


ARM CHARACTERISTICS
ARM CHARACTERISTICS

							Total
Weighted Average Margin Original							4.65682%
Weighted Average Margin Prior							4.63177%
Weighted Average Margin Current							4.63009%
Weighted Average Max Rate Original							14.80945%
Weighted Average Max Rate Prior							14.77821%
Weighted Average Max Rate Current							14.77758%
Weighted Average Min Rate Original							7.82443%
Weighted Average Min Rate Prior							7.79468%
Weighted Average Min Rate Current							7.79273%
Weighted Average Cap Up Original							1.50710%
Weighted Average Cap Up Prior							1.50829%
Weighted Average Cap Up Current							1.50763%
Weighted Average Cap Down Original							1.50710%
Weighted Average Cap Down Prior							1.50829%
Weighted Average Cap Down Current							1.50763%




SERVICING FEES & ADVANCES
SERVICING FEES & ADVANCES

							Total




Current Servicing Fees							22,812.87
Delinquent Servicing Fees							259,653.42
TOTAL SERVICING FEES							282,656.66


Total Servicing Fees							282,656.66
Compensating Interest							-3,497.13
Delinquent Servicing Fees							-259,653.42
COLLECTED SERVICING FEES							19,506.11


Total Advanced Interest							3,775,076.16
Total Advanced Principal							376,182.83
Aggregate Advances with respect to this Distribution							376,182.83





ADDITIONAL COLLATERAL INFORMATION
ADDITIONAL COLLATERAL INFORMATION
							Total
Prepayment Interest Shortfall (PPIS)							3,497.13
Compensating Interest							(3,497.13)
Net Prepayment Interest Shortfall (PPIS)							0.00

Ending Pool Stated Principal Balance							694,209,425.33
Weighted Average Net Mortgage Rate							0.598720%





Page 9 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

Delinquency Report

TOTAL
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		13,604,586.96	9,734,750.10	7,787,463.05	31,126,800.11
	% Balance		1.96%	1.40%	1.12%	4.48%
	# Loans		79	42	59	180
	% # Loans		1.96%	1.04%	1.47%	4.48%
FORECLOSURE	Balance	0.00	64,498.90	0.00	16,516,494.84	16,580,993.74
	% Balance	0.00%	0.01%	0.00%	2.38%	2.39%
	# Loans	0	1	0	67	68
	% # Loans	0.00%	0.02%	0.00%	1.67%	1.69%
BANKRUPTCY	Balance	64,553.08	600,000.00	0.00	1,640,143.27	2,304,696.35
	% Balance	0.01%	0.09%	0.00%	0.24%	0.33%
	# Loans	1	1	0	8	10
	% # Loans	0.02%	0.02%	0.00%	0.20%	0.25%
REO	Balance	0.00	0.00	0.00	3,690,581.96	3,690,581.96
	% Balance	0.00%	0.00%	0.00%	0.53%	0.53%
	# Loans	0	0	0	13	13
	% # Loans	0.00%	0.00%	0.00%	0.32%	0.32%
TOTAL	Balance	64,553.08	14,269,085.86	9,734,750.10	29,634,683.12	53,703,072.16
	% Balance	0.01%	2.06%	1.40%	4.27%	7.74%
	# Loans	1	81	42	147	271
	% # Loans	0.02%	2.01%	1.04%	3.66%	6.74%

Page 10 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

REO Report
Loan Number	Original	Stated		Current	State &		First
Loan Number	Original	Stated		Current	State &		First
&	Principal	Principal	Paid to	Note	LTV at	Original	Payment
Loan Group	Balance	Balance	Date	Rate	Origination	Term	Date
					Origination



Became REO Property this Period:
609212347 1	115,200.00	114,597.32	01-Mar-2007	9.375%	FL - 90.00%	360	01-Nov-2006
609295456 1	236,000.00	235,605.88	01-Jan-2007	8.250%	NY - 78.67%	360	01-Dec-2006
610265393 1	220,000.00	219,374.12	01-Dec-2006	8.875%	WA - 80.00%	360	01-Dec-2006
611095194 1	452,000.00	452,000.00	01-Mar-2007	7.750%	LA - 80.00%	360	01-Jan-2007
611095195 1	113,000.00	112,736.91	01-Mar-2007	11.450%	FL - 20.00%	180	01-Jan-2007


TOTAL	1,136,200.00	1,134,314.23

Became REO Property in a Prior Period:
607069780 1	59,500.00	59,224.57	01-Jan-2007	10.199%	CT - 66.85%	360	01-Sep-2006
608151631 1	157,600.00	157,287.73	01-Mar-2007	9.000%	WA - 80.00%	360	01-Nov-2006
609294375 1	130,500.00	130,265.67	01-Nov-2006	9.990%	IN - 90.00%	360	01-Dec-2006
610168043 1	572,000.00	571,058.49	01-Dec-2006	8.750%	FL - 80.00%	360	01-Jan-2007
610168329 1	455,850.00	453,495.98	01-Mar-2007	7.625%	CA - 86.50%	360	01-Jan-2007
610238240 1	489,800.00	489,078.72	01-Jan-2007	7.950%	PA - 80.00%	360	01-Jan-2007
610264481 1	360,000.00	360,000.00	01-Dec-2006	9.875%	WY - 80.00%	360	01-Jan-2007
611068211 1	337,600.00	335,856.57	01-Jan-2007	7.625%	CA - 80.00%	360	01-Jan-2007


TOTAL	2,562,850.00	2,556,267.73


TOTAL	3,699,050.00	3,690,581.96
TOTAL


Page 11 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

Foreclosure Report
Loan Number	Original	Stated		Current	State &		First
Loan Number	Original	Stated		Current	State &		First
&	Principal	Principal	Paid to	Note	LTV at	Original	Payment
Loan Group	Balance	Balance	Date	Rate	Origination	Term	Date
					Origination

Became Foreclosure Property this Period:
608300817 1	407,000.00	405,073.11	01-Apr-2007	6.990%	MO - 72.04%	360	01-Nov-2006
609110262 1	280,500.00	279,631.29	01-Apr-2007	8.199%	CA - 77.92%	360	01-Nov-2006
610241691 1	209,000.00	207,518.40	01-Apr-2007	7.875%	FL - 65.72%	360	01-Jan-2007
610252813 1	520,000.00	520,000.00	01-Apr-2007	6.500%	WA - 80.00%	360	01-Dec-2006
610265627 1	360,000.00	360,000.00	01-Jan-2007	6.600%	CA - 80.00%	360	01-Jan-2007
611071361 1	171,500.00	171,227.91	01-Apr-2007	9.750%	CA - 70.00%	360	01-Jan-2007
611081668 1	57,750.00	57,511.67	01-Apr-2007	9.990%	FL - 75.00%	360	01-Jan-2007
611082860 1	555,200.00	555,014.83	01-May-2007	6.190%	RI - 80.00%	360	01-Jan-2007
611208811 1	252,000.00	250,891.95	01-Apr-2007	7.140%	FL - 78.75%	360	01-Jan-2007


TOTAL	2,812,950.00	2,806,869.16

Became Foreclosure Property in a Prior Period:
607261215 1	410,000.00	408,882.05	01-Feb-2007	7.900%	NV - 86.86%	360	01-Oct-2006
608095074 1	180,200.00	179,104.07	01-Apr-2007	9.125%	NM - 85.00%	360	01-Oct-2006
608140907 1	440,000.00	438,559.49	01-Dec-2006	7.250%	TX - 80.00%	360	01-Dec-2006
608164663 1	450,000.00	450,000.00	01-Feb-2007	8.250%	GA - 100.00%	360	01-Oct-2006
608232515 1	101,700.00	101,327.15	01-Mar-2007	8.375%	TX - 90.00%	360	01-Oct-2006
608287786 1	380,000.00	378,972.36	01-Feb-2007	7.500%	VA - 80.00%	360	01-Nov-2006
608311112 1	200,000.00	199,363.28	01-Apr-2007	7.350%	TX - 80.00%	360	01-Jan-2007
608311410 1	90,000.00	89,866.93	01-Dec-2006	9.250%	NE - 90.00%	360	01-Nov-2006
609065110 1	71,100.00	70,879.00	01-Feb-2007	10.750%	CA - 90.00%	360	01-Nov-2006
609076277 1	303,300.00	302,467.23	01-Apr-2007	8.275%	GA - 90.00%	360	01-Nov-2006
609088379 1	236,000.00	235,338.85	01-Jan-2007	7.375%	TN - 80.00%	360	01-Jan-2007
609089034 1	198,000.00	197,497.72	01-Apr-2007	8.150%	OR - 90.00%	360	01-Dec-2006
609212695 1	615,200.00	615,200.00	01-Feb-2007	7.375%	MO - 80.00%	360	01-Jan-2007
609255748 1	66,000.00	65,817.29	01-Jan-2007	9.900%	WA - 69.47%	360	01-Dec-2006
609268166 1	118,800.00	118,473.73	01-Jan-2007	10.750%	MS - 90.00%	360	01-Dec-2006
609270463 1	80,000.00	79,777.38	01-Jan-2007	9.875%	CA - 80.00%	360	01-Dec-2006
609283022 1	108,000.00	107,731.08	01-Jan-2007	10.400%	MI - 90.00%	360	01-Dec-2006
609283415 1	253,200.00	252,623.45	01-Mar-2007	7.625%	TX - 80.00%	360	01-Dec-2006
609283461 1	185,000.00	184,727.78	01-Feb-2007	10.000%	NM - 61.87%	360	01-Dec-2006
609294289 1	108,000.00	107,260.26	01-Apr-2007	7.500%	NM - 80.00%	360	01-Dec-2006
610026300 1	165,750.00	165,100.45	01-Feb-2007	8.990%	WI - 85.00%	360	01-Dec-2006
610026310 1	290,000.00	290,000.00	01-Mar-2007	6.999%	MA - 89.23%	360	01-Dec-2006
610039005 1	368,000.00	367,250.17	01-Nov-2006	6.800%	NC - 80.00%	360	01-Dec-2006
610053945 1	180,000.00	179,294.59	01-Jan-2007	8.990%	FL - 75.00%	360	01-Dec-2006
610123177 1	382,000.00	381,999.97	01-Dec-2006	6.875%	VA - 83.04%	360	01-Dec-2006
610123898 1	65,625.00	65,409.85	01-Mar-2007	10.500%	IL - 75.00%	360	01-Dec-2006
610136227 1	64,875.00	64,498.90	01-Jul-2007	8.875%	OR - 75.00%	360	01-Jan-2007
610167720 1	60,000.00	59,867.21	01-Feb-2007	10.950%	AZ - 80.00%	360	01-Jan-2007
610168001 1	172,800.00	172,063.69	01-Dec-2006	7.800%	IL - 90.00%	360	01-Dec-2006
610170519 1	720,000.00	720,000.00	01-Mar-2007	7.500%	CT - 80.00%	360	01-Jan-2007
610182912 1	349,920.00	347,739.11	01-Jan-2007	8.000%	PA - 80.00%	360	01-Dec-2006
610182912 1	349,920.00			8.000%	PA - 80.00%


Page 12 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

Loan Number	Original	Stated		Current	State &		First
&	Principal	Principal	Paid to	Note	LTV at	Original	Payment
Loan Group	Balance	Balance	Date	Rate	Origination	Term	Date
					Origination
610194838 1
610194838 1	225,250.00	224,744.12	01-Feb-2007	8.950%	AZ - 85.00%	360	01-Dec-2006

610195111 1	400,000.00	397,797.62	01-Feb-2007	7.990%	TX - 80.00%	360	01-Jan-2007
610206018 1	360,000.00	358,848.54	01-Apr-2007	6.900%	VT - 80.00%	360	01-Jan-2007
610238024 1	303,600.00	303,600.00	01-Mar-2007	7.500%	NV - 80.00%	360	01-Jan-2007
610240869 1	240,000.00	239,456.77	01-Mar-2007	8.125%	CO - 80.00%	360	01-Dec-2006
610249977 1	147,000.00	146,427.78	01-Dec-2006	8.250%	PA - 89.09%	360	01-Dec-2006
610252051 1	229,500.00	229,211.10	01-Jan-2007	9.125%	MO - 85.00%	360	01-Jan-2007
610252340 1	149,000.00	148,208.20	01-Apr-2007	8.200%	TX - 78.42%	360	01-Jan-2007
610253367 1	173,600.00	172,906.94	01-Mar-2007	8.900%	UT - 80.00%	360	01-Jan-2007
610253479 1	130,000.00	129,100.84	01-Feb-2007	7.999%	TX - 72.22%	360	01-Jan-2007
610265716 1	170,000.00	168,924.78	01-Apr-2007	7.290%	TX - 85.00%	360	01-Jan-2007
610276159 1	164,000.00	163,380.74	01-Jan-2007	8.400%	MD - 69.79%	360	01-Jan-2007
610310663 1	120,690.00	120,362.50	01-Mar-2007	10.740%	CT - 84.99%	360	01-Jan-2007
610310920 1	126,600.00	126,168.31	01-Feb-2007	8.899%	CA - 74.47%	360	01-Jan-2007
611036512 1	140,000.00	139,571.72	01-Feb-2007	7.875%	VA - 80.00%	360	01-Jan-2007
611070238 1	576,000.00	576,000.00	01-Mar-2007	8.375%	CA - 80.00%	360	01-Jan-2007
611071567 1	492,000.00	490,754.77	01-Mar-2007	7.250%	CT - 80.00%	360	01-Jan-2007
611082308 1	124,000.00	123,633.78	01-Feb-2007	7.999%	TN - 80.00%	360	01-Jan-2007
611107336 1	192,000.00	191,511.25	01-Apr-2007	7.750%	CA - 80.00%	360	01-Jan-2007
611138202 1	295,920.00	295,920.00	01-Feb-2007	6.875%	FL - 80.00%	360	01-Jan-2007
611152127 1	99,000.00	98,668.68	01-Jan-2007	8.990%	CT - 90.00%	360	01-Jan-2007
611153833 1	190,000.00	188,994.23	01-Mar-2007	7.500%	IN - 80.00%	360	01-Jan-2007
611164376 1	144,000.00	144,000.00	01-Apr-2007	6.750%	FL - 80.00%	360	01-Jan-2007
611176204 1	224,000.00	222,497.82	01-Apr-2007	6.990%	CT - 80.00%	360	01-Jan-2007
611177044 1	144,000.00	143,501.92	01-Jan-2007	7.915%	KS - 80.00%	360	01-Jan-2007
611222552 1	375,000.00	374,221.78	01-Apr-2007	7.950%	HI - 75.00%	360	01-Feb-2007
611273400 1	256,000.00	255,345.30	01-Feb-2007	8.499%	TX - 80.00%	360	01-Jan-2007
612066577 1	204,000.00	203,272.05	01-Jan-2007	7.759%	NM - 80.00%	360	01-Feb-2007


TOTAL	13,808,630.00	13,774,124.58


TOTAL	16,621,580.00	16,580,993.74
TOTAL


Page 13 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Prepayment Report

VOLUNTARY PREPAYMENTS

Total

Current

Number of Paid in Full Loans

Number of Repurchased Loans

Total Number of Loans Prepaid in Full

Curtailments Amount

40,287.25

Paid in Full Balance

5,681,501.46

Repurchased Loans Balance

0.00

Total Prepayment Amount

5,721,788.71

Cumulative

Number of Paid in Full Loans

305

Number of Repurchased Loans

Total Number of Loans Prepaid in Full

312

Paid in Full Balance

59,241,237.99

Repurchased Loans Balance

1,042,605.28

Curtailments Amount

676,549.50

Total Prepayment Amount

60,960,392.77

Page 14 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution


PREPAYMENTS RATES



		Total





SMM	0.87%
3 Months Avg SMM	0.95%
12 Months Avg SMM	0.94%
Avg SMM Since Cut-off	0.94%



CPR	9.96%
3 Months Avg CPR	10.80%
12 Months Avg CPR	10.71%
Avg CPR Since Cut-off	10.71%



PSA	475.52%
3 Months Avg PSA Approximation	570.03%
12 Months Avg PSA Approximation	827.70%
Avg PSA Since Cut-off Approximation	827.71%

Page 15 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

PREPAYMENT CALCULATION METHODOLOGY

Single Monthly Mortality (SMM): (Voluntary partial and full prepayments + Repurchases + Liquidation Balance)/(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 16 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 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

608244221 1		109,500.00	108,278.29	10-Oct-2007	7.037%	CA - 57.81%	Paid Off - 360	01-Nov-2006
608244221 1		109,500.00	108,278.29	10-Oct-2007	7.037%	CA - 57.81%	Paid Off - 360	01-Nov-2006
609145384 1		127,500.00	126,997.74	05-Oct-2007	6.975%	LA - 75.00%	Paid Off - 360	01-Dec-2006
609188321 1		96,000.00	95,319.44	09-Oct-2007	7.875%	IL - 80.00%	Paid Off - 360	01-Dec-2006
609199055 1		213,600.00	211,885.08	15-Oct-2007	7.500%	FL - 80.00%	Paid Off - 360	01-Dec-2006
609199056 1		53,400.00	53,234.74	15-Oct-2007	12.000%	UT - 20.00%	Paid Off - 180	06-Nov-2006
609199165 1		160,000.00	159,146.49	05-Oct-2007	9.375%	AZ - 80.00%	Paid Off - 360	01-Jan-2007
609213093 1		134,750.00	133,704.74	10-Oct-2007	7.950%	TX - 78.34%	Paid Off - 360	01-Dec-2006
609283404 1		108,000.00	107,046.22	27-Sep-2007	6.750%	FL - 49.77%	Paid Off - 360	01-Dec-2006
609294219 1		145,000.00	144,679.43	25-Sep-2007	8.999%	MO - 69.05%	Paid Off - 360	01-Dec-2006
610039067 1		80,000.00	79,727.82	15-Oct-2007	7.500%	IN - 22.22%	Paid Off - 360	01-Dec-2006
610039431 1		262,500.00	260,915.19	02-Oct-2007	8.675%	MN - 75.00%	Paid Off - 360	01-Dec-2006
610065121 1		60,000.00	59,627.19	15-Oct-2007	9.250%	UT - 34.68%	Paid Off - 360	01-Dec-2006
610096288 1		97,000.00	94,273.36	08-Oct-2007	7.399%	NY - 33.45%	Paid Off - 180	01-Jan-2007
610097733 1	FCL	85,000.00	83,210.42	05-Oct-2007	10.790%	CA - 70.83%	Paid Off - 180	01-Jan-2007
610098001 1		148,000.00	146,881.21	03-Oct-2007	7.550%	GA - 77.08%	Paid Off - 360	01-Dec-2006
610168427 1		181,800.00	180,401.24	15-Oct-2007	7.999%	TX - 90.00%	Paid Off - 360	01-Dec-2006
610169172 1		81,200.00	78,759.61	20-Sep-2007	7.675%	OK - 70.00%	Paid Off - 180	01-Jan-2007
610170297 1		448,000.00	444,167.00	09-Oct-2007	6.350%	TN - 80.00%	Paid Off - 360	01-Jan-2007
610183386 1		65,000.00	64,845.38	17-Sep-2007	8.750%	CA - 81.25%	Paid Off - 360	01-Dec-2006
610207038 1		135,000.00	132,879.61	18-Sep-2007	8.625%	AZ - 79.41%	Paid Off - 360	01-Jan-2007
610237805 1		107,200.00	106,604.48	18-Sep-2007	8.650%	NM - 80.00%	Paid Off - 360	01-Jan-2007
610264181 1		126,400.00	126,062.42	15-Oct-2007	7.970%	IL - 80.00%	Paid Off - 360	01-Jan-2007
610264182 1		31,600.00	31,515.09	15-Oct-2007	11.990%	NJ - 20.00%	Paid Off - 180	01-Jan-2007
610264682 1		136,000.00	135,538.54	02-Oct-2007	7.550%	IL - 81.93%	Paid Off - 360	01-Dec-2006
610265441 1		157,450.00	156,365.94	25-Sep-2007	7.759%	TX - 89.97%	Paid Off - 360	01-Jan-2007
610307908 1		154,000.00	153,127.32	20-Sep-2007	8.450%	IN - 70.00%	Paid Off - 360	01-Jan-2007
610310776 1		280,000.00	276,868.24	10-Oct-2007	6.250%	VA - 50.91%	Paid Off - 360	01-Jan-2007
610311539 1		163,000.00	161,565.12	03-Oct-2007	6.200%	FL - 37.05%	Paid Off - 360	01-Jan-2007
611012442 1		305,000.00	304,999.92	26-Sep-2007	7.625%	AZ - 84.72%	Paid Off - 360	01-Jan-2007
611068192 1		165,750.00	164,490.58	20-Sep-2007	6.990%	FL - 85.00%	Paid Off - 360	01-Jan-2007
611070558 1		133,000.00	132,250.08	17-Sep-2007	8.499%	WA - 66.50%	Paid Off - 360	01-Jan-2007
611106196 1		332,000.00	330,256.75	12-Oct-2007	8.825%	IL - 80.00%	Paid Off - 360	01-Jan-2007
611106294 1		113,250.00	112,709.36	03-Oct-2007	9.290%	FL - 75.00%	Paid Off - 360	01-Jan-2007
611140760 1		98,085.00	97,499.32	20-Sep-2007	8.759%	NE - 65.00%	Paid Off - 360	01-Feb-2007
611152003 1		120,000.00	119,270.75	02-Oct-2007	7.500%	TX - 44.44%	Paid Off - 360	01-Feb-2007
611165237 1		124,000.00	123,357.44	02-Oct-2007	8.890%	NC - 80.00%	Paid Off - 360	01-Jan-2007
611210315 1		300,000.00	299,395.02	04-Oct-2007	9.250%	PA - 77.92%	Paid Off - 360	01-Jan-2007
611222712 1		84,000.00	83,644.89	18-Sep-2007	9.999%	MS - 50.00%	Paid Off - 360	01-Jan-2007


TOTAL	5,721,985.00	5,681,501.46

Page 17 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Realized Loss Report

COLLATERAL REALIZED LOSSES

Total

Current

Number of Loans Liquidated

Collateral Principal Realized Loss/(Gain) Amount

373,673.58

Collateral Interest Realized Loss/(Gain) Amount

16,312.93

Net Liquidation Proceeds

(16,312.93)

Cumulative

Number of Loans Liquidated

Collateral Realized Loss/(Gain) Amount

620,614.92

Net Liquidation Proceeds

137,430.16

Page 18 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution


DEFAULT SPEEDS

								Total




MDR								0.05%
3 Months Avg MDR								0.02%
12 Months Avg MDR								0.01%
Avg MDR Since Cut-off								0.01%


CDR								0.64%
3 Months Avg CDR								0.26%
12 Months Avg CDR								0.14%
Avg CDR Since Cut-off								0.14%


SDA								304.66%
3 Months Avg SDA Approximation								139.41%
12 Months Avg SDA Approximation								109.95%
Avg SDA Since Cut-off Approximation								109.93%


Loss Severity Approximation for Current Period								100.00%
3 Months Avg Loss Severity Approximation								100.00%
12 Months Avg Loss Severity Approximation								79.03%
Avg Loss Severity Approximation Since Cut-off								79.03%

Page 19 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 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)

Loss Severity Approximation for current period: sum(Realized Loss Amount)/sum(Beg Principal Balance of Liquidated Loans)

Average Loss Severity Approximation over period between nth month and mth month: Avg(Loss Severityn,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.

Charged off or Partially Charged off Loans assumed to have a minimum 100% Loss Severity Percentage.

Page 20 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 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)

610168071 1

12.000%

PA - 20.00%

180

142,876.01

147,288.77

610238242 1

12.125%

NV - 15.00%

180

91,706.58

95,520.58

610265394 1

11.990%

TX - 20.00%

180

54,919.50

57,330.78

611068212 1

10.750%

VA - 20.00%

180

84,171.49

89,846.38

TOTAL

373,673.58

389,986.51

Page 21 of 23

Accredited Mortgage Loan Trust 2007-1

Mortgage Pass-Through Certificates

October 25, 2007 Distribution

Triggers and Adj. Cert. Report

TRIGGER EVENTS

Total

Has the Stepdown Date Occurred?

Does the Trigger Event Exist?

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

(i) The quotient of ( (1)/(2) > (3) )

(1) 60+ Day Rolling Delinquency Balance

33,183,178.81

(2) Stated Principal Balance

694,209,425.33

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

4.779995%

(3) 34.4% of Senior Enhancement %

0.000000%

(ii) The quotient of ( (4)/(5) > (6))

(Into effect after June 2008)

(4) Aggregate Cumulative Realized Loss

620,614.92

(5) Cutoff Date Pool Principal Balance

759,702,123.42

Trigger Event Loss (4)/(5) %

0.000000%

(6) Applicable Loss %

0.000000%

ADJUSTABLE RATE CERTIFICATE INFORMATION

SPACE INTENTIONALLY LEFT BLANK

ADDITIONAL INFORMATION

Total

Current LIBOR Rate

5.131250%

LIBOR Rate Determination Date

09/21/2007

Next LIBOR Rate

0.000000%

Next LIBOR Rate Determination Date

10/23/2007

Page 22 of 23

Accredited Mortgage Loan Trust 2007-1



Mortgage Pass-Through Certificates
Mortgage Pass-Through Certificates
October 25, 2007 Distribution

Other Related Information
ADDITIONAL INFORMATION
ADDITIONAL INFORMATION
							Total
Current Scheduled Payments							4,947,834.03
Current Scheduled Payments 1 Month Prior							4,993,379.38
Current Scheduled Payments 2 Month Prior							5,057,876.71
Current Scheduled Payments 3 Month Prior							5,114,877.31
Current Scheduled Payments 4 Month Prior							5,181,843.71
Current Scheduled Payments 5 Month Prior							5,238,434.21
Current Scheduled Payments 6 Month Prior							5,282,392.73
Current Scheduled Payments 7 Month Prior							5,314,913.16
Current Scheduled Payments 8 Month Prior							5,360,372.13
Current Scheduled Payments 9 Month Prior							0.00
Current Scheduled Payments 10 Month Prior							0.00
Current Scheduled Payments 11 Month Prior							0.00

Delinquent 60+ Scheduled Payments							0.00
Delinq. 60+ Sched. Pmnts, 1 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 2 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 3 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 4 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 5 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 6 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 7 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 8 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 9 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 10 Month Prior							0.00
Delinq. 60+ Sched. Pmnts, 11 Month Prior							0.00





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Accredited Mortgage Loan Trust 2007-1 10-D