Content:

Pages

Contact Information:

5/25/2007 0:00

Statement to Certificate Holders

2-4

Analyst:

Mark Joyner

714.259.6220

Statement to Certificate Holders (Factors)

5-7

mark.joyner@abnamro.com

Pool/Non-Pool Funds Cash Reconciliation

4/25/2007 0:00

Administrator:

Rachel Otto

312.904.4839

Cash Reconciliation Summary

9-15

rachel.otto@abnamro.com

Pool Detail and Performance Indicators

16-23

LaSalle Website:

www.etrustee.net

Other Related Information

6/25/2007 0:00

Bond Interest Reconciliation Part I

25-27

Bond Interest Reconciliation Part II

28-31

Outside Parties To The Transaction

Bond Principal Reconciliation

32-34

5/24/2007

Rating Information

35-37

15 Month Loan Status Summary Part I

38-45

15 Month Loan Status Summary Part II

46-53

15 Month Historical Payoff Summary

54-57

Prepayment Summary

Mortgage Loan Characteristics Part I

Mortgage Loan Characteristics Part II

60-62

2/28/2007

Geographic Concentration

Current Period Realized Loss Detail

Historical Realized Loss Summary

65-72

3/26/2007 0:00

Realized Loss Summary

Material Breaches Detail

Modified Loan Detail

Historical Collateral Level REO Report

3/25/2037 0:00

5/18/2007 0:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

ABN AMRO Acct : 724511.1

Payment Date:

25-May-07

Prior Payment:

25-Apr-07

Next Payment:

25-Jun-07

Record Date:

24-May-07

Distribution

Count:

Depositor: Structured Asset Securities Corporation

Underwriter: Lehman Brothers Inc.

Closing Date:

28-Feb-07

Master Servicer: Aurora Loan Services LLC

First Pay. Date:

Rating Agency: Fitch Ratings/Standard & Poor's Ratings Services/Moody's
Investors Service, Inc.

26-Mar-07

Rated Final

Payment Date:

25-Mar-37

Determination

Date:

18-May-07

Delinq Method:

OTS

24-May-2007 04:47

1A-A1

525245AA4

63,217,000.00

62,124,913.75

1,156,151.49

0.00

60,968,762.26

283,703.79

0.00

5.4800000000%

1A-A2

525245AB2

7,343,000.00

7,216,148.21

134,293.31

0.00

7,081,854.90

33,374.70

0.00

5.5500000000%

1B-A1

525245AC0

151,879,000.00

147,927,678.83

2,571,248.00

0.00

145,356,430.83

675,536.41

0.00

5.4800000000%

1B-A2

525245AD8

140,000,000.00

136,357,725.80

2,370,141.49

0.00

133,987,584.30

701,105.97

0.00

6.1700000000%

1B-A3

525245AE6

33,907,000.00

33,024,867.20

574,031.34

0.00

32,450,835.86

152,740.01

0.00

5.5500000000%

2-A1

525245AF3

190,874,000.00

181,178,711.60

4,566,182.45

0.00

176,612,529.15

815,304.20

0.00

5.4000000000%

2-A2

525245AG1

79,771,000.00

0.00

79,771,000.00

364,287.57

0.00

5.4800000000%

2-A3

525245AH9

40,805,000.00

0.00

40,805,000.00

189,063.17

0.00

5.5600000000%

2-A4

525245AJ5

54,961,000.00

53,250,090.56

805,785.69

0.00

52,444,304.87

246,281.67

0.00

5.5500000000%

3A-A

525245AK2

106,980,000.00

103,155,235.85

2,443,527.87

0.00

100,711,707.98

601,738.88

0.00

7.0000000000%

3B-A1

525245AL0

103,219,000.00

97,359,994.69

2,238,800.46

0.00

95,121,194.22

567,933.30

0.00

7.0000000000%

3B-A2

525245AM8

20,253,000.00

19,103,381.86

439,283.72

0.00

18,664,098.15

103,476.65

0.00

6.5000000000%

3B-A3

525245AN6

20,000,000.00

18,864,742.87

433,796.19

0.00

18,430,946.67

94,480.92

0.00

6.0100000000%

4A-A1

525245AP1

40,999,000.00

39,620,562.71

52,978.30

0.00

39,567,584.40

185,886.47

0.00

5.6300000000%

4A-A2

525245AQ9

50,500,000.00

48,802,127.29

65,255.36

0.00

48,736,871.93

228,963.31

0.00

5.6300000000%

4A-A3

525245AR7

8,260,000.00

7,982,288.54

10,673.45

0.00

7,971,615.09

37,450.24

0.00

5.6300000000%

4A-A4

525245AS5

11,085,000.00

10,712,308.53

14,323.88

0.00

10,697,984.66

50,258.58

0.00

5.6300000000%

4A-AIO

525245AT3

110,844,000.00 N

107,117,287.07

0.00

106,974,056.08

127,662.24

5,370.00

1.3700000000%

4B-A1

525245AU0

68,416,000.00

66,982,778.82

537,659.23

0.00

66,445,119.59

314,260.87

0.00

5.6300000000%

4B-A2

525245AV8

7,602,000.00

7,442,748.55

59,741.66

0.00

7,383,006.89

34,918.90

0.00

5.6300000000%

4B-AIO

525245AW6

76,018,000.00 N

74,425,527.37

0.00

73,828,126.48

103,187.10

18,217.96

1.3700000000%

1-M1

525245AX4

5,103,000.00

0.00

5,103,000.00

23,814.00

0.00

5.6000000000%

1-M2

525245AY2

5,315,000.00

0.00

5,315,000.00

24,891.92

0.00

5.6200000000%

1-M3

525245AZ9

3,189,000.00

0.00

3,189,000.00

15,014.88

0.00

5.6500000000%

1-M4

525245BA3

2,126,000.00

0.00

2,126,000.00

10,169.37

0.00

5.7400000000%

1-M5

525245BU9

2,126,000.00

0.00

2,126,000.00

10,222.52

0.00

5.7700000000%

1-M6

525245BV7

2,126,000.00

0.00

2,126,000.00

10,364.25

0.00

5.8500000000%

1-M7

525245BW5

2,976,000.00

0.00

2,976,000.00

16,913.60

0.00

6.8200000000%

1-M8

525245BX3

4,252,000.00

0.00

4,252,000.00

24,697.03

357.68

6.8690543464%

2-M1

525245BB1

6,296,000.00

0.00

6,296,000.00

29,381.33

0.00

5.6000000000%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Payments

Class

CUSIP

Original Face

Value

(1)

Beginning

Certificate

Balance

Interest Payment

(2)

Interest

Adjustment

Pass-Through

Rate

(1)

N denotes notional balance not included in total

(2)

Accrued Interest plus/minus Interest Adjustment minus Deferred Interest equals Interest Payment

Principal Payment

Principal

Adjustment or

Loss

Deferred

Interest

Ending Certificate

Balance

Page 2 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

2-M2

525245BC9

5,890,000.00

0.00

5,890,000.00

27,584.83

0.00

5.6200000000%

2-M3

525245BD7

3,452,000.00

0.00

3,452,000.00

16,253.17

0.00

5.6500000000%

2-M4

525245BE5

3,046,000.00

0.00

3,046,000.00

14,570.03

0.00

5.7400000000%

2-M5

525245BF2

3,046,000.00

0.00

3,046,000.00

14,646.18

0.00

5.7700000000%

2-M6

525245CA2

2,031,000.00

0.00

2,031,000.00

9,901.13

0.00

5.8500000000%

2-M7

525245CB0

2,031,000.00

0.00

2,031,000.00

10,696.60

0.00

6.3200000000%

2-M8

525245CC8

2,031,000.00

0.00

2,031,000.00

11,542.85

0.00

6.8200000000%

2-M9

525245CD6

2,031,000.00

0.00

2,031,000.00

11,965.98

358.40

6.8582426554%

2-M10

525245CE4

5,077,000.00

0.00

5,077,000.00

29,911.99

895.91

6.8582426554%

3-M1

525245BG0

4,435,000.00

0.00

4,435,000.00

21,768.46

0.00

5.8900000000%

3-M2

525245BH8

3,880,000.00

0.00

3,880,000.00

19,206.00

0.00

5.9400000000%

3-M3

525245BJ4

2,356,000.00

0.00

2,356,000.00

11,760.37

0.00

5.9900000000%

3-M4

525245BK1

4,158,000.00

0.00

4,158,000.00

21,586.95

0.00

6.2300000000%

3-M5

525245BL9

1,940,000.00

0.00

1,940,000.00

10,152.67

0.00

6.2800000000%

3-M6

525245BM7

3,187,000.00

0.00

3,187,000.00

17,475.38

0.00

6.5800000000%

3-M7

525245BN5

1,386,000.00

0.00

1,386,000.00

7,877.10

0.00

6.8200000000%

3-M8

525245CF1

2,633,000.00

0.00

2,633,000.00

15,359.17

0.00

7.0000000000%

4-M1

525245BP0

5,884,000.00

0.00

5,884,000.00

29,223.87

0.00

5.9600000000%

4-M2

525245BQ8

1,652,000.00

0.00

1,652,000.00

8,273.77

0.00

6.0100000000%

4-M3

525245BR6

3,097,000.00

0.00

3,097,000.00

15,897.93

0.00

6.1600000000%

4-M4

525245BS4

1,239,000.00

0.00

1,239,000.00

6,515.08

0.00

6.3100000000%

4-M5

525245BT2

2,375,000.00

0.00

2,375,000.00

13,042.71

0.00

6.5900000000%

4-M6

525245CJ3

1,032,000.00

0.00

1,032,000.00

6,020.00

0.00

7.0000000000%

4-M7

525245CK0

1,032,000.00

0.00

1,032,000.00

6,020.00

0.00

7.0000000000%

1-X

9ABSAU56

425,266,124.00 N

415,565,397.79

0.00

408,759,532.16

396,263.51

(28,549.82)

N/A

2-X

9ABSAU57

406,221,620.00 N

394,810,461.16

0.00

389,438,493.02

465,030.92

N/A

1-P

9ABSAU60

100.00

0.00

100.00

8,901.00

N/A

2-P

9ABSAU61

100.00

0.00

100.00

14,784.00

N/A

3-X

9ABSAU58

277,207,453.00 N

265,230,430.27

0.00

259,675,022.02

146,408.03

4,060.61

N/A

4-X

9ABSAU59

206,477,101.00 N

201,157,448.44

0.00

200,416,816.56

143,486.35

4,228.44

N/A

Interest

Adjustment

Pass-Through

Rate

Bond Payments

Class

CUSIP

Original Face

Value

(1)

Beginning

Certificate

Balance

Principal Payment

Principal

Adjustment or

Loss

Deferred

Interest

Ending Certificate

Balance

Interest Payment

(2)

(1)

N denotes notional balance not included in total

(2)

Accrued Interest plus/minus Interest Adjustment minus Deferred Interest equals Interest Payment

Page 3 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

1-R

9ABSAU66

0.00

N/A

2-R

9ABSAU67

0.00

N/A

3-R

9ABSAU68

0.00

N/A

4-R

9ABSAU69

0.00

N/A

1-LT-R

9ABSAU62

0.00

N/A

2-LT-R

9ABSAU63

0.00

N/A

3-LT-R

9ABSAU64

0.00

N/A

4-LT-R

9ABSAU65

0.00

N/A

Total

1,302,501,200.00

1,264,112,505.66

18,473,873.89

0.00

1,245,638,631.76

7,609,209.88

493,655.10

Total P&I Payment

26,083,083.77

Bond Payments

Class

CUSIP

Original Face

Value

(1)

Beginning

Certificate

Balance

Principal Payment

Principal

Adjustment or

Loss

Deferred

Interest

Ending Certificate

Balance

Interest Payment

(2)

Interest

Adjustment

Pass-Through

Rate

(1)

N denotes notional balance not included in total

(2)

Accrued Interest plus/minus Interest Adjustment minus Deferred Interest equals Interest Payment

Page 4 of 76

24-May-2007 04:45

1A-A1

525245AA4

63,217,000.00

982.724801016

18.288616828

0.000000000

964.436184235

4.487776864

0.000000000

5.48000000%

1A-A2

525245AB2

7,343,000.00

982.724801016

18.288616369

0.000000000

964.436184235

4.545104181

0.000000000

5.55000000%

1B-A1

525245AC0

151,879,000.00

973.983755687

16.929582102

0.000000000

957.054173600

4.447859217

0.000000000

5.48000000%

1B-A2

525245AD8

140,000,000.00

973.983755687

16.929582071

0.000000000

957.054173600

5.007899786

0.000000000

6.17000000%

1B-A3

525245AE6

33,907,000.00

973.983755687

16.929582092

0.000000000

957.054173600

4.504674846

0.000000000

5.55000000%

2-A1

525245AF3

190,874,000.00

949.205819555

23.922495730

0.000000000

925.283323832

4.271426176

0.000000000

5.40000000%

2-A2

525245AG1

79,771,000.00

1000.000000000

0.000000000

1000.000000000

4.566666708

0.000000000

5.48000000%

2-A3

525245AH9

40,805,000.00

1000.000000000

0.000000000

1000.000000000

4.633333415

0.000000000

5.56000000%

2-A4

525245AJ5

54,961,000.00

968.870481945

14.661044923

0.000000000

954.209436998

4.481026000

0.000000000

5.55000000%

3A-A

525245AK2

106,980,000.00

964.247857994

22.840978407

0.000000000

941.406879587

5.624779211

0.000000000

7.00000000%

3B-A1

525245AL0

103,219,000.00

943.237143288

21.689809628

0.000000000

921.547333569

5.502216646

0.000000000

7.00000000%

3B-A2

525245AM8

20,253,000.00

943.237143288

21.689809905

0.000000000

921.547333569

5.109201106

0.000000000

6.50000000%

3B-A3

525245AN6

20,000,000.00

943.237143288

21.689809500

0.000000000

921.547333569

4.724046000

0.000000000

6.01000000%

4A-A1

525245AP1

40,999,000.00

966.378758172

1.292185175

0.000000000

965.086572848

4.533926925

0.000000000

5.63000000%

4A-A2

525245AQ9

50,500,000.00

966.378758172

1.292185347

0.000000000

965.086572848

4.533926931

0.000000000

5.63000000%

4A-A3

525245AR7

8,260,000.00

966.378758172

1.292185230

0.000000000

965.086572848

4.533927361

0.000000000

5.63000000%

4A-A4

525245AS5

11,085,000.00

966.378758172

1.292185837

0.000000000

965.086572848

4.533926928

0.000000000

5.63000000%

4A-AIO

525245AT3

110,844,000.00 N

966.378758172

0.000000000

965.086572848

1.151728916

0.048446465

N/A

4B-A1

525245AU0

68,416,000.00

979.051374269

7.858676772

0.000000000

971.192697509

4.593382688

0.000000000

5.63000000%

4B-A2

525245AV8

7,602,000.00

979.051374269

7.858676664

0.000000000

971.192697509

4.593383320

0.000000000

5.63000000%

4B-AIO

525245AW6

76,018,000.00 N

979.051374269

0.000000000

971.192697509

1.357403510

0.239653240

N/A

1-M1

525245AX4

5,103,000.00

1000.000000000

0.000000000

1000.000000000

4.666666667

0.000000000

5.60000000%

1-M2

525245AY2

5,315,000.00

1000.000000000

0.000000000

1000.000000000

4.683333960

0.000000000

5.62000000%

1-M3

525245AZ9

3,189,000.00

1000.000000000

0.000000000

1000.000000000

4.708334901

0.000000000

5.65000000%

1-M4

525245BA3

2,126,000.00

1000.000000000

0.000000000

1000.000000000

4.783334901

0.000000000

5.74000000%

1-M5

525245BU9

2,126,000.00

1000.000000000

0.000000000

1000.000000000

4.808334901

0.000000000

5.77000000%

1-M6

525245BV7

2,126,000.00

1000.000000000

0.000000000

1000.000000000

4.875000000

0.000000000

5.85000000%

1-M7

525245BW5

2,976,000.00

1000.000000000

0.000000000

1000.000000000

5.683333333

0.000000000

6.82000000%

1-M8

525245BX3

4,252,000.00

1000.000000000

0.000000000

1000.000000000

5.808332549

0.084120414

6.97000000%

2-M1

525245BB1

6,296,000.00

1000.000000000

0.000000000

1000.000000000

4.666666137

0.000000000

5.60000000%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Statement to Certificate Holders (FACTORS)

Bond Payments

Class

CUSIP

Original Face

Value

Beginning Certificate

Balance *

Principal Payment

Principal

Adjustment or

Loss

Deferred Interest *

Ending Certificate

Balance *

Interest Payment *

Interest Adjustment*

Next Rate **

* Per $1,000 of Original Face Value ** Estimated

Page 5 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Statement to Certificate Holders (FACTORS)

2-M2

525245BC9

5,890,000.00

1000.000000000

0.000000000

1000.000000000

4.683332767

0.000000000

5.62000000%

2-M3

525245BD7

3,452,000.00

1000.000000000

0.000000000

1000.000000000

4.708334299

0.000000000

5.65000000%

2-M4

525245BE5

3,046,000.00

1000.000000000

0.000000000

1000.000000000

4.783332239

0.000000000

5.74000000%

2-M5

525245BF2

3,046,000.00

1000.000000000

0.000000000

1000.000000000

4.808332239

0.000000000

5.77000000%

2-M6

525245CA2

2,031,000.00

1000.000000000

0.000000000

1000.000000000

4.875002462

0.000000000

5.85000000%

2-M7

525245CB0

2,031,000.00

1000.000000000

0.000000000

1000.000000000

5.266666667

0.000000000

6.32000000%

2-M8

525245CC8

2,031,000.00

1000.000000000

0.000000000

1000.000000000

5.683333333

0.000000000

6.82000000%

2-M9

525245CD6

2,031,000.00

1000.000000000

0.000000000

1000.000000000

5.891669129

0.176464796

7.07000000%

2-M10

525245CE4

5,077,000.00

1000.000000000

0.000000000

1000.000000000

5.891666338

0.176464448

7.07000000%

3-M1

525245BG0

4,435,000.00

1000.000000000

0.000000000

1000.000000000

4.908333709

0.000000000

5.89000000%

3-M2

525245BH8

3,880,000.00

1000.000000000

0.000000000

1000.000000000

4.950000000

0.000000000

5.94000000%

3-M3

525245BJ4

2,356,000.00

1000.000000000

0.000000000

1000.000000000

4.991668081

0.000000000

5.99000000%

3-M4

525245BK1

4,158,000.00

1000.000000000

0.000000000

1000.000000000

5.191666667

0.000000000

6.23000000%

3-M5

525245BL9

1,940,000.00

1000.000000000

0.000000000

1000.000000000

5.233335052

0.000000000

6.28000000%

3-M6

525245BM7

3,187,000.00

1000.000000000

0.000000000

1000.000000000

5.483332287

0.000000000

6.58000000%

3-M7

525245BN5

1,386,000.00

1000.000000000

0.000000000

1000.000000000

5.683333333

0.000000000

6.82000000%

3-M8

525245CF1

2,633,000.00

1000.000000000

0.000000000

1000.000000000

5.833334599

0.000000000

Fixed

4-M1

525245BP0

5,884,000.00

1000.000000000

0.000000000

1000.000000000

4.966667233

0.000000000

Fixed

4-M2

525245BQ8

1,652,000.00

1000.000000000

0.000000000

1000.000000000

5.008335351

0.000000000

Fixed

4-M3

525245BR6

3,097,000.00

1000.000000000

0.000000000

1000.000000000

5.133332257

0.000000000

Fixed

4-M4

525245BS4

1,239,000.00

1000.000000000

0.000000000

1000.000000000

5.258337369

0.000000000

Fixed

4-M5

525245BT2

2,375,000.00

1000.000000000

0.000000000

1000.000000000

5.491667368

0.000000000

Fixed

4-M6

525245CJ3

1,032,000.00

1000.000000000

0.000000000

1000.000000000

5.833333333

0.000000000

Fixed

4-M7

525245CK0

1,032,000.00

1000.000000000

0.000000000

1000.000000000

5.833333333

0.000000000

Fixed

1-X

9ABSAU56

425,266,124.00 N

977.189045488

0.000000000

961.185265159

0.931801260

(0.067134010)

N/A

2-X

9ABSAU57

406,221,620.00 N

971.909031233

0.000000000

958.684801218

1.144771467

N/A

1-P

9ABSAU60

100.00

1000.000000000

0.000000000

1000.000000000

89010.000000000

N/A

2-P

9ABSAU61

100.00

1000.000000000

0.000000000

1000.000000000

147840.000000000

N/A

3-X

9ABSAU58

277,207,453.00 N

956.794008962

0.000000000

936.753392485

0.528153296

0.014648271

N/A

4-X

9ABSAU59

206,477,101.00 N

974.236113670

0.000000000

970.649120844

0.694926214

0.020478978

N/A

Beginning Certificate

Balance *

Bond Payments

Interest Adjustment*

Next Rate **

* Per $1,000 of Original Face Value ** Estimated

Principal Payment

Principal

Adjustment or

Loss

Deferred Interest *

Ending Certificate

Balance *

Class

CUSIP

Original Face

Value

Interest Payment *

Page 6 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Statement to Certificate Holders (FACTORS)

1-R

9ABSAU66

0.00

0.000000000

N/A

2-R

9ABSAU67

0.00

0.000000000

N/A

3-R

9ABSAU68

0.00

0.000000000

N/A

4-R

9ABSAU69

0.00

0.000000000

N/A

1-LT-R

9ABSAU62

0.00

0.000000000

N/A

2-LT-R

9ABSAU63

0.00

0.000000000

N/A

3-LT-R

9ABSAU64

0.00

0.000000000

N/A

4-LT-R

9ABSAU65

0.00

0.000000000

N/A

Deferred Interest *

Ending Certificate

Balance *

Interest Payment *

Interest Adjustment*

Next Rate **

* Per $1,000 of Original Face Value ** Estimated

Bond Payments

Class

CUSIP

Original Face

Value

Beginning Certificate

Balance *

Principal Payment

Principal

Adjustment or

Loss

Page 7 of 76

24-May-2007 04:45

Interest Summary

Principal Summary

Swap Agreement

Interest Summary

Principal Summary

Pool 1

Scheduled Interest

8,244,611.90

Scheduled Prin Distribution

302,762.44

Net Swap due to Administrator

0.00

Fees

626,866.36

Curtailments

64,635.41

Net Swap due to Provider

28,192.12

Remittance Interest

7,617,745.54

Prepayments in Full

17,205,305.83

Other Interest Proceeds/Shortfalls

Liquidation Proceeds

0.00

Swap Termination due to Administrator

0.00

Prepayment Penalties

47,272.96

Repurchase Proceeds

901,170.22

Swap Termination due to Provider

0.00

Other Interest Loss

0.00

Other Principal Proceeds

0.00

Other Interest Proceeds

0.00

Remittance Principal

18,473,873.90

Pool 2

Non-advancing Interest

0.00

Net Swap due to Administrator

0.00

Net PPIS/Relief Act Shortfall

0.00

Net Swap due to Provider

35,905.57

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

47,272.96

Swap Termination due to Administrator

0.00

Interest Adjusted

7,665,018.50

Swap Termination due to Provider

0.00

Fee Summary

Total Servicing Fees

626,866.36

Cap Agreement

Total Trustee Fees

0.00

LPMI Fees

0.00

Pool 1 Interest Rate Cap Agreement

0.00

Credit Manager's Fees

0.00

Pool 2 Interest Rate Cap Agreement

0.00

Misc. Fees / Trust Expense

0.00

Insurance Premium

0.00

Insurance Proceeds

Total Fees

626,866.36

Insurance Proceeds

0.00

Advances (Principal & Interest)

FDP Premiums

Prior Month's Outstanding Advances

N/A

FDP Premiums

8,289.06

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

P&I Due Certificate Holders

26,083,083.77

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Pool Source of Funds

Non-Pool Source of Funds

P&I Advances as of the end of the Due Period do not reflect the amount of advances remitted by the Servicer on the Servicer Remittance Date due to additional proceeds received between the end of the Due Period and the Servicer Remittance Date and netted from the P&I Advances
stated as of the end of the Due Period.

Distribution Date: 25-May-07

Cash Reconciliation Summary

Page 8 of 76

24-May-2007 04:45

Pool 1A

Total

Interest Summary

Scheduled Interest

503,559.93

Fees

66,202.47

Remittance Interest

437,357.46

Other Interest Proceeds/Shortfalls

Prepayment Penalties

0.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

0.00

Interest Adjusted

437,357.46

Principal Summary

Scheduled Principal Distribution

7,269.21

Curtailments

4,676.01

Prepayments in Full

1,278,499.58

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

1,290,444.80

Fee Summary

Total Servicing Fees

66,202.47

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

66,202.47

Beginning Principal Balance

74,489,654.28

Ending Principal Balance

73,199,209.48

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Cash Reconciliation Summary Pool 1A

Page 9 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 1B

Total

Interest Summary

Scheduled Interest

2,262,961.22

Fees

293,314.62

Remittance Interest

1,969,646.60

Other Interest Proceeds/Shortfalls

Prepayment Penalties

8,901.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

8,901.00

Interest Adjusted

1,978,547.60

Principal Summary

Scheduled Principal Distribution

32,858.76

Curtailments

27,954.02

Prepayments in Full

5,454,608.05

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

5,515,420.83

Fee Summary

Total Servicing Fees

293,314.62

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

293,314.62

Beginning Principal Balance

341,075,743.51

Ending Principal Balance

335,560,322.68

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 1B

Page 10 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 2

Total

Interest Summary

Scheduled Interest

2,383,483.64

Fees

91,156.45

Remittance Interest

2,292,327.19

Other Interest Proceeds/Shortfalls

Prepayment Penalties

14,784.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

14,784.00

Interest Adjusted

2,307,111.19

Principal Summary

Scheduled Principal Distribution

75,307.28

Curtailments

12,562.27

Prepayments in Full

4,969,651.18

Liquidation Proceeds

0.00

Repurchase Proceeds

314,447.41

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

5,371,968.14

Fee Summary

Total Servicing Fees

91,156.45

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

91,156.45

Beginning Principal Balance

394,810,461.16

Ending Principal Balance

389,438,493.02

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 2

Page 11 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 3A

Total

Interest Summary

Scheduled Interest

739,237.06

Fees

38,519.98

Remittance Interest

700,717.08

Other Interest Proceeds/Shortfalls

Prepayment Penalties

0.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

0.00

Interest Adjusted

700,717.08

Principal Summary

Scheduled Principal Distribution

41,554.20

Curtailments

6,171.84

Prepayments in Full

2,057,401.83

Liquidation Proceeds

0.00

Repurchase Proceeds

338,400.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

2,443,527.87

Fee Summary

Total Servicing Fees

38,519.98

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

38,519.98

Beginning Principal Balance

114,581,070.41

Ending Principal Balance

112,137,542.54

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 3A

Page 12 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 3B

Total

Interest Summary

Scheduled Interest

1,005,572.40

Fees

71,126.21

Remittance Interest

934,446.19

Other Interest Proceeds/Shortfalls

Prepayment Penalties

0.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

0.00

Interest Adjusted

934,446.19

Principal Summary

Scheduled Principal Distribution

52,389.95

Curtailments

5,061.17

Prepayments in Full

2,806,106.45

Liquidation Proceeds

0.00

Repurchase Proceeds

248,322.81

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

3,111,880.38

Fee Summary

Total Servicing Fees

71,126.21

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

71,126.21

Beginning Principal Balance

150,649,359.86

Ending Principal Balance

147,537,479.48

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 3B

Page 13 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 4A

Total

Interest Summary

Scheduled Interest

793,534.86

Fees

37,110.32

Remittance Interest

756,424.54

Other Interest Proceeds/Shortfalls

Prepayment Penalties

5,370.00

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

5,370.00

Interest Adjusted

761,794.54

Principal Summary

Scheduled Principal Distribution

61,739.65

Curtailments

6,694.00

Prepayments in Full

74,797.34

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

143,230.99

Fee Summary

Total Servicing Fees

37,110.32

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

37,110.32

Beginning Principal Balance

118,752,806.03

Ending Principal Balance

118,609,575.04

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 4A

Page 14 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool 4B

Total

Interest Summary

Scheduled Interest

556,262.79

Fees

29,436.31

Remittance Interest

526,826.48

Other Interest Proceeds/Shortfalls

Prepayment Penalties

18,217.96

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

18,217.96

Interest Adjusted

545,044.44

Principal Summary

Scheduled Principal Distribution

31,643.39

Curtailments

1,516.10

Prepayments in Full

564,241.40

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

597,400.89

Fee Summary

Total Servicing Fees

29,436.31

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

29,436.31

Beginning Principal Balance

82,404,642.41

Ending Principal Balance

81,807,241.52

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

Cash Reconciliation Summary Pool 4B

Page 15 of 76

24-May-2007 04:45

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

1,315,172,300.77

5,313

3 mo. Rolling Average

8,969,300

1,296,795,947

0.70%

WAC - Remit Current

7.41%

6.96%

7.16%

Cum Scheduled Principal

925,544.15

6 mo. Rolling Average

8,969,300

1,296,795,947

0.70%

WAC - Remit Original

7.42%

6.98%

7.17%

Cum Unscheduled Principal

55,956,892.86

12 mo. Rolling Average

8,969,300

1,296,795,947

0.70%

WAC - Current

7.84%

7.67%

7.75%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

7.86%

7.68%

7.76%

Cum Repurchases

8,365,978.48

3 mo. Cum Loss

0.00

WAL - Current

353.87

355.06

354.54

6 mo. Cum loss

0.00

WAL - Original

355.86

357.07

356.53

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

1,276,763,737.66

5,167

97.08%

Current Index Rate

Scheduled Principal

302,762.44

0.02%

Next Index Rate

Unscheduled Principal

17,269,941.24

1.31%

Liquidations

0.00

0.00%

Repurchases

901,170.22

0.07%

Ending Pool

1,258,289,863.76

5,091

95.67%

Average Loan Balance

247,159.67

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

86.68%

Cash Out/Refinance

37.72%

SFR

57.86%

Min

Max

W A

FICO

617

823

687.34

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail and Performance Indicators Total (All Loans)

Misc/Additional Information

Pool Level Information

5.320000%

Balance

1,107,326,676.00

481,827,193.26

739,217,891.56

Owner Occupied

967,040,796.74

75.70%

Legend: (1) 60 Days+, REO, BK, F/C % (3) Condn: Cum Loss > specified thresholds (5) Defined Benchmark (7) Condn: Distn Cnt > 36, (4) > (5)
(2) (1) > (6) * (4), then TRUE (4) Mezzanine Certs + OC Amount / Ending Pool Bal (6) Defined Benchmark (Used in Delinq Event Calc)
Note: Delinquency and Loss Event Triggers may be flagged as "Yes" prior to the Step Down Date on account of the percentage thresholds being breached.

Page 16 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

75,709,311.16

282

3 mo. Rolling Average

371,969

75,087,682

0.50%

WAC - Remit Current

N/A

7.05%

Cum Scheduled Principal

21,762.41

6 mo. Rolling Average

371,969

75,087,682

0.50%

WAC - Remit Original

N/A

7.06%

Cum Unscheduled Principal

2,488,339.27

12 mo. Rolling Average

371,969

75,087,682

0.50%

WAC - Current

N/A

8.11%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

N/A

8.12%

Cum Repurchases

0.00

3 mo. Cum Loss

0.00

WAL - Current

N/A

355.32

6 mo. Cum loss

0.00

WAL - Original

N/A

357.32

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

74,489,654.28

277

98.39%

Current Index Rate

Scheduled Principal

7,269.21

0.01%

Next Index Rate

Unscheduled Principal

1,283,175.59

1.69%

Liquidations

0.00

0.00%

Repurchases

0.00

0.00%

Ending Pool

73,199,209.48

272

96.68%

Average Loan Balance

269,114.74

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

96.01%

Cash Out/Refinance

29.20%

SFR

52.71%

Min

Max

W A

FICO

620

809

729.36

Pool Detail and Performance Indicators Pool 1A

Misc/Additional Information

Pool Level Information

N/A

Balance

71,538,278.88

21,756,487.00

39,271,304.91

Owner Occupied

43,344,234.16

58.17%

Page 17 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

349,556,813.80

1,278

3 mo. Rolling Average

2,997,933

345,131,427

0.88%

WAC - Remit Current

N/A

6.93%

Cum Scheduled Principal

98,897.95

6 mo. Rolling Average

2,997,933

345,131,427

0.88%

WAC - Remit Original

N/A

6.94%

Cum Unscheduled Principal

13,897,593.17

12 mo. Rolling Average

2,997,933

345,131,427

0.88%

WAC - Current

N/A

7.96%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

N/A

7.97%

Cum Repurchases

0.00

3 mo. Cum Loss

0.00

WAL - Current

N/A

354.52

6 mo. Cum loss

0.00

WAL - Original

N/A

356.52

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

341,075,743.51

1,233

97.57%

Current Index Rate

Scheduled Principal

32,858.76

0.01%

Next Index Rate

Unscheduled Principal

5,482,562.07

1.57%

Liquidations

0.00

0.00%

Repurchases

0.00

0.00%

Ending Pool

335,560,322.68

1,208

96.00%

Average Loan Balance

277,781.72

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

97.55%

Cash Out/Refinance

21.59%

SFR

54.32%

Min

Max

W A

FICO

620

823

720.26

Pool Detail and Performance Indicators Pool 1B

Misc/Additional Information

Pool Level Information

N/A

Balance

332,797,983.43

73,660,300.47

185,316,350.03

Owner Occupied

228,874,186.00

67.09%

Page 18 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

406,221,620.37

1,495

3 mo. Rolling Average

2,363,417

401,114,054

0.60%

WAC - Remit Current

6.92%

6.98%

6.97%

Cum Scheduled Principal

226,060.37

6 mo. Rolling Average

2,363,417

401,114,054

0.60%

WAC - Remit Original

6.92%

7.00%

6.98%

Cum Unscheduled Principal

16,557,066.98

12 mo. Rolling Average

2,363,417

401,114,054

0.60%

WAC - Current

7.28%

7.23%

7.24%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

7.28%

7.25%

7.26%

Cum Repurchases

1,121,951.86

3 mo. Cum Loss

0.00

WAL - Current

353.93

355.62

355.20

6 mo. Cum loss

0.00

WAL - Original

355.97

357.63

357.22

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

394,810,461.16

1,470

97.19%

Current Index Rate

Scheduled Principal

75,307.28

0.02%

Next Index Rate

Unscheduled Principal

4,982,213.45

1.23%

Liquidations

0.00

0.00%

Repurchases

314,447.41

0.08%

Ending Pool

389,438,493.02

1,451

95.87%

Average Loan Balance

268,393.17

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

78.37%

Cash Out/Refinance

43.15%

SFR

57.37%

Min

Max

W A

FICO

617

822

665.21

Pool Detail and Performance Indicators Pool 2

Misc/Additional Information

Pool Level Information

N/A

Balance

309,563,756.44

170,440,503.00

226,616,669.72

Owner Occupied

342,617,359.43

86.74%

Page 19 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

118,408,276.52

493

3 mo. Rolling Average

1,100,026

116,584,246

0.96%

WAC - Remit Current

7.34%

N/A

7.34%

Cum Scheduled Principal

135,403.12

6 mo. Rolling Average

1,100,026

116,584,246

0.96%

WAC - Remit Original

7.35%

N/A

7.35%

Cum Unscheduled Principal

6,135,330.86

12 mo. Rolling Average

1,100,026

116,584,246

0.96%

WAC - Current

7.74%

N/A

7.74%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

7.76%

N/A

7.76%

Cum Repurchases

778,215.79

3 mo. Cum Loss

0.00

WAL - Current

354.50

N/A

354.50

6 mo. Cum loss

0.00

WAL - Original

356.49

N/A

356.49

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

114,581,070.41

483

96.77%

Scheduled Principal

41,554.20

0.04%

Unscheduled Principal

2,063,573.67

1.74%

Liquidations

0.00

0.00%

Repurchases

338,400.00

0.29%

Ending Pool

112,137,542.54

473

94.70%

Average Loan Balance

237,077.26

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

81.99%

Cash Out/Refinance

52.95%

SFR

55.86%

Min

Max

W A

FICO

620

820

675.21

Pool Detail and Performance Indicators Pool 3A

Misc/Additional Information

Pool Level Information

Balance

94,031,191.47

60,731,619.34

64,066,365.86

Owner Occupied

95,178,536.76

82.99%

Page 20 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

158,799,177.37

702

3 mo. Rolling Average

738,479

154,749,546

0.49%

WAC - Remit Current

7.44%

N/A

7.44%

Cum Scheduled Principal

160,051.08

6 mo. Rolling Average

738,479

154,749,546

0.49%

WAC - Remit Original

7.47%

N/A

7.47%

Cum Unscheduled Principal

11,101,646.81

12 mo. Rolling Average

738,479

154,749,546

0.49%

WAC - Current

8.01%

N/A

8.01%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

8.04%

N/A

8.04%

Cum Repurchases

1,818,410.61

3 mo. Cum Loss

0.00

WAL - Current

354.45

N/A

354.45

6 mo. Cum loss

0.00

WAL - Original

356.27

N/A

356.27

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

150,649,359.86

672

94.87%

Current Index Rate

Scheduled Principal

52,389.95

0.03%

Next Index Rate

Unscheduled Principal

2,811,167.62

1.77%

Liquidations

0.00

0.00%

Repurchases

248,322.81

0.16%

Ending Pool

147,537,479.48

659

92.91%

Average Loan Balance

223,880.85

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

84.64%

Cash Out/Refinance

43.80%

SFR

53.06%

Min

Max

W A

FICO

621

817

683.31

Pool Detail and Performance Indicators Pool 3B

Misc/Additional Information

Pool Level Information

N/A

Balance

127,608,953.21

66,044,414.25

80,003,411.78

Owner Occupied

109,690,601.59

72.75%

Page 21 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

122,479,565.46

631

3 mo. Rolling Average

116,711

121,180,136

0.10%

WAC - Remit Current

7.64%

N/A

7.64%

Cum Scheduled Principal

187,128.62

6 mo. Rolling Average

116,711

121,180,136

0.10%

WAC - Remit Original

7.65%

N/A

7.65%

Cum Unscheduled Principal

3,682,861.80

12 mo. Rolling Average

116,711

121,180,136

0.10%

WAC - Current

8.02%

N/A

8.02%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

8.03%

N/A

8.03%

Cum Repurchases

3,431,943.73

3 mo. Cum Loss

0.00

WAL - Current

352.75

N/A

352.75

6 mo. Cum loss

0.00

WAL - Original

354.84

N/A

354.84

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

118,752,806.03

608

96.96%

Current Index Rate

Scheduled Principal

61,739.65

0.05%

Next Index Rate

Unscheduled Principal

81,491.34

0.07%

Liquidations

0.00

0.00%

Repurchases

0.00

0.00%

Ending Pool

118,609,575.04

607

96.84%

Average Loan Balance

195,402.92

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

87.95%

Cash Out/Refinance

41.56%

SFR

82.32%

Min

Max

W A

FICO

620

822

655.62

Pool Detail and Performance Indicators Pool 4A

Misc/Additional Information

Pool Level Information

N/A

Balance

104,559,505.95

49,406,186.36

97,870,547.68

Owner Occupied

103,635,094.06

87.17%

Page 22 of 76

24-May-2007 04:45

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Pool Detail

Performance Indicators

Factors Impacting Principal Payment Rules

WA Rates/Life

Historical

Amount

Count

Delinquency Levels

Num

Den

Fixed

Adj

Overall

Cut-off Pool Balance

83,997,536.09

432

3 mo. Rolling Average

1,280,765

82,948,856

1.55%

WAC - Remit Current

7.67%

N/A

7.67%

Cum Scheduled Principal

96,240.60

6 mo. Rolling Average

1,280,765

82,948,856

1.55%

WAC - Remit Original

7.67%

N/A

7.67%

Cum Unscheduled Principal

2,094,053.97

12 mo. Rolling Average

1,280,765

82,948,856

1.55%

WAC - Current

8.10%

N/A

8.10%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

8.10%

N/A

8.10%

Cum Repurchases

1,215,456.49

3 mo. Cum Loss

0.00

WAL - Current

353.52

N/A

353.52

6 mo. Cum loss

0.00

WAL - Original

355.56

N/A

355.56

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

82,404,642.41

424

98.10%

Current Index Rate

Scheduled Principal

31,643.39

0.04%

Next Index Rate

Unscheduled Principal

565,757.50

0.67%

Liquidations

0.00

0.00%

Repurchases

0.00

0.00%

Ending Pool

81,807,241.52

421

97.39%

Average Loan Balance

194,316.49

Current Loss Detail

Amount

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Realized Loss Adjustment

0.00

Properties

%/Score

Net Liquidation

0.00

Cut-off LTV

81.51%

Cash Out/Refinance

48.24%

SFR

55.86%

Min

Max

W A

FICO

620

817

689.96

Pool Detail and Performance Indicators Pool 4B

Misc/Additional Information

Pool Level Information

N/A

Balance

67,227,006.62

52.98%

39,787,682.84

46,073,241.58

Owner Occupied

43,700,784.74

Page 23 of 76

24-May-2007 04:45

Pool 1A-1B

Pool 2

Pool 3A-3B

Pool 4A-4B

> Delinquency Trigger Event (2)

Delinquency Event Calc (1)

Numerator

0.00

Deniominator

415,565,398

394,810,461

265,230,430

201,157,448

Percentage

0.00%

> Loss Trigger Event? (3)

Cumulative Loss

Amount

Percentage

0.00%

> Overall Trigger Event?

Step Down Date

Distribution Count

3.00

Current Specified Enhancement %(4)

7.07%

10.22%

10.30%

9.79%

Step Down % (5)

13.60%

19.60%

19.30%

19.00%

% of Current Specified Enhancement % (6)

40.00%

35.70%

36.25%

50.00%

> Step Down Date?

Extra Principal

0.00

Cumulative Extra Principal

0.00

OC Release

0.00

Original OC

1,701,064.00

4,874,659.00

2,772,075.00

3,303,634.00

Target OC

1,701,064.00

4,874,659.00

2,772,075.00

3,303,634.00

Beginning OC

1,701,064.00

4,874,659.00

2,772,075.00

3,303,634.00

OC Amount per PSA

1,701,064.00

4,874,659.00

2,772,075.00

3,303,634.00

Ending OC

1,701,064.00

4,874,659.00

2,772,075.00

3,303,634.00

Mezz Certificates

27,213,000.00

34,931,000.00

23,975,000.00

16,311,000.00

OC Deficiency

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Other Related Information

Page 24 of 76

24-May-2007 04:45

1A-A1

Act/360

62,124,913.75

5.480000000%

283,703.79

0.00

283,703.79

0.00

1A-A2

Act/360

7,216,148.21

5.550000000%

33,374.70

0.00

33,374.70

0.00

1B-A1

Act/360

147,927,678.83

5.480000000%

675,536.41

0.00

675,536.41

0.00

1B-A2

30/360

136,357,725.80

6.170000000%

701,105.97

0.00

701,105.97

0.00

1B-A3

Act/360

33,024,867.20

5.550000000%

152,740.01

0.00

152,740.01

0.00

2-A1

Act/360

181,178,711.60

5.400000000%

815,304.20

0.00

815,304.20

0.00

2-A2

Act/360

79,771,000.00

5.480000000%

364,287.57

0.00

364,287.57

0.00

2-A3

Act/360

40,805,000.00

5.560000000%

189,063.17

0.00

189,063.17

0.00

2-A4

Act/360

53,250,090.56

5.550000000%

246,281.67

0.00

246,281.67

0.00

3A-A

30/360

103,155,235.85

7.000000000%

601,738.88

0.00

601,738.88

0.00

3B-A1

30/360

97,359,994.69

7.000000000%

567,933.30

0.00

567,933.30

0.00

3B-A2

30/360

19,103,381.86

6.500000000%

103,476.65

0.00

103,476.65

0.00

3B-A3

30/360

18,864,742.87

6.010000000%

94,480.92

0.00

94,480.92

0.00

4A-A1

30/360

39,620,562.71

5.630000000%

185,886.47

0.00

185,886.47

0.00

4A-A2

30/360

48,802,127.29

5.630000000%

228,963.31

0.00

228,963.31

0.00

4A-A3

30/360

7,982,288.54

5.630000000%

37,450.24

0.00

37,450.24

0.00

4A-A4

30/360

10,712,308.53

5.630000000%

50,258.58

0.00

50,258.58

0.00

4A-AIO

30/360

107,117,287.07

1.370000000%

122,292.24

5,370.00

0.00

127,662.24

0.00

4B-A1

30/360

66,982,778.82

5.630000000%

314,260.87

0.00

314,260.87

0.00

4B-A2

30/360

7,442,748.55

5.630000000%

34,918.90

0.00

34,918.90

0.00

4B-AIO

30/360

74,425,527.37

1.370000000%

84,969.14

18,217.96

0.00

103,187.10

0.00

1-M1

Act/360

5,103,000.00

5.600000000%

23,814.00

0.00

23,814.00

0.00

1-M2

Act/360

5,315,000.00

5.620000000%

24,891.92

0.00

24,891.92

0.00

1-M3

Act/360

3,189,000.00

5.650000000%

15,014.88

0.00

15,014.88

0.00

1-M4

Act/360

2,126,000.00

5.740000000%

10,169.37

0.00

10,169.37

0.00

1-M5

Act/360

2,126,000.00

5.770000000%

10,222.52

0.00

10,222.52

0.00

1-M6

Act/360

2,126,000.00

5.850000000%

10,364.25

0.00

10,364.25

0.00

1-M7

Act/360

2,976,000.00

6.820000000%

16,913.60

0.00

16,913.60

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part I

- - A c c r u a l - -

- - - - - - - - O u t s t a n d i n g - - - - - - - -

Class

Method

Days

Opening Balance

Pass-Thru Rate

Accrual

Certificate

Interest

Total Interest

Additions

Total Interest

Deductions

Remaining

Basis Risk
Carry-Fwd

Shortfall

Outstanding Relief

Act / Prepayment

Interest Shortfalls

Net Cap

Rate in

Effect Y/N

(1)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Distributable

Certificate

Interest

Interest Payment

Amount

Current Period

(Shortfall) /

Recovery

Remaining Int

Carry-Forward

Shortfall

Page 25 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part I

1-M8

Act/360

4,252,000.00

6.869054350%

24,339.35

357.68

0.00

24,697.03

0.00

Yes

2-M1

Act/360

6,296,000.00

5.600000000%

29,381.33

0.00

29,381.33

0.00

2-M2

Act/360

5,890,000.00

5.620000000%

27,584.83

0.00

27,584.83

0.00

2-M3

Act/360

3,452,000.00

5.650000000%

16,253.17

0.00

16,253.17

0.00

2-M4

Act/360

3,046,000.00

5.740000000%

14,570.03

0.00

14,570.03

0.00

2-M5

Act/360

3,046,000.00

5.770000000%

14,646.18

0.00

14,646.18

0.00

2-M6

Act/360

2,031,000.00

5.850000000%

9,901.13

0.00

9,901.13

0.00

2-M7

Act/360

2,031,000.00

6.320000000%

10,696.60

0.00

10,696.60

0.00

2-M8

Act/360

2,031,000.00

6.820000000%

11,542.85

0.00

11,542.85

0.00

2-M9

Act/360

2,031,000.00

6.858242660%

11,607.58

358.40

0.00

11,965.98

0.00

Yes

2-M10

Act/360

5,077,000.00

6.858242660%

29,016.08

895.91

0.00

29,911.99

0.00

Yes

3-M1

30/360

4,435,000.00

5.890000000%

21,768.46

0.00

21,768.46

0.00

3-M2

30/360

3,880,000.00

5.940000000%

19,206.00

0.00

19,206.00

0.00

3-M3

30/360

2,356,000.00

5.990000000%

11,760.37

0.00

11,760.37

0.00

3-M4

30/360

4,158,000.00

6.230000000%

21,586.95

0.00

21,586.95

0.00

3-M5

30/360

1,940,000.00

6.280000000%

10,152.67

0.00

10,152.67

0.00

3-M6

30/360

3,187,000.00

6.580000000%

17,475.38

0.00

17,475.38

0.00

3-M7

30/360

1,386,000.00

6.820000000%

7,877.10

0.00

7,877.10

0.00

3-M8

30/360

2,633,000.00

7.000000000%

15,359.17

0.00

15,359.17

0.00

4-M1

30/360

5,884,000.00

5.960000000%

29,223.87

0.00

29,223.87

0.00

4-M2

30/360

1,652,000.00

6.010000000%

8,273.77

0.00

8,273.77

0.00

4-M3

30/360

3,097,000.00

6.160000000%

15,897.93

0.00

15,897.93

0.00

4-M4

30/360

1,239,000.00

6.310000000%

6,515.08

0.00

6,515.08

0.00

4-M5

30/360

2,375,000.00

6.590000000%

13,042.71

0.00

13,042.71

0.00

4-M6

30/360

1,032,000.00

7.000000000%

6,020.00

0.00

6,020.00

0.00

4-M7

30/360

1,032,000.00

7.000000000%

6,020.00

0.00

6,020.00

0.00

1-X

415,565,397.79

N/A

424,813.33

0.00

396,263.51

0.00

1-XS

419,825,804.68

N/A

0.00

396,263.51

0.00

396,263.51

0.00

- - A c c r u a l - -

- - - - - - - - O u t s t a n d i n g - - - - - - - -

Class

Method

Days

Opening Balance

Pass-Thru Rate

Accrual

Certificate

Interest

Total Interest

Additions

Total Interest

Deductions

Remaining

Basis Risk
Carry-Fwd

Shortfall

Outstanding Relief

Act / Prepayment

Interest Shortfalls

Net Cap

Rate in

Effect Y/N

(1)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Distributable

Certificate

Interest

Interest Payment

Amount

Current Period

(Shortfall) /

Recovery

Remaining Int

Carry-Forward

Shortfall

Page 26 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part I

1-CX

419,825,804.68

N/A

0.00

1-SX

419,825,804.68

N/A

0.00

2-X

394,810,461.16

N/A

0.00

465,030.92

0.00

465,030.92

0.00

2-CX

402,310,081.07

N/A

0.00

2-SX

402,310,081.07

N/A

0.00

2-XS

402,310,081.07

N/A

0.00

465,030.92

0.00

465,030.92

0.00

1-P

100.00

N/A

0.00

8,901.00

0.00

8,901.00

0.00

2-P

100.00

N/A

0.00

14,784.00

0.00

14,784.00

0.00

3-X

265,230,430.27

N/A

142,347.42

4,060.61

0.00

146,408.03

0.00

4-X

201,157,448.44

N/A

139,257.91

4,228.45

0.00

143,486.35

0.00

1-R

N/A

0.00

2-R

N/A

0.00

3-R

N/A

0.00

4-R

N/A

0.00

1-LT-R

N/A

0.00

2-LT-R

N/A

0.00

3-LT-R

N/A

0.00

4-LT-R

N/A

0.00

Total

2,471,042,748.87

7,115,554.78

1,383,499.36

0.00

8,470,504.31

0.00

- - A c c r u a l - -

- - - - - - - - O u t s t a n d i n g - - - - - - - -

Class

Method

Days

Opening Balance

Pass-Thru Rate

Accrual

Certificate

Interest

Total Interest

Additions

Total Interest

Deductions

Remaining

Basis Risk
Carry-Fwd

Shortfall

Outstanding Relief

Act / Prepayment

Interest Shortfalls

Net Cap

Rate in

Effect Y/N

(1)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Distributable

Certificate

Interest

Interest Payment

Amount

Current Period

(Shortfall) /

Recovery

Remaining Int

Carry-Forward

Shortfall

Page 27 of 76

24-May-2007 04:46

1A-A1

24-May-07

25-Apr-07

25-May-07

848,825.72

0.00

1A-A2

24-May-07

25-Apr-07

25-May-07

99,855.20

0.00

1B-A1

24-May-07

25-Apr-07

25-May-07

2,029,381.48

0.00

1B-A2

30-Apr-07

1-Apr-07

1-May-07

2,130,189.55

0.00

1B-A3

24-May-07

25-Apr-07

25-May-07

458,846.85

0.00

2-A1

24-May-07

25-Apr-07

25-May-07

2,489,596.41

0.00

2-A2

24-May-07

25-Apr-07

25-May-07

1,080,719.78

0.00

2-A3

24-May-07

25-Apr-07

25-May-07

560,887.40

0.00

2-A4

24-May-07

25-Apr-07

25-May-07

743,487.61

0.00

3A-A

30-Apr-07

1-Apr-07

1-May-07

1,840,257.96

0.00

3B-A1

30-Apr-07

1-Apr-07

1-May-07

1,755,396.91

0.00

3B-A2

30-Apr-07

1-Apr-07

1-May-07

319,830.86

0.00

3B-A3

30-Apr-07

1-Apr-07

1-May-07

292,026.40

0.00

4A-A1

24-May-07

1-Apr-07

1-May-07

570,296.17

0.00

4A-A2

24-May-07

1-Apr-07

1-May-07

702,455.10

0.00

4A-A3

24-May-07

1-Apr-07

1-May-07

114,896.62

0.00

4A-A4

24-May-07

1-Apr-07

1-May-07

154,192.37

0.00

4A-AIO

24-May-07

1-Apr-07

1-May-07

382,127.76

0.00

5,370.00

0.00

4B-A1

24-May-07

1-Apr-07

1-May-07

949,674.64

0.00

4B-A2

24-May-07

1-Apr-07

1-May-07

105,522.49

0.00

4B-AIO

24-May-07

1-Apr-07

1-May-07

281,039.12

0.00

18,217.96

0.00

1-M1

24-May-07

25-Apr-07

25-May-07

70,648.20

0.00

1-M2

24-May-07

25-Apr-07

25-May-07

73,846.03

0.00

1-M3

24-May-07

25-Apr-07

25-May-07

44,544.13

0.00

1-M4

24-May-07

25-Apr-07

25-May-07

30,169.13

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part II

- - - - - - - - - - - - - - - - - - - - - - A d d i t i o n s - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - D e d u c t i o n s - - - - - - - - - -

Class

Record Date

Prior Interest Due

Date

Current Interest

Due Date

Cumulative Interest

Payment

Interest Rate

SWAP Agreement

Prepayment

Premiums

Prior Int Carry-Fwd

Shortfall

Current Basis Risk

Carry-Fwd

Shortfall

(1)

Other Interest Proceeds are additional interest amounts specifically allocated to the bond(s) and used in determining the bonds Distributable Interest.

(2)

Interest Carry-Forward Shortfall is unpaid interest with interest thereon.

(3)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Prior Shortfall

Reimbursement

Other Interest

Proceeds

(1)

Other Interest

Losses

Current Int Carry-

Fwd Shortfall

(2)

Page 28 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part II

1-M5

24-May-07

25-Apr-07

25-May-07

30,326.81

0.00

1-M6

24-May-07

25-Apr-07

25-May-07

30,747.28

0.00

1-M7

24-May-07

25-Apr-07

25-May-07

50,177.02

0.00

1-M8

24-May-07

25-Apr-07

25-May-07

73,267.86

0.00

357.68

0.00

2-M1

24-May-07

25-Apr-07

25-May-07

87,164.62

0.00

2-M2

24-May-07

25-Apr-07

25-May-07

81,835.00

0.00

2-M3

24-May-07

25-Apr-07

25-May-07

48,217.73

0.00

2-M4

24-May-07

25-Apr-07

25-May-07

43,224.43

0.00

2-M5

24-May-07

25-Apr-07

25-May-07

43,450.34

0.00

2-M6

24-May-07

25-Apr-07

25-May-07

29,373.36

0.00

2-M7

24-May-07

25-Apr-07

25-May-07

31,733.25

0.00

2-M8

24-May-07

25-Apr-07

25-May-07

34,243.79

0.00

2-M9

24-May-07

25-Apr-07

25-May-07

35,499.06

0.00

358.40

0.00

2-M10

24-May-07

25-Apr-07

25-May-07

88,738.90

0.00

895.91

0.00

3-M1

30-Apr-07

1-Apr-07

1-May-07

65,305.38

0.00

3-M2

30-Apr-07

1-Apr-07

1-May-07

57,618.00

0.00

3-M3

30-Apr-07

1-Apr-07

1-May-07

35,281.10

0.00

3-M4

30-Apr-07

1-Apr-07

1-May-07

64,760.85

0.00

3-M5

30-Apr-07

1-Apr-07

1-May-07

30,458.00

0.00

3-M6

30-Apr-07

1-Apr-07

1-May-07

52,426.15

0.00

3-M7

30-Apr-07

1-Apr-07

1-May-07

23,631.30

0.00

3-M8

30-Apr-07

1-Apr-07

1-May-07

46,077.51

0.00

4-M1

30-Apr-07

1-Apr-07

1-May-07

87,671.60

0.00

4-M2

30-Apr-07

1-Apr-07

1-May-07

24,821.30

0.00

4-M3

30-Apr-07

1-Apr-07

1-May-07

47,693.79

0.00

- - - - - - - - - - - - - - - - - - - - - - A d d i t i o n s - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - D e d u c t i o n s - - - - - - - - - -

Prepayment

Premiums

Prior Int Carry-Fwd

Shortfall

Class

Record Date

Prior Interest Due

Date

Current Interest

Due Date

Current Basis Risk

Carry-Fwd

Shortfall

(1)

Other Interest Proceeds are additional interest amounts specifically allocated to the bond(s) and used in determining the bonds Distributable Interest.

(2)

Interest Carry-Forward Shortfall is unpaid interest with interest thereon.

(3)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Prior Shortfall

Reimbursement

Other Interest

Proceeds

(1)

Other Interest

Losses

Current Int Carry-

Fwd Shortfall

(2)

Cumulative Interest

Payment

Interest Rate

SWAP Agreement

Page 29 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part II

4-M4

30-Apr-07

1-Apr-07

1-May-07

19,545.22

0.00

4-M5

30-Apr-07

1-Apr-07

1-May-07

39,128.13

0.00

4-M6

30-Apr-07

1-Apr-07

1-May-07

18,060.00

0.00

4-M7

30-Apr-07

1-Apr-07

1-May-07

18,060.00

0.00

1-X

30-Apr-07

1-Apr-07

1-May-07

1,286,687.76

0.00

1-XS

1-Apr-07

1-May-07

1,286,687.76

0.00

396,263.51

0.00

1-CX

1-Apr-07

1-May-07

0.00

1-SX

1-Apr-07

1-May-07

0.00

2-X

30-Apr-07

1-Apr-07

1-May-07

1,537,464.82

0.00

465,030.92

0.00

2-CX

1-Apr-07

1-May-07

0.00

2-SX

1-Apr-07

1-May-07

0.00

2-XS

1-Apr-07

1-May-07

1,537,464.81

0.00

465,030.92

0.00

1-P

30-Apr-07

1-Apr-07

1-May-07

34,039.39

0.00

8,901.00

0.00

2-P

30-Apr-07

1-Apr-07

1-May-07

14,784.00

0.00

14,784.00

0.00

3-X

30-Apr-07

1-Apr-07

1-May-07

472,016.73

0.00

4,060.61

0.00

4-X

30-Apr-07

1-Apr-07

1-May-07

477,667.45

0.00

4,228.45

0.00

1-R

30-Apr-07

1-Apr-07

1-May-07

0.00

2-R

30-Apr-07

1-Apr-07

1-May-07

0.00

3-R

30-Apr-07

1-Apr-07

1-May-07

0.00

4-R

30-Apr-07

1-Apr-07

1-May-07

0.00

1-LT-R

30-Apr-07

1-Apr-07

1-May-07

0.00

2-LT-R

30-Apr-07

1-Apr-07

1-May-07

0.00

3-LT-R

30-Apr-07

1-Apr-07

1-May-07

0.00

4-LT-R

30-Apr-07

1-Apr-07

1-May-07

0.00

- - - - - - - - - - - - - - - - - - - - - - A d d i t i o n s - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - D e d u c t i o n s - - - - - - - - - -

Prepayment

Premiums

Prior Int Carry-Fwd

Shortfall

Class

Record Date

Prior Interest Due

Date

Current Interest

Due Date

Current Basis Risk

Carry-Fwd

Shortfall

(1)

Other Interest Proceeds are additional interest amounts specifically allocated to the bond(s) and used in determining the bonds Distributable Interest.

(2)

Interest Carry-Forward Shortfall is unpaid interest with interest thereon.

(3)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Prior Shortfall

Reimbursement

Other Interest

Proceeds

(1)

Other Interest

Losses

Current Int Carry-

Fwd Shortfall

(2)

Cumulative Interest

Payment

Interest Rate

SWAP Agreement

Page 30 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part II

Total

26,114,064.39

0.00

1,383,499.36

0.00

- - - - - - - - - - - - - - - - - - - - - - A d d i t i o n s - - - - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - D e d u c t i o n s - - - - - - - - - -

Class

Record Date

Prior Interest Due

Date

Current Interest

Due Date

Current Basis Risk

Carry-Fwd

Shortfall

(1)

Other Interest Proceeds are additional interest amounts specifically allocated to the bond(s) and used in determining the bonds Distributable Interest.

(2)

Interest Carry-Forward Shortfall is unpaid interest with interest thereon.

(3)

Basis Risk Carry-Forward Shortfall - difference between LIBOR plus margin and the Net Rate Cap.

Prior Shortfall

Reimbursement

Other Interest

Proceeds

(1)

Other Interest

Losses

Current Int Carry-

Fwd Shortfall

(2)

Cumulative Interest

Payment

Interest Rate

SWAP Agreement

Prepayment

Premiums

Prior Int Carry-Fwd

Shortfall

Page 31 of 76

24-May-2007 04:46

1A-A1

63,217,000.00

62,124,913.75

6,512.72

1,149,638.77

0.00

2,248,237.75

0.00

60,968,762.26

25-Mar-37

N/A

1A-A2

7,343,000.00

7,216,148.21

756.49

133,536.82

0.00

261,145.09

0.00

7,081,854.90

25-Mar-37

N/A

1B-A1

151,879,000.00

147,927,678.83

15,318.51

2,555,929.49

0.00

6,522,569.17

0.00

145,356,430.83

25-Mar-37

N/A

1B-A2

140,000,000.00

136,357,725.80

14,120.39

2,356,021.10

0.00

6,012,415.69

0.00

133,987,584.30

25-Mar-37

N/A

1B-A3

33,907,000.00

33,024,867.20

3,419.86

570,611.48

0.00

1,456,164.14

0.00

32,450,835.86

25-Mar-37

N/A

2-A1

190,874,000.00

181,178,711.60

75,307.28

4,490,875.17

0.00

14,261,470.85

0.00

176,612,529.15

25-Mar-37

N/A

2-A2

79,771,000.00

0.00

79,771,000.00

25-Mar-37

N/A

2-A3

40,805,000.00

0.00

40,805,000.00

25-Mar-37

N/A

2-A4

54,961,000.00

53,250,090.56

0.00

805,785.69

0.00

2,516,695.13

0.00

52,444,304.87

25-Mar-37

N/A

3A-A

106,980,000.00

103,155,235.85

41,554.20

2,401,973.67

0.00

6,268,292.02

0.00

100,711,707.98

25-Mar-37

N/A

3B-A1

103,219,000.00

97,359,994.69

37,691.24

2,201,109.22

0.00

8,097,805.77

0.00

95,121,194.22

25-Mar-37

N/A

3B-A2

20,253,000.00

19,103,381.86

7,395.55

431,888.17

0.00

1,588,901.85

0.00

18,664,098.15

25-Mar-37

N/A

3B-A3

20,000,000.00

18,864,742.87

7,303.16

426,493.03

0.00

1,569,053.33

0.00

18,430,946.67

25-Mar-37

N/A

4A-A1

40,999,000.00

39,620,562.71

22,836.27

30,142.03

0.00

1,431,415.59

0.00

39,567,584.40

25-Mar-37

N/A

4A-A2

50,500,000.00

48,802,127.29

28,128.29

37,127.07

0.00

1,763,128.07

0.00

48,736,871.93

25-Mar-37

N/A

4A-A3

8,260,000.00

7,982,288.54

4,600.79

6,072.66

0.00

288,384.91

0.00

7,971,615.09

25-Mar-37

N/A

4A-A4

11,085,000.00

10,712,308.53

6,174.30

8,149.58

0.00

387,015.34

0.00

10,697,984.66

25-Mar-37

N/A

4A-AIO

110,844,000.00

107,117,287.07

0.00

106,974,056.08

25-Mar-37

N/A

4B-A1

68,416,000.00

66,982,778.82

28,478.97

509,180.26

0.00

1,970,880.41

0.00

66,445,119.59

25-Mar-37

N/A

4B-A2

7,602,000.00

7,442,748.55

3,164.42

56,577.24

0.00

218,993.11

0.00

7,383,006.89

25-Mar-37

N/A

4B-AIO

76,018,000.00

74,425,527.37

0.00

73,828,126.48

25-Mar-37

N/A

1-M1

5,103,000.00

0.00

5,103,000.00

25-Mar-37

N/A

1-M2

5,315,000.00

0.00

5,315,000.00

25-Mar-37

N/A

1-M3

3,189,000.00

0.00

3,189,000.00

25-Mar-37

N/A

1-M4

2,126,000.00

0.00

2,126,000.00

25-Mar-37

N/A

1-M5

2,126,000.00

0.00

2,126,000.00

25-Mar-37

N/A

1-M6

2,126,000.00

0.00

2,126,000.00

25-Mar-37

N/A

1-M7

2,976,000.00

0.00

2,976,000.00

25-Mar-37

N/A

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Principal Reconciliation

- - - - - - - - - - - - - - - - L o s s e s - - - - - - - - - - - - - - -

- Credit Support -

Class

Original Class

Balance

Beginning Class

Balance

Scheduled

Principal Payment

Unscheduled

Principal

Payment

Extra

Principal

Payment

Cumulative

Principal Payment

Prior
Loss

Reimburs.

Current

Losses

Cumulative

Losses

Interest on

Losses

Ending

Class Balance

Rated

Final

Maturity

Original

Current

Page 32 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Principal Reconciliation

1-M8

4,252,000.00

0.00

4,252,000.00

25-Mar-37

N/A

2-M1

6,296,000.00

0.00

6,296,000.00

25-Mar-37

N/A

2-M2

5,890,000.00

0.00

5,890,000.00

25-Mar-37

N/A

2-M3

3,452,000.00

0.00

3,452,000.00

25-Mar-37

N/A

2-M4

3,046,000.00

0.00

3,046,000.00

25-Mar-37

N/A

2-M5

3,046,000.00

0.00

3,046,000.00

25-Mar-37

N/A

2-M6

2,031,000.00

0.00

2,031,000.00

25-Mar-37

N/A

2-M7

2,031,000.00

0.00

2,031,000.00

25-Mar-37

N/A

2-M8

2,031,000.00

0.00

2,031,000.00

25-Mar-37

N/A

2-M9

2,031,000.00

0.00

2,031,000.00

25-Mar-37

N/A

2-M10

5,077,000.00

0.00

5,077,000.00

25-Mar-37

N/A

3-M1

4,435,000.00

0.00

4,435,000.00

25-Mar-37

N/A

3-M2

3,880,000.00

0.00

3,880,000.00

25-Mar-37

N/A

3-M3

2,356,000.00

0.00

2,356,000.00

25-Mar-37

N/A

3-M4

4,158,000.00

0.00

4,158,000.00

25-Mar-37

N/A

3-M5

1,940,000.00

0.00

1,940,000.00

25-Mar-37

N/A

3-M6

3,187,000.00

0.00

3,187,000.00

25-Mar-37

N/A

3-M7

1,386,000.00

0.00

1,386,000.00

25-Mar-37

N/A

3-M8

2,633,000.00

0.00

2,633,000.00

25-Mar-37

N/A

4-M1

5,884,000.00

0.00

5,884,000.00

25-Mar-37

N/A

4-M2

1,652,000.00

0.00

1,652,000.00

25-Mar-37

N/A

4-M3

3,097,000.00

0.00

3,097,000.00

25-Mar-37

N/A

4-M4

1,239,000.00

0.00

1,239,000.00

25-Mar-37

N/A

4-M5

2,375,000.00

0.00

2,375,000.00

25-Mar-37

N/A

4-M6

1,032,000.00

0.00

1,032,000.00

25-Mar-37

N/A

4-M7

1,032,000.00

0.00

1,032,000.00

25-Mar-37

N/A

1-X

425,266,124.00

415,565,397.79

0.00

408,759,532.16

25-Mar-37

N/A

1-XS

425,266,124.00

419,825,804.68

0.00

419,825,804.68

25-Mar-37

N/A

- - - - - - - - - - - - - - - - L o s s e s - - - - - - - - - - - - - - -

- Credit Support -

Cumulative

Principal Payment

Prior
Loss

Reimburs.

Class

Original Class

Balance

Beginning Class

Balance

Scheduled

Principal Payment

Rated

Final

Maturity

Original

Current

Losses

Cumulative

Losses

Interest on

Losses

Ending

Class Balance

Unscheduled

Principal

Payment

Extra

Principal

Payment

Page 33 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Bond Principal Reconciliation

1-CX

425,266,124.00

419,825,804.68

0.00

419,825,804.68

25-Mar-37

N/A

1-SX

425,266,124.00

419,825,804.68

0.00

419,825,804.68

25-Mar-37

N/A

2-X

406,221,620.00

394,810,461.16

0.00

389,438,493.02

25-Mar-37

N/A

2-CX

406,221,620.00

402,310,081.07

0.00

402,310,081.07

25-Mar-37

N/A

2-SX

406,221,620.00

402,310,081.07

0.00

402,310,081.07

25-Mar-37

N/A

2-XS

406,221,620.00

402,310,081.07

0.00

402,310,081.07

25-Mar-37

N/A

1-P

100.00

0.00

100.00

25-Mar-37

N/A

2-P

100.00

0.00

100.00

25-Mar-37

N/A

3-X

277,207,453.00

265,230,430.27

0.00

259,675,022.02

25-Mar-37

N/A

4-X

206,477,101.00

201,157,448.44

0.00

200,416,816.56

25-Mar-37

N/A

1-R

0.00

25-Mar-37

N/A

2-R

0.00

25-Mar-37

N/A

3-R

0.00

25-Mar-37

N/A

4-R

0.00

25-Mar-37

N/A

1-LT-R

0.00

25-Mar-37

N/A

2-LT-R

0.00

25-Mar-37

N/A

3-LT-R

0.00

25-Mar-37

N/A

4-LT-R

0.00

25-Mar-37

N/A

Total

2,521,166,060.00 2,471,042,748.87

302,762.44

18,171,111.45

0.00

56,862,568.22

0.00

0.00 2,452,568,874.97

- - - - - - - - - - - - - - - - L o s s e s - - - - - - - - - - - - - - -

- Credit Support -

Class

Original Class

Balance

Beginning Class

Balance

Scheduled

Principal Payment

Unscheduled

Principal

Payment

Extra

Principal

Payment

Cumulative

Principal Payment

Ending

Class Balance

Rated

Final

Maturity

Original

Current

Prior
Loss

Reimburs.

Current

Losses

Cumulative

Losses

Interest on

Losses

Page 34 of 76

24-May-2007 04:46

Class

CUSIP

Fitch

Moody's

DBRS

S&P

1A-A1

525245AA4

AAA

Aaa

AAA

1A-A2

525245AB2

AAA

Aaa

AAA

1B-A1

525245AC0

AAA

Aaa

AAA

1B-A2

525245AD8

AAA

Aaa

AAA

1B-A3

525245AE6

AAA

Aaa

AAA

2-A1

525245AF3

Aaa

AAA

2-A2

525245AG1

Aaa

AAA

2-A3

525245AH9

Aaa

AAA

2-A4

525245AJ5

Aaa

AAA

3A-A

525245AK2

Aaa

AAA

3B-A1

525245AL0

Aaa

AAA

3B-A2

525245AM8

Aaa

AAA

3B-A3

525245AN6

Aaa

AAA

4A-A1

525245AP1

AAA

Aaa

4A-A2

525245AQ9

AAA

Aaa

4A-A3

525245AR7

AAA

Aaa

4A-A4

525245AS5

AAA

Aaa

4A-AIO

525245AT3

AAA

Aaa

4B-A1

525245AU0

AAA

Aaa

4B-A2

525245AV8

AAA

Aaa

4B-AIO

525245AW6

AAA

Aaa

1-M1

525245AX4

AA+

Aa1

AA+

1-M2

525245AY2

AA+

Aa2

1-M3

525245AZ9

AA+

Aa3

AA-

1-M4

525245BA3

A+

1-M5

525245BU9

AA-

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Ratings Information

- - - - - - - - - - - - O r i g i n a l R a t i n g s - - - - - - - - - -

- - - - - - - - - - - - - - - - R a t i n g s C h a n g e / C h a n g e D a t e

(1)

- - - - - - - - - - - - - - - -

Fitch

Moody's

DBRS

S&P

NR - Designates that the class was not rated by the rating agency.

(1)

Changed ratings provided on this report are based on information provided by the applicable rating agency via electronic transmission. It shall be understood that this transmission will generally have been provided to LaSalle within 30 days of the payment

date listed on this statement. Because ratings may have changed during the 30 day window, or may not be being provided by the rating agency in an electronic format and therefore not being updated on this report, LaSalle recommends that investors obtain current rating
information directly from the rating agency.

Page 35 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Ratings Information

Class

CUSIP

Fitch

Moody's

DBRS

S&P

1-M6

525245BV7

A+

A-

1-M7

525245BW5

A-

Baa2

BBB+

1-M8

525245BX3

BBB-

2-M1

525245BB1

Aa1

AA+

2-M2

525245BC9

Aa2

2-M3

525245BD7

Aa3

2-M4

525245BE5

2-M5

525245BF2

A+

2-M6

525245CA2

A+

2-M7

525245CB0

Baa1

2-M8

525245CC8

#N/A

A-

2-M9

525245CD6

Baa3

BBB+

2-M10

525245CE4

BBB-

3-M1

525245BG0

Aa1

AA+

3-M2

525245BH8

Aa2

AA+

3-M3

525245BJ4

Aa3

3-M4

525245BK1

AA-

3-M5

525245BL9

A+

3-M6

525245BM7

3-M7

525245BN5

BBB+

3-M8

525245CF1

BBB-

4-M1

525245BP0

AA+

Aa2

4-M2

525245BQ8

AA+

Aa3

AA-

4-M3

525245BR6

AA-

4-M4

525245BS4

A+

A-

4-M5

525245BT2

A-

BBB

- - - - - - - - - - - - O r i g i n a l R a t i n g s - - - - - - - - - -

- - - - - - - - - - - - - - - - R a t i n g s C h a n g e / C h a n g e D a t e

(1)

- - - - - - - - - - - - - - - -

Fitch

Moody's

DBRS

S&P

NR - Designates that the class was not rated by the rating agency.

(1)

Page 36 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Ratings Information

Class

CUSIP

Fitch

Moody's

DBRS

S&P

4-M6

525245CJ3

A-

Baa3

BBB

4-M7

525245CK0

BBB+

BBB-

1-P

9ABSAU60

2-P

9ABSAU61

1-X

9ABSAU56

2-X

9ABSAU57

3-X

9ABSAU58

4-X

9ABSAU59

NR - Designates that the class was not rated by the rating agency.

(1)

- - - - - - - - - - - - O r i g i n a l R a t i n g s - - - - - - - - - -

- - - - - - - - - - - - - - - - R a t i n g s C h a n g e / C h a n g e D a t e

(1)

- - - - - - - - - - - - - - - -

Fitch

Moody's

DBRS

S&P

Page 37 of 76

24-May-2007 04:46

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

4,952

1,214,900,635

22,432,562

14,793,017

215,095

263,967

5,684,588

25-Apr-07

5,089

1,251,759,059

19,053,448

5,446,958

100,273

404,000

26-Mar-07

5,203

1,287,228,097

11,223,706

25-May-07

97.27%

96.55%

1.51%

1.78%

0.81%

1.18%

0.04%

0.02%

0.06%

0.02%

0.31%

0.45%

0.00%

25-Apr-07

98.49%

98.04%

1.16%

1.49%

0.31%

0.43%

0.00%

0.02%

0.01%

0.02%

0.03%

0.00%

26-Mar-07

99.24%

99.14%

0.76%

0.86%

0.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Total (All Loans)

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 38 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

261

68,465,352

3,617,950

1,115,907

25-Apr-07

273

73,113,499

1,376,155

26-Mar-07

278

74,544,080

520,000

25-May-07

95.96%

93.53%

2.94%

4.94%

1.10%

1.52%

0.00%

25-Apr-07

98.56%

98.15%

1.44%

1.85%

0.00%

26-Mar-07

99.64%

99.31%

0.36%

0.69%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 1A

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 39 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

1,179

325,275,777

4,853,748

1,867,900

3,562,898

25-Apr-07

1,215

334,410,693

3,102,050

3,563,000

26-Mar-07

1,241

340,386,973

4,374,752

25-May-07

97.60%

96.94%

1.32%

1.45%

0.33%

0.56%

0.00%

0.75%

1.06%

0.00%

25-Apr-07

98.54%

98.05%

0.73%

0.91%

0.73%

1.04%

0.00%

26-Mar-07

98.96%

98.73%

1.04%

1.27%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 1B

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 40 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

1,399

375,480,721

8,638,643

3,384,535

163,762

1,770,832

25-Apr-07

1,447

388,859,354

4,179,984

1,367,123

404,000

26-Mar-07

1,478

400,236,298

2,073,783

25-May-07

96.42%

2.14%

2.22%

0.96%

0.87%

0.00%

0.14%

0.04%

0.34%

0.45%

0.00%

25-Apr-07

98.44%

98.49%

1.22%

1.06%

0.27%

0.35%

0.00%

0.07%

0.10%

0.00%

26-Mar-07

99.60%

99.48%

0.40%

0.52%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 2

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 41 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

458

106,989,657

1,948,082

3,099,599

100,205

25-Apr-07

473

110,872,198

3,608,599

100,273

26-Mar-07

486

116,663,050

100,341

25-May-07

96.83%

95.41%

1.69%

1.74%

1.27%

2.76%

0.00%

0.21%

0.09%

0.00%

25-Apr-07

97.93%

96.76%

1.86%

3.15%

0.00%

0.21%

0.09%

0.00%

26-Mar-07

99.79%

99.91%

0.21%

0.09%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 3A

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 42 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

644

143,556,877

1,913,165

1,919,437

148,000

25-Apr-07

661

146,780,647

3,720,713

148,000

26-Mar-07

683

154,387,894

412,208

25-May-07

97.72%

97.30%

1.37%

1.30%

0.76%

1.30%

0.15%

0.10%

0.00%

25-Apr-07

98.36%

97.43%

1.49%

2.47%

0.15%

0.10%

0.00%

26-Mar-07

99.71%

99.73%

0.29%

0.27%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 3B

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 43 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

603

117,740,943

518,499

350,133

25-Apr-07

605

118,160,531

592,275

26-Mar-07

617

119,682,555

2,625,481

25-May-07

99.34%

99.27%

0.33%

0.44%

0.33%

0.30%

0.00%

25-Apr-07

99.51%

99.50%

0.49%

0.50%

0.00%

26-Mar-07

97.94%

97.85%

2.06%

2.15%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 4A

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 44 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part I (as of Cut-Off)

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

408

77,391,308

942,475

3,055,506

67,095

350,858

25-Apr-07

415

79,562,136

2,473,672

368,835

26-Mar-07

420

81,327,248

1,117,142

25-May-07

96.91%

94.60%

0.71%

1.15%

1.66%

3.74%

0.24%

0.08%

0.00%

0.48%

0.43%

0.00%

25-Apr-07

97.88%

96.55%

1.65%

3.00%

0.47%

0.45%

0.00%

26-Mar-07

99.06%

98.64%

0.94%

1.36%

0.00%

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Pool 4B

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Page 45 of 76

24-May-2007 04:46

Balance

25-May-07

103,680

5,580,907

163,762

100,205

25-Apr-07

404,000

100,273

26-Mar-07

25-May-07

0.00%

0.02%

0.01%

0.29%

0.44%

0.00%

0.04%

0.01%

0.00%

0.02%

0.01%

25-Apr-07

0.00%

0.02%

0.03%

0.00%

0.02%

0.01%

0.00%

26-Mar-07

0.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Total (All Loans)

61-90 Days

90 + Days

Current

31-60 Days

Page 46 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

25-Apr-07

26-Mar-07

25-May-07

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Pool 1A

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

Page 47 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

3,562,898

25-Apr-07

26-Mar-07

25-May-07

0.00%

0.75%

1.06%

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Pool 1B

61-90 Days

90 + Days

Current

31-60 Days

Page 48 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

1,770,832

163,762

25-Apr-07

404,000

26-Mar-07

25-May-07

0.00%

0.34%

0.45%

0.00%

0.14%

0.04%

0.00%

25-Apr-07

0.00%

0.07%

0.10%

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Pool 2

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

Page 49 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

100,205

25-Apr-07

100,273

26-Mar-07

25-May-07

0.00%

0.21%

0.09%

25-Apr-07

0.00%

0.21%

0.09%

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Pool 3A

61-90 Days

90 + Days

Current

31-60 Days

Page 50 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

25-Apr-07

26-Mar-07

25-May-07

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Pool 3B

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

Page 51 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

25-Apr-07

26-Mar-07

25-May-07

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Pool 4A

61-90 Days

90 + Days

Current

31-60 Days

Page 52 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Loan Status Summary Part II (as of Cut-Off)

Balance

25-May-07

103,680

247,178

25-Apr-07

26-Mar-07

25-May-07

0.00%

0.24%

0.13%

0.24%

0.30%

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

- - - - - - - - - - - I n F o r e c l o s u r e a n d D e l i n q u e n t - - - - - - - - - - - - -

- - - - - - - - - - - - - - - I n R E O a n d D e l i n q u e n t - - - - - - - - - - - - - -

- - - - - - - - - - - - - I n B a n k r u p t c y a n d D e l i n q u e n t - - - - - - - - - - - - -

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

90 + Days

Pool 4B

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

Page 53 of 76

24-May-2007 04:46

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

5,091

1,258,289,864

18,106,476

0.00

355

7.75%

7.16%

25-Apr-07

5,167

1,276,763,738

21,298,044

0.00

356

7.76%

7.17%

26-Mar-07

5,243

1,298,451,803

16,359,161

0.00

357

7.76%

7.17%

25-May-07

272

73,199,209

1,278,500

0.00

355

8.11%

7.05%

25-Apr-07

277

74,489,654

563,900

0.00

356

8.12%

7.05%

26-Mar-07

279

75,064,080

636,721

0.00

357

8.12%

7.06%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Payoff/Loss Summary

Curr Weighted Avg.

Total (All Loans)

Pool 1A

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 54 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Payoff/Loss Summary

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

1,208

335,560,323

5,454,608

0.00

355

7.96%

6.93%

25-Apr-07

1,233

341,075,744

3,636,958

0.00

356

7.96%

6.93%

26-Mar-07

1,254

344,761,724

4,757,000

0.00

357

7.97%

6.94%

25-May-07

1,451

389,438,493

5,284,099

0.00

355

7.24%

6.97%

25-Apr-07

1,470

394,810,461

7,412,540

0.00

356

7.26%

6.98%

26-Mar-07

1,484

402,310,081

3,804,854

0.00

357

7.26%

6.98%

Curr Weighted Avg.

Pool 1B

Pool 2

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 55 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Payoff/Loss Summary

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

473

112,137,543

2,395,802

0.00

355

7.74%

7.34%

25-Apr-07

483

114,581,070

2,122,139

0.00

355

7.75%

7.35%

26-Mar-07

487

116,763,391

1,597,120

0.00

356

7.76%

7.35%

25-May-07

659

147,537,479

3,054,429

0.00

354

8.01%

7.44%

25-Apr-07

672

150,649,360

4,078,535

0.00

355

8.02%

7.45%

26-Mar-07

685

154,800,102

3,941,957

0.00

356

8.04%

7.47%

Curr Weighted Avg.

Pool 3A

Pool 3B

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 56 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Asset-Backed Facts ~ 15 Month Historical Payoff/Loss Summary

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

607

118,609,575

74,797

0.00

353

8.02%

7.64%

25-Apr-07

608

118,752,806

3,483,972

0.00

354

8.03%

7.65%

26-Mar-07

630

122,308,036

103,761

0.00

355

8.03%

7.65%

25-May-07

421

81,807,242

564,241

0.00

354

8.10%

7.67%

25-Apr-07

424

82,404,642

0.00

355

8.10%

7.67%

26-Mar-07

424

82,444,389

1,517,748

0.00

356

8.10%

7.67%

Curr Weighted Avg.

Pool 4A

Pool 4B

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 57 of 76

24-May-2007 04:46

SMM (Single Monthly Mortality)

Total

Current Period

1.42%

3-Month Average

1.44%

6-Month Average

1.44%

12-Month Average

1.44%

Average Since Cut-Off

1.44%

CPR (Conditional Prepayment Rate)

Total

Current Period

15.81%

3-Month Average

15.95%

6-Month Average

15.95%

12-Month Average

15.95%

Average Since Cut-Off

15.95%

PSA (Public Securities Association)

Total

Current Period

263%

3-Month Average

266%

6-Month Average

266%

12-Month Average

266%

Average Since Cut-Off

266%

SMM

Single Monthly Mortality

(Partial and Full Prepayments + Repurchases + Curtailments + Liquidations + Other Prin Proceeds) / (Beginning Collateral Bal - Scheduled Prin)

CPR

Conditional Prepayment Rate

1 - (1 - SMM)^12)

PSA

Public Securities Association

100 * CPR / (0.2 * MIN(30,WAS))

WAS

Weighted Average Seasoning

(Original Term - Remaining Term) * (Current Scheduled Balance / Deal Scheduled Principal Balance)

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Prepayment Summary

0.00%

2.43%

4.86%

7.29%

9.71%

12.14%

14.57%

17.00%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

0.00%

14.29%

28.57%

42.86%

57.14%

71.43%

85.71%

100.00%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

229%

457%

686%

914%

1143%

1371%

1600%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Page 58 of 76

24-May-2007 04:46

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

5,000

74,000

507

10.02%

28,294,798

2.26%

19,000

74,000

534

10.11%

29,656,119

2.27%

74,000

100,000

381

7.53%

33,179,736

2.65%

74,000

100,000

404

7.65%

35,159,395

2.69%

100,000

126,000

452

8.93%

51,414,316

4.11%

100,000

126,000

467

8.84%

53,125,478

4.06%

126,000

152,000

461

9.11%

64,230,284

5.14%

126,000

152,000

479

9.07%

66,686,853

5.10%

152,000

178,000

381

7.53%

62,979,111

5.04%

152,000

178,000

396

7.50%

65,530,549

5.01%

178,000

202,000

346

6.84%

65,713,522

5.25%

178,000

202,000

363

6.87%

68,982,678

5.28%

202,000

259,000

666

13.16%

152,879,856

12.23%

202,000

259,000

695

13.16%

159,607,739

12.21%

259,000

316,000

492

9.73%

140,738,804

11.25%

259,000

316,000

509

9.64%

145,664,479

11.14%

316,000

373,000

301

5.95%

103,354,037

8.26%

316,000

373,000

318

6.02%

109,158,884

8.35%

373,000

430,000

281

5.55%

113,849,762

9.10%

373,000

430,000

292

5.53%

118,304,697

9.05%

430,000

488,000

285

5.63%

130,829,712

10.46%

430,000

488,000

298

5.64%

136,833,929

10.47%

488,000

2,000,000

506

10.00%

303,070,502

24.24%

488,000

2,625,000

526

9.96%

318,693,361

24.38%

5,059

100.00%

1,250,534,439

100.00%

5,281

100.00%

1,307,404,161

100.00%

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

5.00%

6.88%

739

14.61%

225,430,962

18.03%

5.00%

6.88%

753

14.26%

230,030,941

17.59%

6.88%

7.05%

183

3.62%

53,919,250

4.31%

6.88%

7.06%

192

3.64%

57,290,971

4.38%

7.05%

7.22%

157

3.10%

43,893,700

3.51%

7.06%

7.25%

405

7.67%

114,771,205

8.78%

7.22%

7.39%

537

10.61%

152,438,597

12.19%

7.25%

7.44%

311

5.89%

86,983,973

6.65%

7.39%

7.56%

364

7.20%

94,831,321

7.58%

7.44%

7.63%

635

12.02%

173,426,968

13.26%

7.56%

7.75%

577

11.41%

154,099,727

12.32%

7.63%

7.85%

350

6.63%

88,166,215

6.74%

7.75%

8.00%

596

11.78%

140,177,081

11.21%

7.85%

8.08%

618

11.70%

148,041,674

11.32%

8.00%

8.25%

377

7.45%

84,641,449

6.77%

8.08%

8.30%

393

7.44%

88,317,912

6.76%

8.25%

8.50%

383

7.57%

77,564,165

6.20%

8.30%

8.52%

392

7.42%

78,827,209

6.03%

8.50%

8.75%

396

7.83%

77,282,774

6.18%

8.52%

8.73%

270

5.11%

54,767,917

4.19%

8.75%

9.00%

295

5.83%

56,650,718

4.53%

8.73%

9.00%

466

8.82%

90,085,177

6.89%

9.00%

12.08%

455

8.99%

89,604,696

7.17%

9.00%

12.08%

496

9.39%

96,693,998

7.40%

5,059

100.00%

1,250,534,439

100.00%

5,281

100.00%

1,307,404,161

100.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part I

Distribution by Current Ending Principal Balance

Distribution by Cut-off Principal Balance

Distribution by Current Mortgage Rate

Distribution by Original Mortgage Rate

Page 59 of 76

24-May-2007 04:46

2,459

701,992,202

56.14%

355.06

7.67%

2,573

733,007,233

56.07%

360.00

7.68%

2,600

548,542,237

43.86%

353.89

7.84%

2,708

574,396,927

43.93%

359.68

7.86%

5,059

1,250,534,439

100.00%

5,281

1,307,404,161

100.00%

3,085

725,418,346

58.01%

354.37

7.70%

3,245

760,879,366

58.20%

359.78

7.72%

856

264,290,141

21.13%

354.99

7.55%

885

278,596,577

21.31%

360.00

7.57%

668

153,072,713

12.24%

354.63

8.05%

686

157,162,082

12.02%

360.00

8.07%

441

106,182,182

8.49%

354.59

8.13%

455

109,129,949

8.35%

359.88

8.14%

1,390,058

0.11%

352.43

7.42%

1,454,683

0.11%

360.00

7.44%

180,999

0.01%

354.00

6.50%

181,504

0.01%

360.00

6.50%

5,059

1,250,534,439

100.00%

5,281

1,307,404,161

100.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

Adjustable

Distribution by Product Characteristics (Current)

Product Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Fixed 1st Lien

Total

Distribution by Property Types (Current)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

SF Unattached Dwelling

PUD

Multifamily

Condo - Low Facility

Other

Manufactured Housing

Total

Distribution by Product Characteristics (Cut-off)

Product Type

# of

Loans

Original Principal

Balance

% of

Balance

WAMM

WAC

Adjustable

Fixed 1st Lien

Total

Distribution by Property Types (Cut-off)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

SF Unattached Dwelling

PUD

Multifamily

Condo - Low Facility

Other

Manufactured Housing

Total

Page 60 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

3,045

884,072,176

70.70%

354.59

7.50%

3,153

922,592,363

70.57%

359.84

7.52%

1,813

303,735,415

24.29%

354.39

8.36%

1,921

319,470,754

24.44%

359.89

8.38%

201

62,726,848

5.02%

354.76

8.25%

207

65,341,043

5.00%

360.00

8.22%

5,059

1,250,534,439

100.00%

5,281

1,307,404,161

100.00%

2,989

723,744,032

57.87%

354.76

7.84%

3,142

758,671,325

58.03%

359.98

7.86%

1,254

327,757,244

26.21%

354.40

7.67%

1,301

342,464,736

26.19%

359.83

7.69%

589

147,932,910

11.83%

354.29

7.44%

603

153,365,158

11.73%

359.58

7.46%

226

50,736,367

4.06%

353.25

7.75%

234

52,538,494

4.02%

359.16

7.76%

363,886

0.03%

355.00

6.00%

364,447

0.03%

360.00

6.00%

5,059

1,250,534,439

100.00%

5,281

1,307,404,161

100.00%

Owner Occupied - Primary Residence

Non-Owner Occupied

Owner Occupied - Secondary Residence

Total

Purchase

Refinance/Equity Takeout

Refinance/No Cash Out

Other

Unknown

Total

Distribution by Occupancy Type (Current)

Occupancy Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Loan Purpose (Current)

Loan Purpose

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Occupancy Type (Cut-off)

Occupancy Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Loan Purpose (Cut-off)

Loan Purpose

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Page 61 of 76

24-May-2007 04:46

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

5,059

1,250,534,439

100.00%

354.55

7.75%

5,281

1,307,404,161

100.00%

359.86

7.76%

Unknown

Distribution by Originator Concentration > 10% (Current)

Originator

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Originator Concentration > 10% (Cut-off)

Originator

# of

Loans

Ending Balance

% of

Balance

WAMM

Page 62 of 76

24-May-2007 04:46

WAMM

WAC

California

527

214,930,246

17.19%

355

7.31%

Florida

525

143,361,244

11.46%

355

7.95%

Arizona

284

79,167,537

6.33%

355

7.52%

New York

183

58,431,514

4.67%

355

7.79%

New Jersey

170

55,882,963

4.47%

355

7.82%

Texas

364

53,705,884

4.29%

353

7.99%

Maryland

173

52,446,026

4.19%

353

7.68%

Virginia

167

50,046,591

4.00%

355

7.60%

Illinois

200

47,261,231

3.78%

355

8.17%

Colorado

183

46,473,745

3.72%

355

7.63%

Remaining

2,283

448,827,459

35.89%

354

7.88%

WAMM

WAC

California

546

226,391,106

17.32%

360

7.35%

Florida

543

147,006,959

11.24%

360

7.97%

Arizona

300

85,625,479

6.55%

360

7.53%

New York

190

60,596,709

4.63%

360

7.80%

New Jersey

176

57,614,399

4.41%

360

7.83%

Maryland

181

54,768,150

4.19%

360

7.68%

Texas

372

54,518,189

4.17%

359

8.00%

Virginia

171

51,451,288

3.94%

360

7.62%

Illinois

213

51,254,162

3.92%

360

8.16%

Colorado

192

48,475,742

3.71%

360

7.67%

Remaining

2,397

469,701,977

35.93%

360

7.89%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Geographic Concentration

Top 10 Current State Concentration

Geographic
Distribution

# of

Loans

Balance

(1)

% of

Balance

(1)

Based on Current Period Ending Principal Balance

Top 10 Original State Concentration

Geographic
Distribution

# of

Loans

Balance

(1)

% of

Balance

Top 10 Current State Concentration

California

New York

Arizona

Florida

Colorado

Illinois

Virginia

Maryland

Texas

New Jersey

Remaining

Page 63 of 76

24-May-2007 04:47

C
M
N
O
P

REO
Short Pay
Third Party
Write-off

R
S
T
W

1
2
3
4
5

6
7
8
9

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Current Period Realized Loss Detail

Disclosure Control

Period

Original

Liquidation

Balance

Net Liquidation

Proceeds

Loss-Loan Non-

adjusted

Loss to Trust

Loss-Certs Non-

adjusted

Subsequent

Recov/(Exp)

Loss-Loan

Adjusted

Loss-Certs

Adjusted

Liq Type

Adj Type

Liq. Type Code - Legend
Charge-off
Matured
Repurchase
Note Sale
Paid in Full

Adjustment Legend
Escrow Bal/Adv
MREC
Rest'd Escrow
Replacement Res.
Suspense

Third Party
Charged Off/Matured
Side Note
Manual

Page 64 of 76

24-May-2007 04:47

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Total (All Loans)

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 65 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 1A

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 66 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 1B

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 67 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 2

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 68 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 3A

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 69 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 3B

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 70 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 4A

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 71 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Realized Loss Summary

Distribution Date

Beginning Scheduled

Balance

Net Liquidation

Proceeds

Realized Loss

Loan Count

Realized Loss

Adjusted

Cumulative

Realized Loss

Amount

Count

Amount

Count

Amount

Count

25-May-07

0.00

25-Apr-07

0.00

26-Mar-07

0.00

Total

0.00

Pool 4B

- - - - - - - - - - - - - - - - - C u r r e n t R e a l i z e d L o s s - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - - - P r e v i o u s L i q u i d a t i o n s / P a y o f f s - - - - - - - - - - - - - -

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Page 72 of 76

24-May-2007 04:47

MDR (monthly Default Rate)

Total

Current Period

0.00%

3-Month Average

0.00%

6-Month Average

0.00%

12-Month Average

0.00%

Average Since Cut-Off

0.00%

CDR (Conditional Default Rate)

Total

Current Period

0.00%

3-Month Average

0.00%

6-Month Average

0.00%

12-Month Average

0.00%

Average Since Cut-Off

0.00%

SDA (Standard Default Assumption)

Total

Current Period

0.00%

3-Month Average

0.00%

6-Month Average

0.00%

12-Month Average

0.00%

Average Since Cut-Off

0.00%

MDR

Monthly Default Rate

(Beginning Principal Balance of Liquidated Loans) / (Total Beginning Principal Balance)

CDR

Conditional Default Rate

1 - (1 - MDR)^12

SDA

Standard Default Assumption

If WAS=30 then CDR/(WAS*0.02) else if 30<WAS=60 then CDR/0.6 else if 60<WAS=120 then CDR/(0.6-((WAS-60)*0.0095)) else if WAS>120 then CDR/0.03

WAS

Weighted Average Seasoning

(Original Term - Remaining Term) * (Current Scheduled Balance / Deal Scheduled Principal Balance)

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Realized Loss Summary

0.00%

0.86%

1.71%

2.57%

3.43%

4.29%

5.14%

6.00%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

0.00%

7.14%

14.29%

21.43%

28.57%

35.71%

42.86%

50.00%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

286%

571%

857%

1143%

1429%

1714%

2000%

Jun-06

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Page 73 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Material Breaches Detail

Disclosure

Control #

Loan Group #

Ending Principal

Balance

Material Breach

Date

Material Breach Description

Material breaches of pool asset representation or warranties or transaction covenants.

Page 74 of 76

24-May-2007 04:47

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Modified Loan Detail

Disclosure

Control #

Loan Group #

Modified Maturity

Date

Cutoff Maturity

Date

Modification Description

Modifications include any extensions or waivers to the mortgage loan terms, fees, penalties or payments during the preceding calendar month or that have become material over time.

Page 75 of 76

24-May-2007 04:47

Total

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-3

Distribution Date: 25-May-07

Historical Collateral Level REO Report

Recent

Appraisal

Value

Disclosure

Control #

REO Date

City

State

Liquidation

Expenses

Realized Loss

Appraisal

Date

Appraisal

Reduction

Amount

Date

Liquidated

Liquidation

Proceeds

Property Type

Actual Balance

Scheduled

Balance

Page 76 of 76

24-May-2007 04:47

LXS 2007-3 10-D