Content:

Pages

Contact Information:

5/25/2007 0:00

Statement to Certificate Holders

Analyst:

Dennis Yoon

714.259.6209

Statement to Certificate Holders (Factors)

dennis.yoon@abnamro.com

Pool/Non-Pool Funds Cash Reconciliation

4/25/2007 0:00

Administrator:

Hans Gehrke

312.992.4855

Cash Reconciliation Summary

5-6

hans.gehrke@abnamro.com

Pool Detail and Performance Indicators

7-9

LaSalle Website:

www.etrustee.net

Bond Interest Reconciliation Part I

6/25/2007 0:00

Bond Interest Reconciliation Part II

Bond Principal Reconciliation

Outside Parties To The Transaction

Rating Information

4/30/2007

15 Month Loan Status Summary Part I

14-20

15 Month Loan Status Summary Part II

21-27

15 Month Historical Payoff Summary

28-30

Prepayment Summary

Mortgage Loan Characteristics Part I

Mortgage Loan Characteristics Part II

33-35

Geographic Concentration

3/8/2007

Current Period Realized Loss Detail

Historical Realized Loss Summary

38-40

Realized Loss Summary

3/26/2007 0:00

Servicemembers Civil Relief Act

42-44

Material Breaches Detail

Modified Loan Detail

Collateral Asset Changes

2/25/2037 0:00

Historical Collateral Level REO Report

48-50

Substitution Detail History

Substitution Detail History Summary

5/15/2007 0:00

Delinq Method:

OTS

Determination

Date:

15-May-07

First Pay. Date:

26-Mar-07

Rated Final

Payment Date:

25-Feb-37

Master Servicer: Wilshire Credit Corporation

Closing Date:

8-Mar-07

Trustee: ABN AMRO LaSalle Bank N.A./ABN AMRO LaSalle Bank N.A.

Record Date:

30-Apr-07

Distribution

Count:

Underwriter: Merrill Lynch Mortgage Investors, Inc.

Prior Payment:

25-Apr-07

Next Payment:

25-Jun-07

ABN AMRO Acct : 724545.1

Payment Date:

25-May-07

Distribution Date: 25-May-07

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

23-May-2007 03:55

A-1

59024EAA5

354,933,000.00

345,048,827.10

4,784,888.10

0.00

340,263,939.00

1,578,598.38

0.00

5.4900000000%

A-2A

59024EAB3

321,031,000.00

305,992,859.00

6,249,914.44

0.00

299,742,944.56

1,389,717.57

0.00

5.4500000000%

A-2B

59024EAC1

66,099,000.00

0.00

66,099,000.00

302,402.93

0.00

5.4900000000%

A-2C

59024EAD9

114,163,000.00

0.00

114,163,000.00

528,003.88

0.00

5.5500000000%

A-2D

59024EAE7

45,397,000.00

0.00

45,397,000.00

213,744.21

0.00

5.6500000000%

M-1

59024EAF4

46,176,000.00

0.00

46,176,000.00

220,105.60

0.00

5.7200000000%

M-2

59024EAG2

43,216,000.00

0.00

43,216,000.00

211,398.27

0.00

5.8700000000%

M-3

59024EAH0

25,456,000.00

0.00

25,456,000.00

127,704.27

0.00

6.0200000000%

M-4

59024EAJ6

21,904,000.00

0.00

21,904,000.00

112,623.07

0.00

6.1700000000%

M-5

59024EAK3

20,720,000.00

0.00

20,720,000.00

111,715.33

0.00

6.4700000000%

M-6

59024EAL1

19,536,000.00

0.00

19,536,000.00

106,959.60

0.00

6.5700000000%

B-1

59024EAM9

18,944,000.00

0.00

18,944,000.00

122,662.40

0.00

7.7700000000%

B-2

59024EAN7

14,208,000.00

0.00

14,208,000.00

91,996.80

0.00

7.7700000000%

B-3

59024EAP2

18,352,000.00

0.00

18,352,000.00

118,829.20

0.00

7.7700000000%

59024EAQ0/U55933AQ5

1,184,010,240.54 N

1,159,085,152.04

0.00

1,148,050,349.50

2,543,689.97

(1,635.81)

N/A

59024EAR8/U55933AR3

0.00

83,491.07

N/A

59024EAS6/U55933AS1

100.00

0.00

N/A

Total

1,130,135,100.00

1,105,212,686.10

11,034,802.54

0.00

1,094,177,883.56

7,863,642.55

81,855.26

Total P&I Payment

18,898,445.09

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

Class

CUSIP

Original Face

Value

(1)

Beginning

Certificate

Balance

Distribution Date: 25-May-07

Bond Payments

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 2 of 52

23-May-2007 03:54

A-1

59024EAA5

354,933,000.00

972.152003612

13.481102349

0.000000000

958.670901263

4.447595405

0.000000000

5.49000000%

A-2A

59024EAB3

321,031,000.00

953.156732533

19.468258330

0.000000000

933.688474203

4.328920167

0.000000000

5.45000000%

A-2B

59024EAC1

66,099,000.00

1000.000000000

0.000000000

1000.000000000

4.575000076

0.000000000

5.49000000%

A-2C

59024EAD9

114,163,000.00

1000.000000000

0.000000000

1000.000000000

4.625000044

0.000000000

5.55000000%

A-2D

59024EAE7

45,397,000.00

1000.000000000

0.000000000

1000.000000000

4.708333370

0.000000000

5.65000000%

M-1

59024EAF4

46,176,000.00

1000.000000000

0.000000000

1000.000000000

4.766666667

0.000000000

5.72000000%

M-2

59024EAG2

43,216,000.00

1000.000000000

0.000000000

1000.000000000

4.891666744

0.000000000

5.87000000%

M-3

59024EAH0

25,456,000.00

1000.000000000

0.000000000

1000.000000000

5.016666798

0.000000000

6.02000000%

M-4

59024EAJ6

21,904,000.00

1000.000000000

0.000000000

1000.000000000

5.141666819

0.000000000

6.17000000%

M-5

59024EAK3

20,720,000.00

1000.000000000

0.000000000

1000.000000000

5.391666506

0.000000000

6.47000000%

M-6

59024EAL1

19,536,000.00

1000.000000000

0.000000000

1000.000000000

5.475000000

0.000000000

6.57000000%

B-1

59024EAM9

18,944,000.00

1000.000000000

0.000000000

1000.000000000

6.475000000

0.000000000

7.77000000%

B-2

59024EAN7

14,208,000.00

1000.000000000

0.000000000

1000.000000000

6.475000000

0.000000000

7.77000000%

B-3

59024EAP2

18,352,000.00

1000.000000000

0.000000000

1000.000000000

6.475000000

0.000000000

7.77000000%

59024EAQ0/U55933AQ5

1,184,010,240.54 N

978.948587059

0.000000000

969.628733090

2.148368218

(0.001381584)

N/A

59024EAR8/U55933AR3

0.00

0.000000000

N/A

59024EAS6/U55933AS1

100.00

0.000000000

N/A

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

Deferred Interest *

Ending Certificate

Balance *

Interest Payment *

Distribution Date: 25-May-07

Statement to Certificate Holders (FACTORS)

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 3 of 52

23-May-2007 03:54

Interest Summary

Principal Summary

Supplemental Interest Trust

Interest Summary

Principal Summary

Net Swap Payments received

0.00

Scheduled Interest

8,264,725.41

Scheduled Prin Distribution

392,762.23

Net Swap Payments paid

0.00

Fees

482,959.38

Curtailments

94,875.06

Remittance Interest

7,781,766.03

Prepayments in Full

10,547,165.25

Swap Termination Payments received

0.00

Other Interest Proceeds/Shortfalls

Liquidation Proceeds

0.00

Swap Termination Payments paid

0.00

Prepayment Penalties

83,491.07

Repurchase Proceeds

0.00

Other Interest Loss

0.00

Other Principal Proceeds

0.00

Defaulted Swap Termination Payments

0.00

Other Interest Proceeds

0.00

Remittance Principal

11,034,802.54

Non-advancing Interest

(1,158.00)

Non-Supported Interest Shortfall

0.00

Cap Contract Payment

0.00

Relief Act Shortfall

(456.55)

Modification Shortfall

0.00

Corridor Contracts

Other Interest Proceeds/Shortfalls

81,876.52

Interest Adjusted

7,863,642.55

Class A-1 Certificates

0.00

Fee Summary

Class A-2 Certificates

0.00

Total Servicing Fees

482,938.13

Subordinate Certificates

0.00

Total Trustee Fees

0.00

LPMI Fees

0.00

Credit Manager's Fees

0.00

Unpaid Serv Fees (Charged-off Loans)

0.00

Misc. Fees / Trust Expense

21.25

Insurance Premium

0.00

Total Fees

482,959.38

Advances (Principal & Interest)

Prior Month's Outstanding Advances

9,191,507.86

Current Advances

7,737,453.36

Reimbursement of Prior Advances

6,748,640.00

Outstanding Advances

10,180,320.94

P&I Due Certificate Holders

18,898,445.09

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 4 of 52

23-May-2007 03:54

Fixed

ARM

Total

Interest Summary

Scheduled Interest

676,708.20

2,565,384.82

3,242,093.02

Fees

37,865.06

152,236.16

190,101.22

Remittance Interest

638,843.14

2,413,148.66

3,051,991.80

Other Interest Proceeds/Shortfalls

Prepayment Penalties

10,149.79

31,467.00

41,616.79

Other Interest Loss

0.00

Other Interest Proceeds

0.00

Non-advancing Interest

(94.00)

(202.00)

(296.00)

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

10,055.79

31,265.00

41,320.79

Interest Adjusted

648,898.93

2,444,413.66

3,093,312.59

Principal Summary

Scheduled Principal Distribution

44,228.32

115,842.75

160,071.07

Curtailments

7,598.04

51,862.16

59,460.20

Prepayments in Full

755,268.00

3,810,088.83

4,565,356.83

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

807,094.36

3,977,793.74

4,784,888.10

Fee Summary

Total Servicing Fees

37,865.06

152,216.16

190,081.22

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

20.00

Total Fees

37,865.06

152,236.16

190,101.22

Beginning Principal Balance

90,877,977.28

365,333,152.87

456,211,130.15

Ending Principal Balance

90,070,882.92

361,355,359.13

451,426,242.05

Distribution Date: 25-May-07

Cash Reconciliation Summary Group I

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 5 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Fixed

ARM

Total

Interest Summary

Scheduled Interest

1,249,263.51

3,773,368.88

5,022,632.39

Fees

64,709.28

228,148.88

292,858.16

Remittance Interest

1,184,554.23

3,545,220.00

4,729,774.23

Other Interest Proceeds/Shortfalls

Prepayment Penalties

6,043.47

35,830.81

41,874.28

Other Interest Loss

0.00

(456.55)

Other Interest Proceeds

0.00

Non-advancing Interest

(234.00)

(628.00)

(862.00)

Net PPIS/Relief Act Shortfall

0.00

Modification Shortfall

0.00

Other Interest Proceeds/Shortfalls

5,809.47

34,746.26

40,555.73

Interest Adjusted

1,190,363.70

3,579,966.26

4,770,329.96

Principal Summary

Scheduled Principal Distribution

78,514.87

154,176.29

232,691.16

Curtailments

19,227.54

16,187.32

35,414.86

Prepayments in Full

856,243.02

5,125,565.40

5,981,808.42

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

953,985.43

5,295,929.01

6,249,914.44

Fee Summary

Total Servicing Fees

64,708.03

228,148.88

292,856.91

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

1.25

0.00

1.25

Total Fees

64,709.28

228,148.88

292,858.16

Beginning Principal Balance

155,305,032.47

547,568,989.42

702,874,021.89

Ending Principal Balance

154,351,047.04

542,273,060.41

696,624,107.45

Cash Reconciliation Summary Group II

Page 6 of 52

23-May-2007 03:54

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

1,184,010,240.54

6,688

3 mo. Rolling Average

30,694,215

1,172,665,939

2.63%

WAC - Remit Current

8.89%

7.83%

8.06%

Cum Scheduled Principal

1,180,714.56

6 mo. Rolling Average

30,694,215

1,172,665,939

2.63%

WAC - Remit Original

8.89%

7.84%

8.06%

Cum Unscheduled Principal

34,779,176.48

12 mo. Rolling Average

30,694,215

1,172,665,939

2.63%

WAC - Current

9.39%

8.33%

8.56%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

9.39%

8.34%

8.56%

Cum Repurchases

1,542,919.38

3 mo. Cum Loss

0.00

WAL - Current

298.30

353.99

342.14

6 mo. Cum loss

0.00

WAL - Original

300.88

355.98

344.31

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

1,159,085,152.04

6,575

97.89%

Current Index Rate

Scheduled Principal

392,762.23

0.03%

Triggers

Next Index Rate

Unscheduled Principal

10,642,040.31

0.90%

Liquidations

0.00

0.00%

> Delinquency Trigger Event

(2)

Prepayment Charges

Repurchases

0.00

0.00%

Delinquency Event Calc

(1)

30,694,214.76

1,148,050,350

2.67%

Amount

Count

Ending Pool

1,148,050,349.50

6,529

96.96%

Current

> Loss Trigger Event?

(3)

Cumulative

Ending Actual Balance

1,148,519,535.14

Cumulative Loss

0.00%

Average Loan Balance

175,838.62

> Overall Trigger Event?

Pool Composition

Current Loss Detail

Amount

Step Down Date

Liquidation

0.00

Distribution Count

Properties

%/Score

Realized Loss

0.00

Required Percentage

(4)

24.60%

Cut-off LTV

88.07%

Realized Loss Adjustment

0.00

Step Down %

(5)

52.30%

Cash Out/Refinance

59.72%

Net Liquidation

0.00

% of Required Percentage

(6)

33.55%

SFR

62.79%

Credit Enhancement

Amount

> Step Down Date?

Min

Max

W A

Original OC

53,875,140.54

4.55%

Extra Principal

0.00

FICO

500

816

626.05

Target OC

53,872,465.94

4.55%

Cumulative Extra Principal

0.00

Beginning OC

53,872,465.94

OC Release

N/A

Ending OC

53,872,465.94

Most Senior Certificates

876,700,686.10

94.34%

Legend: (1) 60 Days+, REO, BK, F/C % (3) Condn: Cum Loss > specified thresholds (5) Defined Benchmark
(2) (1) > (6) * (4), then TRUE (4) (Ending Pool Bal - Most Senior Certs) / 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.

692,762,485.99

728,333,729.86

Owner Occupied

1,094,323,570.10

83,491.07

359,249.93

Balance

1,021,590,132.94

Misc/Additional Information

Pool Level Information

5.320000%

Distribution Date: 25-May-07

Pool Detail and Performance Indicators Total (All Loans)

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 7 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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

466,096,972.82

2,725

3 mo. Rolling Average

6,700,616

461,019,848

1.46%

WAC - Remit Current

8.44%

7.93%

8.03%

Cum Scheduled Principal

481,152.72

6 mo. Rolling Average

6,700,616

461,019,848

1.46%

WAC - Remit Original

8.43%

7.94%

8.03%

Cum Unscheduled Principal

14,189,578.05

12 mo. Rolling Average

6,700,616

461,019,848

1.46%

WAC - Current

8.94%

8.43%

8.53%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

8.93%

8.44%

8.53%

Cum Repurchases

705,820.18

3 mo. Cum Loss

0.00

WAL - Current

320.00

354.39

347.53

6 mo. Cum loss

0.00

WAL - Original

322.49

356.38

349.65

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

456,211,130.15

2,678

97.88%

Scheduled Principal

160,071.07

0.03%

Unscheduled Principal

4,624,817.03

0.99%

Liquidations

0.00

0.00%

Prepayment Charges

Repurchases

0.00

0.00%

Amount

Count

Ending Pool

451,426,242.05

2,654

96.85%

Current

Cumulative

Ending Actual Balance

451,605,869.22

Average Loan Balance

170,092.78

Pool Composition

Current Loss Detail

Amount

Liquidation

0.00

Properties

%/Score

Realized Loss

0.00

Cut-off LTV

85.00%

Realized Loss Adjustment

0.00

Cash Out/Refinance

79.64%

Net Liquidation

0.00

SFR

69.36%

Min

Max

W A

FICO

500

815

617.37

91.84%

363,595,982.25

316,683,026.33

Owner Occupied

419,308,590.80

41,616.79

132,893.74

Balance

388,079,562.75

Misc/Additional Information

Pool Level Information

Pool Detail and Performance Indicators Group I

Page 8 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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

717,913,267.72

3,963

3 mo. Rolling Average

23,993,599

711,646,091

3.39%

WAC - Remit Current

9.15%

7.77%

8.08%

Cum Scheduled Principal

699,561.84

6 mo. Rolling Average

23,993,599

711,646,091

3.39%

WAC - Remit Original

9.16%

7.77%

8.08%

Cum Unscheduled Principal

20,589,598.43

12 mo. Rolling Average

23,993,599

711,646,091

3.39%

WAC - Current

9.65%

8.27%

8.58%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

9.66%

8.27%

8.58%

Cum Repurchases

837,099.20

3 mo. Cum Loss

0.00

WAL - Current

285.63

353.73

338.64

6 mo. Cum loss

0.00

WAL - Original

288.28

355.72

340.87

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

702,874,021.89

3,897

97.91%

Scheduled Principal

232,691.16

0.03%

Unscheduled Principal

6,017,223.28

0.84%

Liquidations

0.00

0.00%

Prepayment Charges

Repurchases

0.00

0.00%

Amount

Count

Ending Pool

696,624,107.45

3,875

97.03%

Current

Cumulative

Ending Actual Balance

696,913,665.92

Average Loan Balance

179,773.96

Pool Composition

Current Loss Detail

Amount

Liquidation

0.00

Properties

%/Score

Realized Loss

0.00

Cut-off LTV

90.06%

Realized Loss Adjustment

0.00

Cash Out/Refinance

46.80%

Net Liquidation

0.00

SFR

58.52%

Min

Max

W A

FICO

500

816

631.68

95.96%

329,166,503.74

411,650,703.53

Owner Occupied

675,014,979.30

41,874.28

226,356.19

Balance

633,510,570.19

Misc/Additional Information

Pool Level Information

Pool Detail and Performance Indicators Group II

Page 9 of 52

23-May-2007 03:54

A-1

Act/360

345,048,827.10

5.490000000%

1,578,598.38

0.00

1,578,598.38

0.00

A-2A

Act/360

305,992,859.00

5.450000000%

1,389,717.57

0.00

1,389,717.57

0.00

A-2B

Act/360

66,099,000.00

5.490000000%

302,402.93

0.00

0.01

302,402.93

0.00

0.01

0.00

A-2C

Act/360

114,163,000.00

5.550000000%

528,003.88

0.00

528,003.88

0.00

A-2D

Act/360

45,397,000.00

5.650000000%

213,744.21

0.00

213,744.21

0.00

M-1

Act/360

46,176,000.00

5.720000000%

220,105.60

0.00

220,105.60

0.00

M-2

Act/360

43,216,000.00

5.870000000%

211,398.27

0.00

211,398.27

0.00

M-3

Act/360

25,456,000.00

6.020000000%

127,704.27

0.00

127,704.27

0.00

M-4

Act/360

21,904,000.00

6.170000000%

112,623.07

0.00

112,623.07

0.00

M-5

Act/360

20,720,000.00

6.470000000%

111,715.33

0.00

111,715.33

0.00

M-6

Act/360

19,536,000.00

6.570000000%

106,959.60

0.00

106,959.60

0.00

B-1

Act/360

18,944,000.00

7.770000000%

122,662.40

0.00

122,662.40

0.00

B-2

Act/360

14,208,000.00

7.770000000%

91,996.80

0.00

91,996.80

0.00

B-3

Act/360

18,352,000.00

7.770000000%

118,829.20

0.00

118,829.20

0.00

1,159,085,152.04

N/A

2,545,325.78

0.00

2,543,689.97

0.00

N/A

0.00

83,491.07

0.00

83,491.07

0.00

N/A

Act/360

0.00

5.490000000%

0.00

N/A

Total

1,105,212,686.10

7,781,787.29

83,491.07

0.01

7,863,642.55

0.00

0.01

0.00

Floating Rate

Certficate Carry-

Over

Interest Carry-

Forward Amount

Floating Rate

Certficate Carry-

Over

Net Cap

Rate in

Effect Y/N

Total Interest

Deductions

Distributable

Certificate Interest

Interest Payment

Amount

Interest Carry-

Forward Amount

- - A c c r u a l - -

- - - - - - R e c o v e r e d - - - - - -

- - - - - 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

Distribution Date: 25-May-07
Bond Interest Reconciliation

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 10 of 52

23-May-2007 03:54

A-1

30-Apr-07

25-Apr-07

25-May-07

0.00

A-2A

30-Apr-07

25-Apr-07

25-May-07

0.00

A-2B

30-Apr-07

25-Apr-07

25-May-07

0.00

0.01

0.00

A-2C

30-Apr-07

25-Apr-07

25-May-07

0.00

A-2D

30-Apr-07

25-Apr-07

25-May-07

0.00

M-1

30-Apr-07

25-Apr-07

25-May-07

0.00

M-2

30-Apr-07

25-Apr-07

25-May-07

0.00

M-3

30-Apr-07

25-Apr-07

25-May-07

0.00

M-4

30-Apr-07

25-Apr-07

25-May-07

0.00

M-5

30-Apr-07

25-Apr-07

25-May-07

0.00

M-6

30-Apr-07

25-Apr-07

25-May-07

0.00

B-1

30-Apr-07

25-Apr-07

25-May-07

0.00

B-2

30-Apr-07

25-Apr-07

25-May-07

0.00

B-3

30-Apr-07

25-Apr-07

25-May-07

0.00

30-Apr-07

1-Apr-07

1-May-07

0.00

30-Apr-07

1-Apr-07

1-May-07

0.00

83,491.07

0.00

30-Apr-07

25-Apr-07

25-May-07

0.00

Total

0.00

83,491.07

0.00

0.01

0.00

Interest Carry-

Forward

(2)

Floating Rate

Cartificate Carry-

Over

(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.

Interest Carry-

Forward

Floating Rate

Cartificate Carry-

Over

Other Interest

Proceeds

(1)

Non-Supported

Interest Shortfall

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

Supplemental

Interest Trust

Payments From

Cap Contracts

Payment from

Corridor

Contracts

Prepayment

Premiums

Distribution Date: 25-May-07

Bond Interest Reconciliation - Part II

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 11 of 52

23-May-2007 03:54

A-1

354,933,000.00

345,048,827.10

160,071.07

4,624,817.03

0.00

340,263,939.00

25-Feb-37

23.85%

24.60%

A-2A

321,031,000.00

305,992,859.00

232,691.16

6,017,223.28

0.00

299,742,944.56

25-Feb-37

23.85%

24.60%

A-2B

66,099,000.00

0.00

66,099,000.00

25-Feb-37

23.85%

24.60%

A-2C

114,163,000.00

0.00

114,163,000.00

25-Feb-37

23.85%

24.60%

A-2D

45,397,000.00

0.00

45,397,000.00

25-Feb-37

23.85%

24.60%

M-1

46,176,000.00

0.00

46,176,000.00

25-Feb-37

19.95%

20.57%

M-2

43,216,000.00

0.00

43,216,000.00

25-Feb-37

16.30%

16.81%

M-3

25,456,000.00

0.00

25,456,000.00

25-Feb-37

14.15%

14.59%

M-4

21,904,000.00

0.00

21,904,000.00

25-Feb-37

12.30%

12.69%

M-5

20,720,000.00

0.00

20,720,000.00

25-Feb-37

10.55%

10.88%

M-6

19,536,000.00

0.00

19,536,000.00

25-Feb-37

8.90%

9.18%

B-1

18,944,000.00

0.00

18,944,000.00

25-Feb-37

7.30%

7.53%

B-2

14,208,000.00

0.00

14,208,000.00

25-Feb-37

6.10%

6.29%

B-3

18,352,000.00

0.00

18,352,000.00

25-Feb-37

4.55%

4.69%

1,184,010,240.54

1,159,085,152.04

0.00

1,148,050,349.50

25-Feb-37

N/A

0.00

25-Feb-37

N/A

100.00

0.00

25-Feb-37

23.85%

N/A

Total

1,130,135,100.00

1,105,212,686.10

392,762.23

10,642,040.31

0.00

1,094,177,883.56

Rated

Final

Maturity

Original

Current

Losses

Cumulative

Losses

Interest on

Losses

Ending

Class Balance

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

- Credit Support -

Class

Original Class

Balance

Beginning Class

Balance

Scheduled Principal

Payment

Unscheduled

Principal

Payment

Extra

Principal

Payment

Prior

Loss

Reimburs.

Distribution Date: 25-May-07

Bond Principal Reconciliation

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 12 of 52

23-May-2007 03:54

Class

CUSIP

Fitch

Moody's

DBRS

S&P

A-1

59024EAA5

Aaa

AAA

A-2A

59024EAB3

Aaa

AAA

A-2B

59024EAC1

Aaa

AAA

A-2C

59024EAD9

Aaa

AAA

A-2D

59024EAE7

Aaa

AAA

M-1

59024EAF4

Aa1

AA+

M-2

59024EAG2

Aa2

M-3

59024EAH0

Aa3

AA-

M-4

59024EAJ6

A+

M-5

59024EAK3

M-6

59024EAL1

A-

B-1

59024EAM9

Baa1

BBB+

B-2

59024EAN7

Baa2

BBB

B-3

59024EAP2

Baa3

BBB-

59024EAQ0

AAA

59024EAR8

59024EAS6

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.

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

Distribution Date: 25-May-07

Ratings Information

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 13 of 52

23-May-2007 03:54

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

6,042

1,048,483,442

239

44,521,264

120

27,943,260

11,296,828

527,101

15,278,454

25-Apr-07

6,226

1,086,022,897

210

44,086,468

107

22,673,087

2,389,006

254,349

3,659,345

26-Mar-07

6,424

1,128,986,349

183

37,854,861

7,597,512

209,220

254,482

25-May-07

92.54%

91.33%

3.66%

3.88%

1.84%

2.43%

0.98%

0.06%

0.05%

0.92%

1.33%

0.00%

25-Apr-07

94.69%

93.70%

3.19%

3.80%

1.63%

1.96%

0.30%

0.21%

0.02%

0.17%

0.32%

0.00%

26-Mar-07

96.63%

96.09%

2.75%

3.22%

0.59%

0.65%

0.02%

0.00%

Total (All Loans)

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 14 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

2,514

424,466,869

13,951,655

8,017,997

1,992,254

254,216

2,743,251

25-Apr-07

2,597

439,222,006

11,470,780

3,943,225

469,716

254,349

851,054

26-Mar-07

2,643

448,880,076

10,295,581

1,321,302

254,482

25-May-07

94.72%

94.03%

3.24%

3.09%

1.17%

1.78%

0.38%

0.44%

0.04%

0.06%

0.45%

0.61%

0.00%

25-Apr-07

96.98%

96.28%

2.02%

2.51%

0.78%

0.86%

0.07%

0.10%

0.04%

0.06%

0.11%

0.19%

0.00%

26-Mar-07

97.78%

97.42%

2.00%

2.23%

0.18%

0.29%

0.00%

0.04%

0.06%

0.00%

Group I - Total

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 15 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

911

87,022,060

1,734,897

703,188

467,415

143,323

25-Apr-07

936

89,391,436

715,088

771,453

26-Mar-07

945

90,295,808

1,333,099

25-May-07

96.30%

96.62%

2.75%

1.93%

0.42%

0.78%

0.32%

0.52%

0.00%

0.21%

0.16%

0.00%

25-Apr-07

98.32%

98.36%

0.95%

0.79%

0.74%

0.85%

0.00%

26-Mar-07

98.44%

98.55%

1.56%

1.45%

0.00%

Group I - Fixed

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 16 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

1,603

337,444,809

12,216,757

7,314,809

1,524,839

254,216

2,599,928

25-Apr-07

1,661

349,830,570

10,755,691

3,171,772

469,716

254,349

851,054

26-Mar-07

1,698

358,584,268

8,962,482

1,321,302

254,482

25-May-07

93.85%

93.38%

3.51%

3.38%

1.58%

2.02%

0.41%

0.42%

0.06%

0.07%

0.59%

0.72%

0.00%

25-Apr-07

96.23%

95.76%

2.61%

2.94%

0.81%

0.87%

0.12%

0.13%

0.06%

0.07%

0.17%

0.23%

0.00%

26-Mar-07

97.42%

97.15%

2.24%

2.43%

0.29%

0.36%

0.00%

0.06%

0.07%

0.00%

Group I - ARM

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 17 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

3,528

624,016,573

153

30,569,610

19,925,263

9,304,574

272,885

12,535,203

25-Apr-07

3,629

646,800,891

156

32,615,689

18,729,862

1,919,290

2,808,291

26-Mar-07

3,781

680,106,273

129

27,559,280

6,276,210

209,220

25-May-07

91.05%

89.58%

3.95%

4.39%

2.30%

2.86%

1.39%

1.34%

0.08%

0.04%

1.24%

1.80%

0.00%

25-Apr-07

93.12%

92.02%

4.00%

4.64%

2.21%

2.66%

0.46%

0.27%

0.00%

0.21%

0.40%

0.00%

26-Mar-07

95.84%

95.23%

3.27%

3.86%

0.86%

0.88%

0.03%

0.00%

Group II - Total

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 18 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

1,539

143,770,299

4,545,041

2,929,007

2,469,395

52,257

585,048

25-Apr-07

1,572

146,325,860

5,635,545

2,411,258

842,313

90,057

26-Mar-07

1,626

152,058,753

3,940,430

1,253,560

25-May-07

92.27%

93.15%

3.24%

2.94%

1.92%

1.90%

2.16%

1.60%

0.06%

0.03%

0.36%

0.38%

0.00%

25-Apr-07

93.91%

94.22%

3.35%

3.63%

1.91%

1.55%

0.78%

0.54%

0.00%

0.06%

0.00%

26-Mar-07

96.10%

96.70%

2.84%

2.51%

1.06%

0.80%

0.00%

Group II - Fixed

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 19 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-May-07

1,989

480,246,273

26,024,569

16,996,256

6,835,179

220,629

11,950,154

25-Apr-07

2,057

500,475,031

100

26,980,143

16,318,604

1,076,977

2,718,234

26-Mar-07

2,155

528,047,520

23,618,850

5,022,650

209,220

25-May-07

90.12%

88.56%

4.49%

4.80%

2.58%

3.13%

0.82%

1.26%

0.09%

0.04%

1.90%

2.20%

0.00%

25-Apr-07

92.53%

91.40%

4.50%

4.93%

2.43%

2.98%

0.22%

0.20%

0.00%

0.31%

0.50%

0.00%

26-Mar-07

95.65%

94.82%

3.60%

4.24%

0.71%

0.90%

0.04%

0.00%

Group II - ARM

Delinquency Balances are Exclusive of REO, Foreclosures and Bankruptcies.

Delinq 3+ Months

Bankruptcy

Foreclosure

REO

Distribution

Date

Current

Delinq 1 Month

Delinq 2 Months

Page 20 of 52

23-May-2007 03:54

Balance

25-May-07

186,998

15,091,456

254,216

73,977

198,908

25-Apr-07

3,659,345

254,349

26-Mar-07

254,482

25-May-07

0.00%

0.02%

0.90%

1.31%

0.00%

0.02%

0.01%

0.03%

0.02%

0.00%

25-Apr-07

0.00%

0.17%

0.32%

0.00%

0.02%

0.00%

26-Mar-07

0.00%

0.02%

0.00%

61-90 Days

90 + Days

Total (All Loans)

61-90 Days

90 + Days

Current

31-60 Days

- - - - - - - - - - - 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

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 21 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

186,998

2,556,253

254,216

25-Apr-07

851,054

254,349

26-Mar-07

254,482

25-May-07

0.00%

0.04%

0.41%

0.57%

0.00%

0.04%

0.06%

0.00%

25-Apr-07

0.00%

0.11%

0.19%

0.00%

0.04%

0.06%

0.00%

26-Mar-07

0.00%

0.04%

0.06%

0.00%

90 + Days

Group I - Total

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

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

Page 22 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

143,323

25-Apr-07

26-Mar-07

25-May-07

0.00%

0.21%

0.16%

0.00%

25-Apr-07

0.00%

26-Mar-07

0.00%

61-90 Days

90 + Days

Group I - Fixed

61-90 Days

90 + Days

Current

31-60 Days

- - - - - - - - - - - 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

Page 23 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

186,998

2,412,930

254,216

25-Apr-07

851,054

254,349

26-Mar-07

254,482

25-May-07

0.00%

0.06%

0.05%

0.53%

0.67%

0.00%

0.06%

0.07%

0.00%

25-Apr-07

0.00%

0.17%

0.23%

0.00%

0.06%

0.07%

0.00%

26-Mar-07

0.00%

0.06%

0.07%

0.00%

90 + Days

Group I - ARM

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

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

Page 24 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

12,535,203

73,977

198,908

25-Apr-07

2,808,291

26-Mar-07

25-May-07

0.00%

1.24%

1.80%

0.00%

0.03%

0.01%

0.05%

0.03%

0.00%

25-Apr-07

0.00%

0.21%

0.40%

0.00%

26-Mar-07

0.00%

61-90 Days

90 + Days

Group II - Total

61-90 Days

90 + Days

Current

31-60 Days

- - - - - - - - - - - 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

Page 25 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

585,048

52,257

25-Apr-07

90,057

26-Mar-07

25-May-07

0.00%

0.36%

0.38%

0.00%

0.06%

0.03%

0.00%

25-Apr-07

0.00%

0.06%

0.00%

26-Mar-07

0.00%

90 + Days

Group II - Fixed

90 + Days

Current

31-60 Days

61-90 Days

90 + Days

Current

31-60 Days

61-90 Days

Distribution

Date

Current

31-60 Days

61-90 Days

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

Page 26 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Balance

25-May-07

11,950,154

73,977

146,651

25-Apr-07

2,718,234

26-Mar-07

25-May-07

0.00%

1.90%

2.20%

0.00%

0.05%

0.01%

0.05%

0.03%

0.00%

25-Apr-07

0.00%

0.31%

0.50%

0.00%

26-Mar-07

0.00%

61-90 Days

90 + Days

Group II - ARM

61-90 Days

90 + Days

Current

31-60 Days

- - - - - - - - - - - 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

Page 27 of 52

23-May-2007 03:54

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

6,529

1,148,050,350

10,547,165

0.00

342

8.56%

8.06%

25-Apr-07

6,575

1,159,085,152

15,390,838

0.00

343

8.56%

8.06%

26-Mar-07

6,648

1,174,902,424

8,630,142

0.00

344

8.56%

8.06%

25-May-07

946

90,070,883

755,268

0.00

320

8.94%

8.44%

25-Apr-07

952

90,877,977

700,986

0.00

321

8.95%

8.45%

26-Mar-07

960

91,628,907

1,024,400

0.00

322

8.93%

8.43%

Curr Weighted Avg.

Total (All Loans)

Group I - Fixed

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 28 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

1,708

361,355,359

3,810,089

0.00

354

8.43%

7.93%

25-Apr-07

1,726

365,333,153

3,662,327

0.00

355

8.43%

7.93%

26-Mar-07

1,743

369,122,533

4,143,889

0.00

356

8.43%

7.93%

25-May-07

1,668

154,351,047

856,243

0.00

286

9.65%

9.15%

25-Apr-07

1,674

155,305,032

1,862,896

0.00

287

9.66%

9.16%

26-Mar-07

1,692

157,252,743

605,193

0.00

288

9.66%

9.16%

Curr Weighted Avg.

Group I - ARM

Group II - Fixed

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 29 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

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

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-May-07

2,207

542,273,060

5,125,565

0.00

354

8.27%

7.77%

25-Apr-07

2,223

547,568,989

9,164,629

0.00

355

8.27%

7.77%

26-Mar-07

2,253

556,898,240

2,856,661

0.00

356

8.27%

7.77%

Curr Weighted Avg.

Group II - ARM

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 30 of 52

23-May-2007 03:54

SMM (Single Monthly Mortality)

Total

Current Period

0.92%

3-Month Average

0.99%

6-Month Average

0.99%

12-Month Average

0.99%

Average Since Cut-Off

0.99%

CPR (Conditional Prepayment Rate)

Total

Current Period

10.48%

3-Month Average

11.21%

6-Month Average

11.21%

12-Month Average

11.21%

Average Since Cut-Off

11.21%

PSA (Public Securities Association)

Total

Current Period

175%

3-Month Average

187%

6-Month Average

187%

12-Month Average

187%

Average Since Cut-Off

187%

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)

Distribution Date: 25-May-07

Prepayment Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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 31 of 52

23-May-2007 03:54

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

9,000

39,000

644

9.86%

17,878,447

1.56%

9,000

40,000

697

10.42%

19,905,602

1.68%

39,000

59,000

675

10.34%

33,130,259

2.89%

40,000

60,000

686

10.26%

34,636,049

2.93%

59,000

79,000

593

9.08%

40,729,735

3.55%

60,000

80,000

597

8.93%

41,934,767

3.54%

79,000

99,000

506

7.75%

44,792,509

3.90%

80,000

100,000

518

7.75%

46,732,875

3.95%

99,000

119,000

446

6.83%

48,433,340

4.22%

100,000

120,000

456

6.82%

50,425,607

4.26%

119,000

139,000

386

5.91%

49,600,431

4.32%

120,000

140,000

385

5.76%

50,248,721

4.24%

139,000

185,000

831

12.73%

134,216,323

11.69%

140,000

186,000

841

12.57%

137,049,411

11.58%

185,000

231,000

667

10.22%

137,643,465

11.99%

186,000

232,000

681

10.18%

141,520,305

11.95%

231,000

277,000

483

7.40%

122,040,055

10.63%

232,000

278,000

487

7.28%

123,602,418

10.44%

277,000

323,000

354

5.42%

106,013,871

9.23%

278,000

324,000

365

5.46%

109,465,299

9.25%

323,000

370,000

293

4.49%

101,852,172

8.87%

324,000

370,000

303

4.53%

105,416,088

8.90%

370,000

1,179,000

651

9.97%

311,719,743

27.15%

370,000

1,179,000

672

10.05%

323,073,099

27.29%

6,529

100.00%

1,148,050,350

100.00%

6,688

100.00%

1,184,010,241

100.00%

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

5.50%

7.30%

646

9.89%

179,212,099

15.61%

5.50%

7.30%

659

9.85%

183,011,406

15.46%

7.30%

7.63%

451

6.91%

125,156,856

10.90%

7.30%

7.63%

461

6.89%

127,614,195

10.78%

7.63%

7.95%

472

7.23%

115,881,857

10.09%

7.63%

7.95%

484

7.24%

118,353,104

10.00%

7.95%

8.28%

530

8.12%

133,362,739

11.62%

7.95%

8.28%

550

8.22%

139,653,021

11.79%

8.28%

8.61%

617

9.45%

125,079,504

10.89%

8.28%

8.61%

628

9.39%

128,147,320

10.82%

8.61%

8.99%

633

9.70%

132,297,477

11.52%

8.61%

8.99%

648

9.69%

137,043,060

11.57%

8.99%

9.56%

569

8.71%

106,776,237

9.30%

8.99%

9.55%

574

8.58%

108,487,535

9.16%

9.56%

10.13%

665

10.19%

85,016,794

7.41%

9.55%

10.11%

691

10.33%

90,732,485

7.66%

10.13%

10.69%

410

6.28%

47,371,367

4.13%

10.11%

10.67%

424

6.34%

50,267,117

4.25%

10.69%

11.25%

517

7.92%

40,735,677

3.55%

10.67%

11.23%

476

7.12%

38,106,852

3.22%

11.25%

11.88%

369

5.65%

24,820,917

2.16%

11.23%

11.84%

390

5.83%

27,146,519

2.29%

11.88%

14.63%

650

9.96%

32,338,825

2.82%

11.84%

14.63%

703

10.51%

35,447,627

2.99%

6,529

100.00%

1,148,050,350

100.00%

6,688

100.00%

1,184,010,241

100.00%

Distribution by Current Ending Principal Balance

Distribution by Cut-off Principal Balance

Distribution by Current Mortgage Rate

Distribution by Original Mortgage Rate

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part I

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 32 of 52

23-May-2007 03:54

3,915

903,628,420

78.71%

353.99

8.33%

4,027

933,353,938

78.83%

360.43

8.34%

877

148,287,842

12.92%

346.01

8.11%

899

152,947,899

12.92%

352.86

8.12%

1,737

96,134,088

8.37%

224.71

11.38%

1,762

97,708,403

8.25%

232.31

11.38%

6,529

1,148,050,350

100.00%

6,688

1,184,010,241

100.00%

3,816

698,509,094

60.84%

340.87

8.53%

3,899

719,073,694

60.73%

347.33

8.53%

1,245

172,654,149

15.04%

350.27

8.53%

1,293

180,661,574

15.26%

357.58

8.55%

474

111,043,182

9.67%

341.93

8.70%

485

114,766,565

9.69%

348.73

8.70%

325

53,866,460

4.69%

339.16

8.75%

328

54,294,604

4.59%

346.73

8.76%

264

40,146,899

3.50%

333.98

8.69%

269

41,018,293

3.46%

340.94

8.70%

125

31,191,887

2.72%

341.97

8.29%

127

32,122,240

2.71%

349.12

8.31%

150

21,895,873

1.91%

342.79

8.61%

153

22,435,476

1.89%

349.29

8.61%

120

17,529,713

1.53%

340.21

8.53%

123

18,319,207

1.55%

347.22

8.53%

1,213,093

0.11%

352.47

8.05%

1,318,587

0.11%

360.00

8.10%

6,529

1,148,050,350

100.00%

6,688

1,184,010,241

100.00%

Other

Total

Condo - High Facility

Deminimus Planned Unit Development

SF Attached Dwelling

Condo - Low Facility

SF Unattached Dwelling

Unknown

Multifamily

PUD

Distribution by Property Types (Cut-off)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Total

Adjustable

Fixed 1st Lien

Fixed 2nd Lien

Distribution by Product Characteristics (Cut-off)

Product Type

# of

Loans

Original Principal

Balance

% of

Balance

WAMM

WAC

Other

Total

Condo - High Facility

Deminimus Planned Unit Development

SF Attached Dwelling

Condo - Low Facility

SF Unattached Dwelling

Unknown

Multifamily

PUD

Distribution by Property Types (Current)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Total

Fixed 1st Lien

Fixed 2nd Lien

Distribution by Product Characteristics (Current)

Product Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Adjustable

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 33 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

5,996

1,060,580,757

92.38%

341.22

8.52%

6,141

1,093,991,800

92.40%

348.01

8.53%

369

64,845,025

5.65%

353.40

8.99%

378

66,576,096

5.62%

359.69

8.98%

164

22,624,568

1.97%

352.91

8.79%

169

23,442,345

1.98%

359.03

8.82%

6,529

1,148,050,350

100.00%

6,688

1,184,010,241

100.00%

3,239

639,837,924

55.73%

348.05

8.37%

3,353

668,394,936

56.45%

354.56

8.38%

3,069

466,002,502

40.59%

332.96

8.86%

3,109

472,323,132

39.89%

339.77

8.86%

221

42,209,923

3.68%

353.84

8.05%

226

43,292,172

3.66%

360.61

8.05%

6,529

1,148,050,350

100.00%

6,688

1,184,010,241

100.00%

Distribution by Loan Purpose (Cut-off)

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 (Current)

Loan Purpose

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Occupancy Type (Current)

Occupancy Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Total

Refinance/No Cash Out

Refinance/Equity Takeout

Purchase

Total

Owner Occupied - Secondary Residence

Owner Occupied - Primary Residence

Non-Owner Occupied

Page 34 of 52

23-May-2007 03:54

Distribution Date: 25-May-07

Mortgage Loan Characteristics Part II

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

2,866

496,167,837

43.22%

341.14

8.57%

2,918

508,697,715

42.96%

347.15

8.57%

973

224,527,192

19.56%

340.42

8.34%

996

231,663,933

19.57%

346.92

8.35%

743

121,018,333

10.54%

351.50

8.32%

783

128,506,377

10.85%

358.59

8.36%

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

Originator

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Originator Concentration > 10% (Current)

Originator

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Peoples Choice

Aegis

First Nlc

Page 35 of 52

23-May-2007 03:54

WAMM

WAC

California

1,277

358,044,593

31.19%

339

8.16%

Florida

1,120

184,055,605

16.03%

341

8.75%

Illinois

451

73,894,974

6.44%

344

8.77%

Arizona

330

49,357,990

4.30%

340

8.62%

New York

150

41,963,596

3.66%

343

8.36%

Maryland

201

41,506,716

3.62%

347

8.30%

Texas

421

37,517,260

3.27%

337

9.15%

Nevada

176

34,924,233

3.04%

344

8.33%

New Jersey

134

32,023,519

2.79%

350

8.79%

Virginia

171

30,689,146

2.67%

350

8.31%

Remaining

2,098

264,072,718

23.00%

345

8.89%

WAMM

WAC

California

1,305

366,227,038

30.93%

346

8.17%

Florida

1,128

185,608,920

15.68%

347

8.74%

Illinois

480

81,456,646

6.88%

350

8.78%

Arizona

335

50,119,842

4.23%

346

8.62%

Maryland

215

44,942,094

3.80%

354

8.34%

New York

154

43,792,607

3.70%

350

8.35%

Texas

423

38,053,753

3.21%

344

9.13%

Nevada

177

35,144,721

2.97%

350

8.34%

New Jersey

147

34,346,333

2.90%

357

8.84%

Virginia

177

31,857,151

2.69%

356

8.33%

Remaining

2,147

272,461,135

23.01%

352

8.90%

(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

Geographic
Distribution

# of

Loans

Balance

(1)

% of

Balance

Distribution Date: 25-May-07

Geographic Concentration

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Top 10 Current State Concentration

California

Arizona

Illinois

Florida

Virginia

New Jersey

Nevada

Texas

Maryland

New York

Remaining

Page 36 of 52

23-May-2007 03:55

B
C
L
O
P

REO
Settled
Third Party

R
X
T

1
2
3

Liq. Type Code - Legend
BK Discharged
Charge-off
Retain Lien
Loan Sale
Paid in Full

Occ Type Code - Legend
Primary
Secondary
Investment

FICO

Lien Position

Liq Type

Occ Type

Subsequent

Recov/(Exp)

Loss-Certs Adjusted

Loss Severity

Loan-to-Value

Disclosure Control

Original

Liquidation

Balance

Net Liquidation

Proceeds

Loss-Certs Non-

adjusted

Distribution Date: 25-May-07

Current Period Realized Loss Detail

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 37 of 52

23-May-2007 03:55

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

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

Distribution Date: 25-May-07

Historical Realized Loss Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 38 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Historical Realized Loss Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Group I

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

Page 39 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Historical Realized Loss Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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

Claims on Prior

Liquidations

Recovery on Prior

Liquidations

(Claims)/Recoveries on

Prior Payoffs

Group II

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

Page 40 of 52

23-May-2007 03:55

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)

Distribution Date: 25-May-07

Realized Loss Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

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 41 of 52

23-May-2007 03:55

4420604859

100,708.67

103.37

0.00

100,605.30

11.44%

1,063.46

960.09

503.54

456.55

Total

100,708.67

103.37

0.00

100,605.30

1,063.46

960.09

503.54

456.55

Relief Act Interest

Shortfall

Total (All Loans)

Disclosure Control

Beginning

Balance

Scheduled

Principal

Unscheduled

Principal

Ending balance

Loan Rate

P&I Amount

Scheduled Interest Interest Received

Distribution Date: 25-May-07

Servicemembers Civil Relief Act

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 42 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Servicemembers Civil Relief Act

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Total

Scheduled Interest Interest Received

Relief Act Interest

Shortfall

Group I

Disclosure Control

Beginning

Balance

Scheduled

Principal

Unscheduled

Principal

Ending balance

Loan Rate

P&I Amount

Page 43 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Servicemembers Civil Relief Act

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

4420604859

100,708.67

103.37

0.00

100,605.30

11.44%

1,063.46

960.09

503.54

456.55

Total

100,708.67

103.37

0.00

100,605.30

1,063.46

960.09

503.54

456.55

Relief Act Interest

Shortfall

Group II

Disclosure Control

Beginning

Balance

Scheduled

Principal

Unscheduled

Principal

Ending balance

Loan Rate

P&I Amount

Scheduled Interest Interest Received

Page 44 of 52

23-May-2007 03:55

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

Material Breach Description

Disclosure

Control #

Loan Group #

Ending Principal

Balance

Material Breach

Date

Distribution Date: 25-May-07

Material Breaches Detail

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 45 of 52

23-May-2007 03:55

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.

Modification Description

Disclosure

Control #

Loan Group #

Modified Maturity

Date

Cutoff Maturity

Date

Distribution Date: 25-May-07

Modified Loan Detail

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 46 of 52

23-May-2007 03:55

Disclosure

Control #

Beginning Principal Balance

Description

Distribution Date: 25-May-07

Collateral Asset Changes

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 47 of 52

23-May-2007 03:55

Total

0.00

Realized Loss

Appraisal

Reduction

Amount

Date

Liquidated

Liquidation

Proceeds

Liquidation

Expenses

Total (All Loans)

Disclosure

Control #

REO Date

City

State

Property Type

Actual Balance

Scheduled

Balance

Recent

Appraisal

Value

Appraisal

Date

Distribution Date: 25-May-07

Historical Collateral Level REO Report

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 48 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Historical Collateral Level REO Report

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Total

0.00

Liquidation

Proceeds

Liquidation

Expenses

Realized Loss

Recent

Appraisal

Value

Appraisal

Date

Appraisal

Reduction

Amount

Date

Liquidated

Group I

Disclosure

Control #

REO Date

City

State

Property Type

Actual Balance

Scheduled

Balance

Page 49 of 52

23-May-2007 03:55

Distribution Date: 25-May-07

Historical Collateral Level REO Report

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Total

0.00

Realized Loss

Appraisal

Reduction

Amount

Date

Liquidated

Liquidation

Proceeds

Liquidation

Expenses

Group II

Disclosure

Control #

REO Date

City

State

Property Type

Actual Balance

Scheduled

Balance

Recent

Appraisal

Value

Appraisal

Date

Page 50 of 52

23-May-2007 03:55

Substitution Code

- - - Loans Substituted Into Pool - - -

- - - - - - - - - - Loans Substituted Out of Pool - - - - - - - - - -

Investor #

Period

Beginning Principal Balance

Investor #

Period

Beginning Principal

Balance

Adjusted for Principal

Distribution Date: 25-May-07

Substitution Detail History

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 51 of 52

23-May-2007 03:55

- - - Loans Substituted Into Pool - - -

- - - Loans Substituted Out of Pool - - -

Period

Count

Beginning Principal Balance

Count

Beginning Principal Balance

Adjusted for Principal

Difference Into vs.

Out

Distribution Date: 25-May-07

Substitution Detail History Summary

Merrill Lynch Mortgage Investors Trust

Mortgage Loan Asset-Backed Certificates

Series 2007-HE1

Page 52 of 52

23-May-2007 03:55

Merrill Lynch Mortgage Investors Trust, Series 2007-HE1 10-D