J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 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:

November 26, 2007

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

Record Date:

October 31, 2007

Factor Information:

(800) 735-7777

November 23, 2007

Main Phone Number:

(714) 247-6000

Determination Date:

November 15, 2007

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

Page 1 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	42,013,911.47	185,701.49	867,080.46	1,052,781.95	0.00	0.00	41,146,831.01
AF-1	SR	47,500,000.00	42,013,911.47	185,701.49	867,080.46	1,052,781.95	0.00	0.00	41,146,831.01
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	10,680.66	0.00	10,680.66	0.00	0.00	1,732,000.00
MF-8	SUB	1,163,000.00	1,163,000.00	7,046.72	0.00	7,046.72	0.00	0.00	1,163,000.00
MF-9	SUB	1,455,000.00	1,455,000.00	8,476.64	0.00	8,476.64	0.00	0.00	1,455,000.00
AV-1	SR	223,100,000.00	198,424,343.28	869,980.51	3,504,288.34	4,374,268.85	0.00	0.00	194,920,054.94
AV-2	SR	51,800,000.00	51,800,000.00	230,797.78	0.00	230,797.78	0.00	0.00	51,800,000.00
AV-3	SR	43,300,000.00	43,300,000.00	194,850.00	0.00	194,850.00	0.00	0.00	43,300,000.00
AV-4	SR	38,434,000.00	38,434,000.00	176,027.72	0.00	176,027.72	0.00	0.00	38,434,000.00
MV-1	SUB	21,062,000.00	21,062,000.00	96,089.52	0.00	96,089.52	0.00	0.00	21,062,000.00
MV-2	SUB	16,802,000.00	16,802,000.00	77,102.51	0.00	77,102.51	0.00	0.00	16,802,000.00
MV-3	SUB	9,467,000.00	9,467,000.00	43,695.46	0.00	43,695.46	0.00	0.00	9,467,000.00
MV-4	SUB	8,519,000.00	8,519,000.00	39,925.71	0.00	39,925.71	0.00	0.00	8,519,000.00
MV-5	SUB	7,336,000.00	7,336,000.00	35,033.48	0.00	35,033.48	0.00	0.00	7,336,000.00
MV-6	SUB	4,260,000.00	4,260,000.00	21,479.87	0.00	21,479.87	0.00	0.00	4,260,000.00
MV-7	SUB	8,046,000.00	8,046,000.00	46,648.92	0.00	46,648.92	0.00	0.00	8,046,000.00
MV-8	SUB	6,360,000.00	6,360,000.00	39,700.54	0.00	39,700.54	0.00	0.00	6,360,000.00
MV-9	SUB	7,129,000.00	7,129,000.00	45,451.34	0.00	45,451.34	0.00	0.00	7,129,000.00
C-1	NOF	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
C-2	NOF	0.00	0.00	330,490.02	0.00	330,490.02	0.00	0.00	0.00
P-1	NOF	50.00	50.00	10,763.01	0.00	10,763.01	0.00	0.00	50.00
P-2	NOF	50.00	50.00	9,517.47	0.00	9,517.47	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	548,082,354.75	2,909,819.42	4,371,368.80	7,281,188.22	0.00	0.00	543,710,985.95
Total





Page 2 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	10/25/07	11/25/07	A-Act/360	46630KAA4	47,500,000.00	884.503399	3.909505	18.254325	22.163831	866.249074
AF-1	10/25/07	11/25/07	A-Act/360	46630KAA4	47,500,000.00	884.503399	3.909505	18.254325	22.163831	866.249074
AF-2	10/01/07	10/30/07	F-30/360	46630KAB2	14,300,000.00	1,000.000000	5.030000	0.000000	5.030000	1,000.000000
AF-3	10/01/07	10/30/07	F-30/360	46630KAC0	19,900,000.00	1,000.000000	5.145000	0.000000	5.145000	1,000.000000
AF-4	10/01/07	10/30/07	F-30/360	46630KAD8	10,300,000.00	1,000.000000	5.393333	0.000000	5.393333	1,000.000000
AF-5	10/01/07	10/30/07	F-30/360	46630KAE6	9,949,000.00	1,000.000000	5.634166	0.000000	5.634166	1,000.000000
AF-6	10/01/07	10/30/07	F-30/360	46630KAF3	11,300,000.00	1,000.000000	5.351666	0.000000	5.351666	1,000.000000
MF-1	10/01/07	10/30/07	F-30/360	46630KAG1	4,017,000.00	1,000.000000	5.452499	0.000000	5.452499	1,000.000000
MF-2	10/01/07	10/30/07	F-30/360	46630KAH9	3,463,000.00	1,000.000000	5.494167	0.000000	5.494167	1,000.000000
MF-3	10/01/07	10/30/07	F-30/360	46630KAJ5	2,078,000.00	1,000.000000	5.535000	0.000000	5.535000	1,000.000000
MF-4	10/01/07	10/30/07	F-30/360	46630KAK2	1,940,000.00	1,000.000000	5.617500	0.000000	5.617500	1,000.000000
MF-5	10/01/07	10/30/07	F-30/360	46630KAL0	1,800,000.00	1,000.000000	5.782500	0.000000	5.782500	1,000.000000
MF-6	10/01/07	10/30/07	F-30/360	46630KAM8	1,732,000.00	1,000.000000	5.905831	0.000000	5.905831	1,000.000000
MF-7	10/01/07	10/30/07	F-30/360	46630KAN6	1,732,000.00	1,000.000000	6.166663	0.000000	6.166663	1,000.000000
MF-8	10/01/07	10/30/07	F-30/360	46630KAP1	1,163,000.00	1,000.000000	6.059089	0.000000	6.059089	1,000.000000
MF-9	10/01/07	10/30/07	F-30/360	46630KAQ9	1,455,000.00	1,000.000000	5.825869	0.000000	5.825869	1,000.000000
AV-1	10/25/07	11/25/07	A-Act/360	46630KAR7	223,100,000.00	889.396429	3.899509	15.707254	19.606763	873.689175
AV-2	10/25/07	11/25/07	A-Act/360	46630KAS5	51,800,000.00	1,000.000000	4.455556	0.000000	4.455556	1,000.000000
AV-3	10/25/07	11/25/07	A-Act/360	46630KAT3	43,300,000.00	1,000.000000	4.500000	0.000000	4.500000	1,000.000000
AV-4	10/25/07	11/25/07	A-Act/360	46630KAU0	38,434,000.00	1,000.000000	4.580000	0.000000	4.580000	1,000.000000
MV-1	10/25/07	11/25/07	A-Act/360	46630KAV8	21,062,000.00	1,000.000000	4.562222	0.000000	4.562222	1,000.000000
MV-2	10/25/07	11/25/07	A-Act/360	46630KAW6	16,802,000.00	1,000.000000	4.588889	0.000000	4.588889	1,000.000000
MV-3	10/25/07	11/25/07	A-Act/360	46630KAX4	9,467,000.00	1,000.000000	4.615555	0.000000	4.615555	1,000.000000
MV-4	10/25/07	11/25/07	A-Act/360	46630KAY2	8,519,000.00	1,000.000000	4.686666	0.000000	4.686666	1,000.000000
MV-5	10/25/07	11/25/07	A-Act/360	46630KAZ9	7,336,000.00	1,000.000000	4.775556	0.000000	4.775556	1,000.000000
MV-6	10/25/07	11/25/07	A-Act/360	46630KBA3	4,260,000.00	1,000.000000	5.042223	0.000000	5.042223	1,000.000000
MV-7	10/25/07	11/25/07	A-Act/360	46630KBB1	8,046,000.00	1,000.000000	5.797778	0.000000	5.797778	1,000.000000
MV-8	10/25/07	11/25/07	A-Act/360	46630KBC9	6,360,000.00	1,000.000000	6.242223	0.000000	6.242223	1,000.000000
MV-9	10/25/07	11/25/07	A-Act/360	46630KBD7	7,129,000.00	1,000.000000	6.375556	0.000000	6.375556	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	215,260.200000	0.000000	215,260.200000	1,000.000000
P-2		46630KBH8	50.00	1,000.000000	190,349.400000	0.000000	190,349.400000	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 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	1,078,125.04	5,833,765.97	519,403.02	6,353,168.99	7,431,294.03	0.00	0.00	41,146,831.01
AF-2	14,300,000.00	431,574.00	0.00	0.00	0.00	431,574.00	0.00	0.00	14,300,000.00
AF-3	19,900,000.00	614,313.00	0.00	0.00	0.00	614,313.00	0.00	0.00	19,900,000.00
AF-4	10,300,000.00	333,307.98	0.00	0.00	0.00	333,307.98	0.00	0.00	10,300,000.00
AF-5	9,949,000.00	336,325.92	0.00	0.00	0.00	336,325.92	0.00	0.00	9,949,000.00
AF-6	11,300,000.00	362,842.98	0.00	0.00	0.00	362,842.98	0.00	0.00	11,300,000.00
MF-1	4,017,000.00	131,416.14	0.00	0.00	0.00	131,416.14	0.00	0.00	4,017,000.00
MF-2	3,463,000.00	114,157.80	0.00	0.00	0.00	114,157.80	0.00	0.00	3,463,000.00
MF-3	2,078,000.00	69,010.38	0.00	0.00	0.00	69,010.38	0.00	0.00	2,078,000.00
MF-4	1,940,000.00	65,387.70	0.00	0.00	0.00	65,387.70	0.00	0.00	1,940,000.00
MF-5	1,800,000.00	62,451.00	0.00	0.00	0.00	62,451.00	0.00	0.00	1,800,000.00
MF-6	1,732,000.00	61,373.40	0.00	0.00	0.00	61,373.40	0.00	0.00	1,732,000.00
MF-7	1,732,000.00	64,084.01	0.00	0.00	0.00	64,084.01	0.00	0.00	1,732,000.00
MF-8	1,163,000.00	42,905.88	0.00	0.00	0.00	42,905.88	0.00	0.00	1,163,000.00
MF-9	1,455,000.00	53,339.14	0.00	0.00	0.00	53,339.14	0.00	0.00	1,455,000.00
AV-1	223,100,000.00	5,042,145.13	24,869,938.24	3,310,006.82	28,179,945.06	33,222,090.19	0.00	0.00	194,920,054.94
AV-2	51,800,000.00	1,275,262.05	0.00	0.00	0.00	1,275,262.05	0.00	0.00	51,800,000.00
AV-3	43,300,000.00	1,075,923.81	0.00	0.00	0.00	1,075,923.81	0.00	0.00	43,300,000.00
AV-4	38,434,000.00	970,866.86	0.00	0.00	0.00	970,866.86	0.00	0.00	38,434,000.00
MV-1	21,062,000.00	530,108.59	0.00	0.00	0.00	530,108.59	0.00	0.00	21,062,000.00
MV-2	16,802,000.00	425,199.12	0.00	0.00	0.00	425,199.12	0.00	0.00	16,802,000.00
MV-3	9,467,000.00	240,877.95	0.00	0.00	0.00	240,877.95	0.00	0.00	9,467,000.00
MV-4	8,519,000.00	219,880.72	0.00	0.00	0.00	219,880.72	0.00	0.00	8,519,000.00
MV-5	7,336,000.00	192,709.08	0.00	0.00	0.00	192,709.08	0.00	0.00	7,336,000.00
MV-6	4,260,000.00	117,763.27	0.00	0.00	0.00	117,763.27	0.00	0.00	4,260,000.00
MV-7	8,046,000.00	253,769.17	0.00	0.00	0.00	253,769.17	0.00	0.00	8,046,000.00
MV-8	6,360,000.00	215,168.09	0.00	0.00	0.00	215,168.09	0.00	0.00	6,360,000.00
MV-9	7,129,000.00	246,085.67	0.00	0.00	0.00	246,085.67	0.00	0.00	7,129,000.00
C-1	0.00	1,052,956.77	0.00	0.00	0.00	1,052,956.77	0.00	0.00	0.00
C-2	0.00	7,667,943.58	0.00	0.00	0.00	7,667,943.58	0.00	0.00	0.00
P-1	50.00	32,241.73	0.00	0.00	0.00	32,241.73	0.00	0.00	50.00
P-2	50.00	149,349.81	0.00	0.00	0.00	149,349.81	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	23,528,865.77	30,703,704.21	3,829,409.84	34,533,114.05	58,061,979.82	0.00	0.00	543,710,985.95




Page 4 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	4.97250%	42,013,911.47	185,701.49	0.00	0.00	0.00	185,701.49	185,701.49	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	6.99104%	1,732,000.00	10,090.40	0.00	0.00	0.00	10,090.40	10,228.90	0.00
MF-7	6.99104%	1,732,000.00	10,090.40	0.00	0.00	0.00	10,090.40	10,680.66	0.00
MF-8	6.99104%	1,163,000.00	6,775.48	0.00	0.00	0.00	6,775.48	7,046.72	0.00
MF-9	6.99104%	1,455,000.00	8,476.64	0.00	0.00	0.00	8,476.64	8,476.64	0.00
AV-1	4.93250%	198,424,343.28	869,980.51	0.00	0.00	0.00	869,980.51	869,980.51	0.00
AV-2	5.01250%	51,800,000.00	230,797.78	0.00	0.00	0.00	230,797.78	230,797.78	0.00
AV-3	5.06250%	43,300,000.00	194,850.00	0.00	0.00	0.00	194,850.00	194,850.00	0.00
AV-4	5.15250%	38,434,000.00	176,027.72	0.00	0.00	0.00	176,027.72	176,027.72	0.00
MV-1	5.13250%	21,062,000.00	96,089.52	0.00	0.00	0.00	96,089.52	96,089.52	0.00
MV-2	5.16250%	16,802,000.00	77,102.51	0.00	0.00	0.00	77,102.51	77,102.51	0.00
MV-3	5.19250%	9,467,000.00	43,695.46	0.00	0.00	0.00	43,695.46	43,695.46	0.00
MV-4	5.27250%	8,519,000.00	39,925.71	0.00	0.00	0.00	39,925.71	39,925.71	0.00
MV-5	5.37250%	7,336,000.00	35,033.48	0.00	0.00	0.00	35,033.48	35,033.48	0.00
MV-6	5.67250%	4,260,000.00	21,479.87	0.00	0.00	0.00	21,479.87	21,479.87	0.00
MV-7	6.52250%	8,046,000.00	46,648.92	0.00	0.00	0.00	46,648.92	46,648.92	0.00
MV-8	6.83781%	6,360,000.00	38,656.40	0.00	0.00	0.00	38,656.40	39,700.54	0.00
MV-9	6.83781%	7,129,000.00	43,330.42	0.00	0.00	0.00	43,330.42	45,451.34	0.00
C-1	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
C-2	0.00000%	0.00	0.00	0.00	0.00	0.00	0.00	330,490.02	0.00
P-1	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	10,763.01	0.00
P-2	0.00000%	50.00	0.00	0.00	0.00	0.00	0.00	9,517.47	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		548,082,354.75	2,554,883.86	0.00	0.00	0.00	2,554,883.86	2,909,819.42	0.00



Page 5 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Collection Account Report
SUMMARY

	Group 2	Group 1	Total
Principal Collections	3,032,007.77	687,617.61	3,719,625.38
Principal Withdrawals	0.00	0.00	0.00
Principal Other Accounts	0.00	0.00	0.00
TOTAL NET PRINCIPAL	3,032,007.77	687,617.61	3,719,625.38
Interest Collections	2,864,320.23	827,366.77	3,691,687.00
Interest Withdrawals	-0.00	-0.00	-0.00
Interest Other Accounts	(113,898.59)	11,763.01	(102,135.58)
Interest Fees	-21,350.22	-6,638.36	-27,988.57
TOTAL NET INTEREST	2,729,071.42	831,491.42	3,561,562.85
TOTAL AVAILABLE FUNDS FOR DISTRIBUTION	5,761,079.19	1,519,109.03	7,281,188.23




PRINCIPAL - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Principal Received	173,356.98	86,980.09	260,337.07
Prepayments In Full	2,456,016.91	424,858.15	2,880,875.06
Curtailments	29,310.73	19,883.36	49,194.09
Liquidations	732,020.01	260,723.44	992,743.45
Insurance Principal	0.00	0.00	0.00
Repurchased Principal Amounts	113,583.71	154,509.31	268,093.02
Other Principal	0.00	0.00	0.00
Total Realized Loss Of Principal	-472,280.57	-259,336.74	-731,617.31
Delinquent Principal	-160,036.89	-77,215.77	-237,252.66
Advanced Principal	160,036.89	77,215.77	237,252.66
TOTAL PRINCIPAL COLLECTED	3,032,007.77	687,617.61	3,719,625.38




PRINCIPAL - WITHDRAWALS

SPACE INTENTIONALLY LEFT BLANK




PRINCIPAL - OTHER ACCOUNTS

SPACE INTENTIONALLY LEFT BLANK






Page 6 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


INTEREST - COLLECTIONS

	Group 2	Group 1	Total
Scheduled Interest	3,063,317.28	882,197.64	3,945,514.92
Liquidation Interest	6,110.92	2,469.34	8,580.26
Repurchased Interest	945.58	1,252.17	2,197.75
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	-754.77	-352.24	-1,107.01
Compensating Interest	754.78	352.24	1,107.02
Delinquent Interest	-2,866,029.32	-794,769.83	-3,660,799.15
Interest Advanced	2,667,738.37	742,258.94	3,409,997.31
Interest Loss	-7,762.60	-6,041.50	-13,804.10
TOTAL INTEREST COLLECTED	2,864,320.23	827,366.77	3,691,687.00




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	9,517.47	10,763.01	20,280.48

Payments to and from the Supplemental Interest Trust
Net Interest Rate Swap Receipt/(Payment)	(95,176.56)	(28,239.50)	(123,416.06)
Swap Termination Payment			0.00

Class AF-1 Interest Rate Cap Payment	0.00	0.00	0.00
Group 1 Reserve Fund Withdrawls	0.00	1,000.00	1,000.00
Group 2 Reserve Fund Withdrawls	0.00	0.00	0.00

TOTAL INTEREST OTHER ACCOUNTS	(113,898.59)	11,763.01	(102,135.58)



INTEREST FEES
INTEREST FEES
	Group 2	Group 1	Total
Current Servicing Fees	14,058.59	4,476.39	18,534.98
Current Trustee Fees	934.82	277.18	1,212.00
Trust Oversight Mgr Fee	5,608.95	1,663.05	7,272.00
Custodian (Bank of New York) Fee	183.90	17.08	200.98
Custodian (J.P. Morgan) Fee	563.96	204.66	768.62
Extraordinary Trust Fund Expenses			0.00
TOTAL INTEREST OTHER FEES	21,350.22	6,638.36	27,988.57



Page 7 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	1,000.00
Ending Account Balance	0.00


GROUP 2 NET WAC RESERVE FUND

Beginning Account Balance	1,000.00
Account Deposit	3,165.06
Account Withdrawal	3,165.06
Ending Account Balance	1,000.00


SUPPLEMENTAL INTEREST TRUST

Beginning Account Balance	1,000.00
Account Deposit	123,416.06
Account Withdrawal	123,416.06
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	5,821,251.63	33,597,620.87
Overcollateralization Target Amount		27,776,369.24	5,901,125.52	33,677,494.76
Overcollateralization Increase Amount		472,280.57	179,462.85	651,743.42
Overcollateralization Release Amount		0.00	0.00	0.00
Overcollateralization Deficiency Amount		0.00	79,873.89	79,873.89
Excess Overcollateralized Amount		0.00	0.00	0.00

Total Monthly Excess Spread				985,398.50



Page 8 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Collateral Report


COLLATERAL



		Group 2	Group 1	Total



Loan Count:
Loan Count:


Original	2,353	842	3,195
Prior	2,252	812	3,064
Prefunding	0	0	0
Scheduled Paid Offs	-0	-0	-0
Full Voluntary Prepayments	-13	-5	-18
Repurchases	-1	-1	-2
Liquidations	-5	-4	-9
Current	2,233	802	3,035
Principal Balance:


Original	474,809,730.59	138,524,073.15	613,333,803.74
Prior	448,715,712.52	133,044,036.99	581,759,749.51
Prefunding	0.00	0.00	0.00
Scheduled Principal	-173,356.98	-86,980.09	-260,337.07
Partial Prepayments	-29,310.73	-19,883.36	-49,194.09
Full Voluntary Prepayments	-2,456,016.91	-424,858.15	-2,880,875.06
Repurchases	-113,583.71	-154,509.31	-268,093.02
Liquidations	-732,020.01	-260,723.44	-992,743.45
Current	445,211,424.18	132,097,082.64	577,308,506.82





PREFUNDING

SPACE INTENTIONALLY LEFT BLANK

Page 9 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


CHARACTERISTICS
CHARACTERISTICS

	Group 2	Group 1	Total
Weighted Average Coupon Original	8.23749%	8.02248%	8.18893%
Weighted Average Coupon Prior	8.22538%	8.01280%	8.17703%
Weighted Average Coupon Current	8.22737%	8.01288%	8.17832%
Weighted Average Months to Maturity Original	348	344	347
Weighted Average Months to Maturity Prior	344	339	343
Weighted Average Months to Maturity Current	343	339	342
Weighted Avg Remaining Amortization Term Original	403	381	398
Weighted Avg Remaining Amortization Term Prior	399	377	394
Weighted Avg Remaining Amortization Term Current	398	376	393
Weighted Average Seasoning Original	5.61	4.50	5.36
Weighted Average Seasoning Prior	9.60	8.49	9.34
Weighted Average Seasoning Current	10.60	9.47	10.34

Page 10 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	5.16798%	0.00000%	5.16798%
Weighted Average Margin Current	5.16990%	0.00000%	5.16990%
Weighted Average Max Rate Original	14.49488%	0.00000%	14.49488%
Weighted Average Max Rate Prior	14.47402%	0.00000%	14.47402%
Weighted Average Max Rate Current	14.47254%	0.00000%	14.47254%
Weighted Average Min Rate Original	7.17267%	0.00000%	7.17267%
Weighted Average Min Rate Prior	7.16683%	0.00000%	7.16683%
Weighted Average Min Rate Current	7.16015%	0.00000%	7.16015%
Weighted Average Cap Up Original	1.08133%	0.00000%	1.08133%
Weighted Average Cap Up Prior	1.08074%	0.00000%	1.08074%
Weighted Average Cap Up Current	1.08167%	0.00000%	1.08167%
Weighted Average Cap Down Original	1.08133%	0.00000%	1.08133%
Weighted Average Cap Down Prior	1.08074%	0.00000%	1.08074%
Weighted Average Cap Down Current	1.08167%	0.00000%	1.08167%




SERVICING FEES & ADVANCES
SERVICING FEES & ADVANCES

	Group 2	Group 1	Total




Current Servicing Fees	14,058.59	4,476.39	18,534.98
Delinquent Servicing Fees	172,906.30	49,411.68	222,317.98
TOTAL SERVICING FEES	186,964.88	53,888.08	240,852.96


Compensating Interest	-754.78	-352.24	-1,107.02
Delinquent Servicing Fees	-172,906.30	-49,411.68	-222,317.98
COLLECTED SERVICING FEES	13,303.81	4,124.15	17,427.96


Total Advanced Interest	2,667,738.37	742,258.94	3,409,997.31
Total Advanced Principal	160,036.89	77,215.77	237,252.66
Aggregate Advances with respect to this Distribution	2,827,775.26	819,474.71	3,647,249.97





ADDITIONAL COLLATERAL INFORMATION
ADDITIONAL COLLATERAL INFORMATION
	Group 2	Group 1	Total
Prepayment Interest Shortfall (PPIS)	754.77	352.24	1,107.01
Compensating Interest	(754.78)	(352.24)	(1,107.02)
Net Prepayment Interest Shortfall	0.00	0.00	0.00

Weighted Average Net Mortgage Rate	7.298353%	7.499695%





Page 11 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Delinquency Report

TOTAL
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		25,221,470.45	16,449,669.14	3,380,517.93	45,051,657.52
	% Balance		4.37%	2.85%	0.59%	7.80%
	# Loans		134	70	30	234
	% # Loans		4.42%	2.31%	0.99%	7.71%
FORECLOSURE	Balance	0.00	0.00	103,802.40	38,526,886.54	38,630,688.94
	% Balance	0.00%	0.00%	0.02%	6.67%	6.69%
	# Loans	0	0	1	133	134
	% # Loans	0.00%	0.00%	0.03%	4.38%	4.42%
BANKRUPTCY	Balance	567,571.64	417,293.01	584,147.53	894,960.75	2,463,972.93
	% Balance	0.10%	0.07%	0.10%	0.16%	0.43%
	# Loans	4	1	5	10	20
	% # Loans	0.13%	0.03%	0.16%	0.33%	0.66%
REO	Balance	0.00	0.00	0.00	1,646,713.46	1,646,713.46
	% Balance	0.00%	0.00%	0.00%	0.29%	0.29%
	# Loans	0	0	0	7	7
	% # Loans	0.00%	0.00%	0.00%	0.23%	0.23%
TOTAL	Balance	567,571.64	25,638,763.46	17,137,619.07	44,449,078.68	87,793,032.85
	% Balance	0.10%	4.44%	2.97%	7.70%	15.21%
	# Loans	4	135	76	180	395
	% # Loans	0.13%	4.45%	2.50%	5.93%	13.01%

Page 12 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


GROUP 1
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		4,303,235.48	804,813.65	347,353.16	5,455,402.29
	% Balance		3.26%	0.61%	0.26%	4.13%
	# Loans		26	5	6	37
	% # Loans		3.24%	0.62%	0.75%	4.61%
FORECLOSURE	Balance	0.00	0.00	0.00	2,336,850.43	2,336,850.43
	% Balance	0.00%	0.00%	0.00%	1.77%	1.77%
	# Loans	0	0	0	11	11
	% # Loans	0.00%	0.00%	0.00%	1.37%	1.37%
BANKRUPTCY	Balance	43,535.08	0.00	311,692.73	189,629.64	544,857.45
	% Balance	0.03%	0.00%	0.24%	0.14%	0.41%
	# Loans	1	0	2	3	6
	% # Loans	0.12%	0.00%	0.25%	0.37%	0.75%
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	43,535.08	4,303,235.48	1,116,506.38	2,873,833.23	8,337,110.17
	% Balance	0.03%	3.26%	0.85%	2.18%	6.31%
	# Loans	1	26	7	20	54
	% # Loans	0.12%	3.24%	0.87%	2.49%	6.73%

Page 13 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


GROUP 2
		< 1 PAYMENT	1 PAYMENT	2 PAYMENTS	3+ PAYMENTS	TOTAL
DELINQUENT	Balance		20,918,234.97	15,644,855.49	3,033,164.77	39,596,255.23
	% Balance		4.70%	3.51%	0.68%	8.89%
	# Loans		108	65	24	197
	% # Loans		4.84%	2.91%	1.07%	8.82%
FORECLOSURE	Balance	0.00	0.00	103,802.40	36,190,036.11	36,293,838.51
	% Balance	0.00%	0.00%	0.02%	8.13%	8.15%
	# Loans	0	0	1	122	123
	% # Loans	0.00%	0.00%	0.04%	5.46%	5.51%
BANKRUPTCY	Balance	524,036.56	417,293.01	272,454.80	705,331.11	1,919,115.48
	% Balance	0.12%	0.09%	0.06%	0.16%	0.43%
	# Loans	3	1	3	7	14
	% # Loans	0.13%	0.04%	0.13%	0.31%	0.63%
REO	Balance	0.00	0.00	0.00	1,646,713.46	1,646,713.46
	% Balance	0.00%	0.00%	0.00%	0.37%	0.37%
	# Loans	0	0	0	7	7
	% # Loans	0.00%	0.00%	0.00%	0.31%	0.31%
TOTAL	Balance	524,036.56	21,335,527.98	16,021,112.69	41,575,245.45	79,455,922.68
	% Balance	0.12%	4.79%	3.60%	9.34%	17.85%
	# Loans	3	109	69	160	341
	% # Loans	0.13%	4.88%	3.09%	7.17%	15.27%

Page 14 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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:
24127144 2	81,000.00	80,311.90	01-Mar-2007	9.400%	MI - 90.00%	360	01-Oct-2006
24134132 2	190,400.00	190,400.00	01-Mar-2007	7.500%	MA - 100.00%	360	01-Dec-2006
24139115 2	80,750.00	80,403.43	01-Apr-2007	11.350%	MI - 85.00%	360	01-Dec-2006
24136848 2	70,200.00	69,771.58	01-May-2007	9.550%	MO - 95.00%	360	01-Dec-2006


TOTAL	422,350.00	420,886.91

Became REO Property in a Prior Period:
24127458 2	868,500.00	866,463.63	01-Apr-2007	9.990%	VA - 90.00%	360	01-Oct-2006
24136814 2	279,920.00	278,918.84	01-Jan-2007	7.990%	AZ - 100.00%	360	01-Dec-2006
24136467 2	81,000.00	80,444.08	01-Mar-2007	9.700%	TN - 90.00%	360	01-Dec-2006


TOTAL	1,229,420.00	1,225,826.55


TOTAL	1,651,770.00	1,646,713.46
TOTAL


Page 15 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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:
24518235 2	44,000.00	43,672.43	01-Jun-2007	8.125%	MI - 80.00%	360	01-Jan-2007
24517864 2	432,900.00	432,744.43	01-Jun-2007	8.625%	AZ - 90.00%	360	01-Feb-2007
24517872 2	52,000.00	51,669.31	01-Jun-2007	7.875%	MO - 80.00%	360	01-Mar-2007
24130718 2	326,000.00	323,038.41	01-Jun-2007	8.750%	KY - 78.93%	360	01-Sep-2006
24131005 2	261,250.00	260,636.78	01-May-2007	9.750%	MA - 95.00%	360	01-Nov-2006
24126922 2	99,000.00	98,303.33	01-Jun-2007	9.650%	MI - 95.00%	360	01-Oct-2006
24129116 2	65,250.00	64,851.33	01-Jun-2007	10.200%	TN - 95.00%	360	01-Nov-2006
24128860 1	61,200.00	60,853.19	01-Jun-2007	9.900%	KS - 90.00%	360	01-Dec-2006
24129165 2	127,200.00	126,801.28	01-Jun-2007	8.450%	GA - 100.00%	360	01-Dec-2006
24127961 2	77,250.00	76,785.22	01-Jun-2007	10.400%	OH - 75.00%	360	01-Oct-2006
24127920 2	80,000.00	79,303.03	01-Jun-2007	8.600%	OH - 80.00%	360	01-Oct-2006
24130015 2	120,000.00	119,731.35	01-Jun-2007	9.600%	GA - 80.00%	360	01-Dec-2006
24131856 2	508,250.00	507,304.75	01-May-2007	10.500%	FL - 95.00%	360	01-Nov-2006
24134520 2	1,264,000.00	1,264,000.00	01-Jun-2007	7.750%	NV - 100.00%	360	01-Dec-2006
24133662 2	297,000.00	295,111.14	01-Jun-2007	9.350%	NC - 90.00%	360	01-Dec-2006
24128837 2	68,400.00	67,991.55	01-Jun-2007	10.200%	MI - 90.00%	360	01-Nov-2006
24139891 1	185,400.00	183,513.02	01-Jun-2007	6.990%	FL - 90.00%	360	01-Dec-2006
24133753 2	324,000.00	322,908.63	01-Jun-2007	8.200%	CA - 90.00%	360	01-Dec-2006
24132813 2	67,500.00	67,189.66	01-Jun-2007	10.900%	OH - 90.00%	360	01-Dec-2006
24195968 2	80,750.00	80,571.92	01-Jun-2007	9.650%	OH - 85.00%	360	01-Dec-2006
24134355 2	86,000.00	85,258.99	01-Jun-2007	7.850%	GA - 100.00%	360	01-Dec-2006
24136624 2	225,250.00	223,772.69	01-Apr-2007	9.200%	AL - 85.00%	360	01-Dec-2006
24139131 2	316,000.00	314,315.41	01-Jun-2007	10.200%	SC - 80.00%	360	01-Dec-2006
23212095 1	128,250.00	127,918.14	01-Jun-2007	10.620%	TN - 95.00%	360	01-Jun-2006
24392136 1	133,000.00	132,432.01	01-Jun-2007	9.825%	OH - 100.00%	360	01-Mar-2007
24516957 2	60,000.00	59,981.25	01-Jun-2007	7.500%	MN - 100.00%	360	01-Oct-2006
24517351 2	394,400.00	394,400.00	01-Jun-2007	7.500%	CA - 100.00%	360	01-Dec-2006
24386807 2	255,000.00	253,287.67	01-Jun-2007	7.600%	CT - 75.80%	360	01-Mar-2007
24389603 2	131,920.00	131,396.53	01-Jun-2007	10.175%	GA - 100.00%	360	01-Mar-2007
24385643 2	248,000.00	247,202.69	01-Jun-2007	7.700%	MI - 85.52%	360	01-Feb-2007
24386468 1	333,750.00	330,843.11	01-Jun-2007	6.256%	FL - 74.17%	360	01-Mar-2007
24391005 1	380,000.00	377,674.32	01-Jun-2007	7.775%	NJ - 88.37%	360	01-Apr-2007
24222374 2	439,850.00	439,278.19	01-Jun-2007	7.710%	IL - 95.00%	360	01-Mar-2007
24222416 2	382,500.00	382,282.76	01-Jun-2007	9.860%	CA - 81.21%	360	01-Mar-2007
24222903 2	255,000.00	254,809.49	01-Jun-2007	9.160%	CA - 85.00%	360	01-Mar-2007
24239725 2	522,750.00	522,038.13	01-Jun-2007	7.589%	HI - 85.00%	360	01-Mar-2007
24236226 2	59,400.00	59,138.49	01-Jun-2007	9.680%	IL - 90.00%	360	01-Mar-2007
24223380 2	477,000.00	476,434.49	01-Jun-2007	7.955%	HI - 90.00%	360	01-Mar-2007
24237182 2	416,250.00	415,808.70	01-Jun-2007	8.250%	CA - 75.00%	360	01-Mar-2007
24236572 2	202,500.00	201,584.13	01-Jun-2007	9.550%	IL - 90.00%	360	01-Mar-2007
24239055 2	207,600.00	206,905.92	01-Jun-2007	7.175%	AZ - 100.00%	360	01-Mar-2007
24516411 2	483,660.00	483,660.00	01-Jun-2007	7.250%	FL - 94.99%	360	01-Feb-2007
24516445 2	298,112.00	298,112.00	01-Jun-2007	8.000%	UT - 80.00%	360	01-Feb-2007
24516445 2	298,112.00			8.000%	UT - 80.00%


Page 16 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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
22853345 2
22853345 2	72,720.00	71,320.38	01-Jun-2007	11.500%	MD - 90.00%	360	01-Nov-2005



TOTAL	11,050,262.00	11,016,836.25

Became Foreclosure Property in a Prior Period:
24518433 2	372,000.00	372,000.00	01-May-2007	7.125%	FL - 100.00%	360	01-Apr-2007
24519035 2	382,500.00	382,500.00	01-Mar-2007	9.500%	FL - 90.00%	360	01-Apr-2007
24519076 2	314,400.00	314,400.00	01-Apr-2007	8.500%	CA - 100.00%	360	01-Apr-2007
24519225 2	296,000.00	294,453.17	01-Apr-2007	8.250%	MA - 100.00%	360	01-Apr-2007
24519282 2	280,000.00	280,000.00	01-Apr-2007	8.375%	FL - 78.00%	360	01-Apr-2007
24516916 2	346,400.00	346,400.00	01-May-2007	8.250%	NJ - 100.00%	360	01-Nov-2006
24126781 2	54,000.00	53,577.82	01-Mar-2007	9.490%	MI - 85.00%	360	01-Sep-2006
24126971 2	630,000.00	625,793.25	01-May-2007	9.900%	FL - 90.00%	360	01-Oct-2006
24131153 2	85,000.00	84,465.36	01-Mar-2007	10.990%	OK - 100.00%	360	01-Dec-2006
24127235 2	781,850.00	779,145.41	01-May-2007	9.200%	CA - 95.00%	360	01-Sep-2006
24134371 2	65,700.00	65,440.10	01-May-2007	11.600%	SC - 95.00%	360	01-Dec-2006
24126765 2	84,150.00	83,586.52	01-Apr-2007	9.900%	MN - 95.00%	360	01-Oct-2006
24132805 2	80,100.00	79,706.91	01-May-2007	10.990%	NY - 90.00%	360	01-Nov-2006
24195935 2	88,000.00	87,481.03	01-Jun-2007	10.500%	MI - 80.00%	360	01-Oct-2006
24127797 2	120,650.00	119,784.04	01-Mar-2007	9.550%	NY - 95.00%	360	01-Oct-2006
24131328 2	73,800.00	73,393.13	01-May-2007	10.050%	MI - 90.00%	360	01-Dec-2006
24132029 2	1,120,000.00	1,120,000.00	01-Apr-2007	8.600%	FL - 90.00%	360	01-Dec-2006
24136954 2	1,000,000.00	1,000,000.00	01-Apr-2007	9.300%	AZ - 95.00%	360	01-Dec-2006
24128423 2	87,550.00	87,031.95	01-Mar-2007	9.700%	OH - 85.00%	360	01-Dec-2006
24130817 2	493,000.00	490,113.20	01-Apr-2007	9.750%	IL - 85.00%	360	01-Dec-2006
24130916 2	104,400.00	103,802.40	01-Jul-2007	9.900%	OH - 90.00%	360	01-Dec-2006
24132961 2	144,415.00	144,051.42	01-May-2007	9.350%	IL - 95.00%	360	01-Dec-2006
24129645 2	95,000.00	94,772.09	01-May-2007	9.650%	OH - 95.00%	360	01-Nov-2006
24138513 2	108,000.00	107,536.07	01-May-2007	7.750%	MI - 90.00%	360	01-Dec-2006
24130031 2	365,400.00	361,739.39	01-Mar-2007	7.500%	WA - 87.00%	360	01-Nov-2006
24134116 2	519,200.00	517,451.25	01-May-2007	8.200%	OH - 80.00%	360	01-Dec-2006
24129686 2	57,600.00	57,233.14	01-May-2007	9.750%	TN - 95.00%	360	01-Nov-2006
24135980 2	148,750.00	147,647.89	01-Mar-2007	8.600%	SC - 85.00%	360	01-Dec-2006
24131583 2	570,000.00	570,000.00	01-Mar-2007	8.350%	CA - 95.00%	360	01-Dec-2006
24131278 2	585,000.00	583,327.00	01-May-2007	9.050%	FL - 90.00%	360	01-Nov-2006
24131518 2	63,900.00	63,501.29	01-May-2007	9.850%	MI - 90.00%	360	01-Nov-2006
24135725 2	208,908.00	207,360.23	01-Feb-2007	8.600%	IL - 95.00%	360	01-Dec-2006
24131591 2	744,000.00	741,339.07	01-May-2007	7.990%	IL - 100.00%	360	01-Dec-2006
24135378 2	76,800.00	76,295.66	01-May-2007	9.400%	OH - 80.00%	360	01-Dec-2006
24132656 2	102,850.00	101,862.35	01-Apr-2007	8.150%	MI - 85.00%	360	01-Dec-2006
24135832 2	508,000.00	505,861.25	01-May-2007	7.800%	CA - 89.30%	360	01-Dec-2006
24132383 2	346,500.00	344,652.78	01-Apr-2007	10.200%	FL - 90.00%	360	01-Dec-2006
24133852 2	72,000.00	71,662.48	01-Mar-2007	11.450%	MI - 100.00%	360	01-Dec-2006
24133712 2	1,120,000.00	1,114,697.46	01-May-2007	6.990%	CA - 100.00%	360	01-Dec-2006
24137655 2	202,445.00	202,041.61	01-May-2007	9.990%	FL - 95.00%	360	01-Dec-2006
24138653 2	142,500.00	141,421.86	01-May-2007	8.900%	OH - 95.00%	360	01-Dec-2006
24131062 2	72,960.00	72,773.52	01-May-2007	9.150%	SC - 100.00%	360	01-Dec-2006
24136319 2	364,500.00	362,871.84	01-Mar-2007	7.200%	CA - 90.00%	360	01-Dec-2006


Page 17 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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
24135444 2
24135444 2	156,000.00	155,251.56	01-May-2007	10.700%	VT - 80.00%	360	01-Dec-2006

24132375 2	140,400.00	139,560.60	01-May-2007	9.650%	NC - 90.00%	360	01-Dec-2006
24135113 1	112,500.00	112,171.93	01-Apr-2007	8.700%	OH - 90.00%	360	01-Dec-2006
24139206 2	96,000.00	95,337.36	01-May-2007	8.950%	NY - 80.00%	360	01-Dec-2006
22913446 2	46,750.00	46,536.25	01-Apr-2007	9.345%	OH - 85.00%	360	01-Apr-2006
23191349 2	264,000.00	264,000.00	01-Mar-2007	6.800%	CA - 80.00%	360	01-Jun-2006
24517112 2	172,000.00	172,000.00	01-May-2007	7.250%	FL - 100.00%	360	01-Nov-2006
24517120 2	262,700.00	262,700.00	01-May-2007	7.625%	VA - 99.96%	360	01-Oct-2006
24517146 2	165,000.00	165,000.00	01-May-2007	7.250%	AZ - 99.62%	360	01-Nov-2006
24519365 2	704,000.00	704,000.00	01-May-2007	7.375%	NJ - 100.00%	360	01-Apr-2007
24394579 2	107,500.00	107,190.07	01-May-2007	11.100%	PA - 100.00%	360	01-Apr-2007
24389900 1	200,000.00	199,312.71	01-Mar-2007	6.145%	MD - 80.00%	360	01-Mar-2007
24387052 1	531,000.00	529,730.11	01-Apr-2007	8.850%	NY - 90.00%	360	01-Mar-2007
24392805 2	214,000.00	212,793.16	01-Apr-2007	7.870%	FL - 79.85%	360	01-Apr-2007
24236713 2	488,000.00	488,000.00	01-Apr-2007	7.850%	CA - 100.00%	360	01-Mar-2007
24222093 2	272,000.00	271,661.97	01-May-2007	7.830%	CA - 100.00%	360	01-Mar-2007
24222135 2	206,250.00	206,158.81	01-Apr-2007	10.490%	CA - 75.00%	360	01-Mar-2007
24235293 2	567,000.00	565,632.48	01-Apr-2007	8.325%	NY - 90.00%	360	01-Mar-2007
24222630 2	189,000.00	188,844.36	01-Apr-2007	8.910%	FL - 70.00%	360	01-Mar-2007
24235657 2	252,000.00	251,539.05	01-May-2007	6.785%	CA - 100.00%	360	01-Mar-2007
24222820 2	144,000.00	143,907.09	01-Apr-2007	9.535%	FL - 90.00%	360	01-Mar-2007
24235343 2	121,500.00	120,904.33	01-Apr-2007	9.160%	FL - 90.00%	360	01-Mar-2007
24223109 2	346,500.00	346,155.46	01-May-2007	8.580%	CA - 90.00%	360	01-Mar-2007
24223323 2	226,800.00	226,621.83	01-May-2007	9.030%	CA - 100.00%	360	01-Mar-2007
24236192 2	172,000.00	171,015.43	01-May-2007	8.400%	TX - 100.00%	360	01-Mar-2007
24239741 2	165,600.00	165,410.33	01-May-2007	7.725%	AZ - 100.00%	360	01-Apr-2007
24223448 2	384,750.00	382,647.91	01-May-2007	8.630%	CA - 90.00%	360	01-Mar-2007
24238909 2	540,000.00	537,091.37	01-Apr-2007	8.700%	CA - 90.00%	360	01-Mar-2007
24223455 2	836,000.00	834,988.21	01-May-2007	7.900%	CA - 100.00%	360	01-Mar-2007
24235525 2	214,400.00	213,594.77	01-May-2007	10.435%	IL - 80.00%	360	01-Mar-2007
24237398 2	476,000.00	476,000.00	01-Mar-2007	6.600%	CA - 100.00%	360	01-Mar-2007
24239410 2	240,000.00	238,518.83	01-May-2007	8.025%	CA - 100.00%	360	01-Mar-2007
24239808 2	255,000.00	254,862.68	01-May-2007	9.685%	MI - 85.00%	360	01-Apr-2007
24237901 2	346,750.00	346,465.02	01-Apr-2007	8.910%	CA - 100.00%	360	01-Mar-2007
24237992 2	195,500.00	195,379.89	01-Apr-2007	9.550%	CA - 85.00%	360	01-Mar-2007
24238628 2	448,000.00	448,000.00	01-Mar-2007	8.100%	CA - 100.00%	360	01-Mar-2007
24238230 2	310,250.00	309,917.98	01-May-2007	8.250%	CA - 85.00%	360	01-Mar-2007
24239030 2	448,000.00	448,000.00	01-Mar-2007	7.225%	CA - 100.00%	360	01-Mar-2007
24239873 1	190,000.00	190,000.00	01-Apr-2007	8.550%	MN - 89.62%	360	01-Mar-2007
24238347 1	92,600.00	92,401.89	01-Mar-2007	8.738%	NC - 100.00%	360	01-Mar-2007
24239949 2	775,000.00	774,599.57	01-Mar-2007	9.790%	FL - 100.00%	360	01-Apr-2007
24515991 2	319,200.00	318,873.37	01-May-2007	8.250%	MD - 80.00%	360	01-Oct-2006
24516114 2	543,900.00	543,724.37	01-Jun-2007	7.750%	VA - 99.98%	360	01-Mar-2007
24516387 2	324,000.00	324,000.00	01-Mar-2007	7.375%	CA - 90.00%	360	01-Feb-2007
24516460 2	133,200.00	133,200.00	01-Mar-2007	8.125%	GA - 90.00%	360	01-Feb-2007
24516502 2	422,978.00	422,978.00	01-May-2007	7.500%	CA - 99.99%	360	01-Mar-2007
24516593 2	384,000.00	384,000.00	01-Apr-2007	7.875%	CA - 100.00%	360	01-Mar-2007


Page 18 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 2007 Distribution

Loan Number

Original

Stated

Current

State &

First

Principal

Paid to

Note

LTV at

Original

Payment

Loan Group

Balance

Date

Rate

Origination

Term

Date

TOTAL

27,680,256.00

27,613,852.69

TOTAL

38,730,518.00

38,630,688.94

Page 19 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Prepayment Report

VOLUNTARY PREPAYMENTS
VOLUNTARY PREPAYMENTS

		Group 2	Group 1	Total


Current


Number of Paid in Full Loans	13	5	18
Number of Repurchased Loans	1	1	2
Total Number of Loans Prepaid in Full	14	6	20
Curtailments Amount	29,310.73	19,883.36	49,194.09
Paid in Full Balance	2,456,016.91	424,858.15	2,880,875.06
Repurchased Loans Balance	113,583.71	154,509.31	268,093.02
Total Prepayment Amount	2,598,911.35	599,250.82	3,198,162.17
Cumulative


Number of Paid in Full Loans	109	27	136
Number of Repurchased Loans	5	9	14
Total Number of Loans Prepaid in Full	114	36	150
Paid in Full Balance	25,569,514.61	3,352,640.27	28,922,154.88
Repurchased Loans Balance	961,778.27	2,229,965.79	3,191,744.06
Curtailments Amount	137,761.06	64,257.99	202,019.05
Total Prepayment Amount	26,669,053.94	5,646,864.05	32,315,917.99

Page 20 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


VOLUNTARY PREPAYMENTS RATES - Including Liquidated Balances



		Group 2	Group 1	Total





SMM	0.74%	0.65%	0.72%
3 Months Avg SMM	0.76%	0.40%	0.68%
12 Months Avg SMM	1.03%	0.73%	0.96%
Avg SMM Since Cut-off	1.03%	0.73%	0.96%



CPR	8.56%	7.49%	8.31%
3 Months Avg CPR	8.71%	4.72%	7.82%
12 Months Avg CPR	11.68%	8.36%	10.94%
Avg CPR Since Cut-off	11.68%	8.36%	10.94%



PSA	403.74%	395.48%	402.06%
3 Months Avg PSA Approximation	453.97%	278.02%	418.39%
12 Months Avg PSA Approximation	720.49%	598.66%	696.59%
Avg PSA Since Cut-off Approximation	720.50%	598.66%	696.59%


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

Page 21 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 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 22 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution


VOLUNTARY PREPAYMENTS RATES - Excluding Liquidated Balances



		Group 2	Group 1	Total





SMM	0.58%	0.45%	0.55%
3 Months Avg SMM	0.62%	0.34%	0.55%
12 Months Avg SMM	0.96%	0.69%	0.90%
Avg SMM Since Cut-off	0.96%	0.69%	0.90%



CPR	6.74%	5.28%	6.40%
3 Months Avg CPR	7.17%	3.96%	6.45%
12 Months Avg CPR	10.93%	8.00%	10.27%
Avg CPR Since Cut-off	10.93%	8.00%	10.27%



PSA	317.83%	278.55%	309.69%
3 Months Avg PSA Approximation	373.29%	233.54%	344.92%
12 Months Avg PSA Approximation	674.47%	572.74%	654.51%
Avg PSA Since Cut-off Approximation	674.46%	572.74%	654.50%

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

Page 23 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 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 24 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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

20019246 1		35,780.00	35,005.31	05-Nov-2007	11.160%	FL - 100.00%	Paid Off - 180	01-May-2005
20019246 1		35,780.00	35,005.31	05-Nov-2007	11.160%	FL - 100.00%	Paid Off - 180	01-May-2005
23191133 1		98,400.00	97,179.28	29-Oct-2007	8.500%	MD - 80.00%	Paid Off - 360	01-Apr-2006
24126757 2		126,000.00	125,057.76	01-Nov-2007	9.350%	SC - 90.00%	Paid Off - 360	01-Sep-2006
24131229 2		24,000.00	23,901.17	22-Oct-2007	10.990%	SC - 100.00%	Paid Off - 180	01-Dec-2006
24131237 2		96,000.00	95,309.98	22-Oct-2007	8.300%	SC - 100.00%	Paid Off - 360	01-Dec-2006
24134785 2		154,000.00	153,103.34	23-Oct-2007	9.337%	MI - 75.12%	Paid Off - 360	01-Dec-2006
24134975 1		43,979.00	43,794.51	01-Nov-2007	10.900%	SC - 100.00%	Paid Off - 180	01-Dec-2006
24134983 2		175,916.00	175,916.00	01-Nov-2007	7.700%	SC - 100.00%	Paid Off - 360	01-Dec-2006
24135220 2		85,000.00	84,519.50	14-Nov-2007	9.687%	MI - 85.00%	Paid Off - 360	01-Dec-2006
24135261 1		120,000.00	119,503.26	17-Oct-2007	7.150%	VA - 80.00%	Paid Off - 360	01-Dec-2006
24137465 2		270,000.00	269,226.92	14-Nov-2007	8.450%	MI - 90.00%	Paid Off - 360	01-Dec-2006
24139347 2		514,250.00	511,287.77	05-Nov-2007	9.800%	NJ - 85.00%	Paid Off - 360	01-Dec-2006
24238990 2		130,500.00	130,389.82	31-Oct-2007	8.530%	UT - 90.00%	Paid Off - 360	01-Mar-2007
24390072 2		243,750.00	242,989.62	05-Nov-2007	6.990%	NY - 65.00%	Paid Off - 360	01-Mar-2007
24391252 2		259,250.00	258,184.68	07-Nov-2007	9.425%	NJ - 85.00%	Paid Off - 360	01-Mar-2007
24393902 1		130,000.00	129,375.79	31-Oct-2007	7.990%	AL - 61.32%	Paid Off - 360	01-Apr-2007
24517765 2		82,745.00	82,231.83	19-Oct-2007	8.000%	IN - 95.00%	Paid Off - 360	01-Feb-2007
24519084 2		304,000.00	303,898.52	02-Nov-2007	8.375%	WA - 95.00%	Paid Off - 360	01-Mar-2007
24390171 2		114,000.00	113,583.71	31-Oct-2007	9.990%	OH - 95.00%	Repur/Subs - 360	01-Mar-2007
24394033 1		154,700.00	154,509.31	31-Oct-2007	9.725%	TX - 100.00%	Repur/Subs - 360	01-Apr-2007


TOTAL	3,162,270.00	3,148,968.08

Page 25 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Realized Loss Report

COLLATERAL REALIZED LOSSES


		Group 2	Group 1	Total


Current





	Number of Loans Liquidated		5	4	9

	Collateral Principal Realized Loss/(Gain) Amount		472,280.57	259,336.74	731,617.31
	Collateral Interest Realized Loss/(Gain) Amount		7,762.60	6,041.50	13,804.10
Net Liquidation Proceeds		251,976.84	(4,654.80)	247,322.04

Cumulative




	Number of Loans Liquidated		6	4	10

	Collateral Realized Loss/(Gain) Amount		496,746.45	265,378.24	762,124.69
Net Liquidation Proceeds		1,386,725.72	(4,654.80)	1,382,070.92

Page 26 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 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	64.52%	99.47%	73.70%
3 Months Avg Loss Severity Approximation	25.96%	99.47%	34.90%
12 Months Avg Loss Severity Approximation	25.96%	99.47%	34.90%
Avg Loss Severity Approximation Since Cut-Off	25.96%	99.47%	34.90%


Principal & Interest Loss Severity Approx for Current Period	65.58%	101.79%	75.09%
3 Months Avg Loss Severity Approximation	26.37%	101.79%	35.54%
12 Months Avg Loss Severity Approximation	26.37%	101.79%	35.54%
Avg Loss Severity Approximation Since Cut-Off	26.37%	101.79%	35.54%

Page 27 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 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 28 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Realized Loss Detail Report
Loan Number	Current	State &		Prior	Realized		Cumulative
							Cumulative
&	Loan	Note	LTV at	Original	Principal	Loss/(Gain)	Realized	Realized

Loan Group	Status	Rate	Origination	Term	Balance	Revision	Loss/(Gain)	Loss/(Gain)
Loan Group	Status	Rate	Origination	Term	Balance	Revision	Loss/(Gain)	Loss/(Gain)
24134140 1
24134140 1		10.600%	MA - 100.00%	180	47,427.36		48,290.11	48,290.11

24136822 1		11.300%	AZ - 100.00%	180	69,761.57		71,076.08	71,076.08
24223117 1		11.650%	CA - 100.00%	180	61,263.22		59,876.52	59,876.52
24239501 1		11.650%	CA - 100.00%	180	82,271.29		86,135.53	86,135.53
24132045 2		8.750%	MI - 90.00%	360	89,478.43		91,302.33	91,302.33
24222218 2		11.800%	CA - 100.00%	180	89,207.20		90,950.50	90,950.50
24235673 2		9.060%	UT - 95.00%	360	322,777.87		63,038.43	63,038.43
24237406 2		10.700%	CA - 100.00%	180	118,769.44		120,832.56	120,832.56
24238636 2		11.650%	CA - 100.00%	180	111,787.07		113,919.35	113,919.35


TOTAL				992,743.45	745,421.41	745,421.41



Page 29 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 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

10.1794%

2.4699%

(A) 60+ days Delinquency Balance

58,537,687.71

4,033,874.69

(2)Stated Principal Balance

445,211,424.18

132,097,082.64

(B) Delinquency Trigger % of Sr. Enhancement

8.5101%

8.5051%

(ii)If (A)>(B)

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

0.1046%

0.1916%

(1) Cumulative Realized Loss

496,746.45

265,378.24

(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 30 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1

Asset Backed Pass-Through Certificates

November 26, 2007 Distribution

ADDITIONAL INFORMATION

Group 2

Group 1

Total

Libor For Current Period

4.872500%

Libor Rate Determination Date

10/23/2007

Libor For Next Period

4.788750%

Libor Next Rate Determination Date

11/22/2007

Swap Libor For Current Period

4.872500%

Swap Rate Determination Date

10/23/2007

Page 31 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Additional Certificate Report

ADDITIONAL CERTIFICATE REPORT

		NET WAC Shortfall Prior (1)	Interest on Prior SF(2)	Curr NET WAC SF (3)	Total NET WAC SF (1+2+3)	NET WAC Shortfall Paid	NET WAC Shortfall UnPaid


CLASS
	AF-1	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AF-2	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AF-3	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AF-4	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AF-5	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AF-6	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-1	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-2	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-3	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-4	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-5	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MF-6	$0.00	$0.00	$138.50	$138.50	$138.50	$0.00
	MF-7	$0.00	$0.00	$590.27	$590.26	$590.26	$0.00
	MF-8	$0.00	$0.00	$396.35	$396.35	$271.24	$125.11
	MF-9	$0.00	$0.00	$495.86	$495.87	$0.00	$495.87
	AV-1	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AV-2	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AV-3	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	AV-4	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-1	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-2	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-3	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-4	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-5	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-6	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-7	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
	MV-8	$0.00	$0.00	$1,044.14	$1,044.14	$1,044.14	$0.00
	MV-9	$0.00	$0.00	$2,120.92	$2,120.92	$2,120.92	$0.00




Page 32 of 33

J.P. Morgan Mortgage Acquisition Trust 2007-HE1



Asset Backed Pass-Through Certificates
Asset Backed Pass-Through Certificates
November 26, 2007 Distribution

Other Related Information
ADDITIONAL INFORMATION
ADDITIONAL INFORMATION
	Group 2	Group 1	Total
Sched. Payments for 60+Day Delinquent Loans	435,871.23	31,631.05	467,502.29
Sched. Pmts - 60+Day Delinquent Loans, 1 Month Prior	336,233.89	29,681.61	365,915.49
Sched. Pmts - 60+Day Delinquent Loans, 2 Month Prior	251,009.96	16,070.78	267,080.75
Sched. Pmts - 60+Day Delinquent Loans, 3 Month Prior	152,054.22	11,739.54	163,793.76
Sched. Pmts - 60+Day Delinquent Loans, 4 Month Prior	55,994.27	4,036.38	60,030.65
Sched. Pmts - 60+Day Delinquent Loans, 5 Month Prior	11,370.07	0.00	11,370.07
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	3,236,674.26	969,177.73	4,205,851.99
Current Scheduled Payments 1 Month Prior	3,270,348.94	976,096.07	4,246,445.00
Current Scheduled Payments 2 Month Prior	3,300,404.02	981,010.54	4,281,414.56
Current Scheduled Payments 3 Month Prior	3,334,692.19	979,231.31	4,313,923.50
Current Scheduled Payments 4 Month Prior	3,371,223.22	1,005,053.10	4,376,276.32
Current Scheduled Payments 5 Month Prior	3,435,582.15	1,013,784.50	4,449,366.65
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 33 of 33

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