Content:

Pages

Contact Information:

6/25/2007 0:00

Statement to Certificate Holders

Analyst:

James Wang

714.259.6289

Statement to Certificate Holders (Factors)

james.wang@abnamro.com

Pool/Non-Pool Funds Cash Reconciliation

Administrator:

Brian Whiteley

312.992.1743

Cash Reconciliation Summary

brian.whiteley@abnamro.com

Pool Detail and Performance Indicators

LaSalle Website:

www.etrustee.net

Bond Interest Reconciliation Part I

7/25/2007 0:00

Bond Interest Reconciliation Part II

Bond Principal Reconciliation

Outside Parties To The Transaction

Rating Information

6/22/2007

15 Month Loan Status Summary Part I

15 Month Loan Status Summary Part II

15 Month Historical Payoff Summary

Prepayment Summary

Mortgage Loan Characteristics Part I

Mortgage Loan Characteristics Part II

16-18

Geographic Concentration

5/31/2007

Current Period Realized Loss Detail

Historical Realized Loss Summary

Realized Loss Summary

6/25/2007 0:00

Material Breaches Detail

Modified Loan Detail

Historical Collateral Level REO Report

Substitution Detail History

6/25/2037 0:00

Substitution Detail History Summary

6/18/2007 0:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

ABN AMRO Acct : 724773.1

Payment Date:

25-Jun-07

Prior Payment:

N/A

Next Payment:

25-Jul-07

Record Date:

22-Jun-07

Distribution

Count:

Depositor: Structured Asset Securities Corporation

Underwriter: Lehman Brothers Inc.

Closing Date:

31-May-07

Master Servicer: Aurora Loan Services LLC

First Pay. Date:

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

25-Jun-07

Rated Final

Payment Date:

25-Jun-37

Determination

Date:

18-Jun-07

Delinq Method:

OTS

24-Jun-2007 06:00

52524TAA2

558,630,000.00

12,712,536.71

0.00

545,917,463.29

2,621,681.63

0.01

5.4500000000%

52524TAB0

214,441,000.00

0.00

214,441,000.00

1,028,542.43

0.00

5.5700000000%

52524TAC8

94,535,000.00

0.00

94,535,000.00

457,496.88

0.00

5.6200000000%

52524TAD6

11,816,000.00

0.00

11,816,000.00

58,200.36

0.00

5.7200000000%

52524TAE4

97,713,000.00

1,412,496.05

0.00

96,300,503.95

476,242.31

0.01

5.6600000000%

AIO

52524TAF1

977,135,000.00 N

977,135,000.00

0.00

963,009,967.24

757,279.63

0.01

0.9300000000%

52524TAG9

30,342,000.00

0.00

30,342,000.00

148,144.82

0.00

5.6700000000%

52524TAH7

21,913,000.00

0.00

21,913,000.00

107,933.70

0.00

5.7200000000%

52524TAJ3

12,361,000.00

0.00

12,361,000.00

61,417.00

0.00

5.7700000000%

52524TAK0

12,923,000.00

0.00

12,923,000.00

65,878.58

0.00

5.9200000000%

52524TAL8

10,114,000.00

0.00

10,114,000.00

53,300.78

0.00

6.1200000000%

52524TAM6

7,866,000.00

0.00

7,866,000.00

43,485.87

0.00

6.4200000000%

52524TAN4

8,428,000.00

0.00

8,428,000.00

53,124.49

0.00

7.3200000000%

52524TAP9

7,866,000.00

0.00

7,866,000.00

49,582.02

0.00

7.3200000000%

9ABSCU96

100.00

0.00

100.00

38,870.58

N/A

9ABSCU97

1,123,792,797.00 N

1,123,792,797.00

0.00

1,109,660,543.95

1,737,245.93

N/A

LTR

9ABSCU98

0.00

N/A

9ABSCU99

0.00

N/A

Total

1,088,948,100.00

14,125,032.76

0.00

1,074,823,067.24

7,758,427.01

1,776,116.54

Total P&I Payment

21,883,459.77

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Original Face

Value

(1)

Beginning

Certificate

Balance

Distribution Date: 25-Jun-07

BOND PAYMENT

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

Page 2 of 27

24-Jun-2007 05:59

52524TAA2

558,630,000.00

1000.000000000

22.756630883

0.000000000

977.243369115

4.693055565

0.000000018

5.45000000%

52524TAB0

214,441,000.00

1000.000000000

0.000000000

1000.000000000

4.796388890

0.000000000

5.57000000%

52524TAC8

94,535,000.00

1000.000000000

0.000000000

1000.000000000

4.839444439

0.000000000

5.62000000%

52524TAD6

11,816,000.00

1000.000000000

0.000000000

1000.000000000

4.925555179

0.000000000

5.72000000%

52524TAE4

97,713,000.00

1000.000000000

14.455559137

0.000000000

985.544440881

4.873888940

0.000000102

5.66000000%

AIO

52524TAF1

977,135,000.00 N

1000.000000000

0.000000000

985.544440881

0.775000005

0.000000010

N/A

52524TAG9

30,342,000.00

1000.000000000

0.000000000

1000.000000000

4.882500165

0.000000000

5.67000000%

52524TAH7

21,913,000.00

1000.000000000

0.000000000

1000.000000000

4.925555606

0.000000000

5.72000000%

52524TAJ3

12,361,000.00

1000.000000000

0.000000000

1000.000000000

4.968610954

0.000000000

5.77000000%

52524TAK0

12,923,000.00

1000.000000000

0.000000000

1000.000000000

5.097777606

0.000000000

5.92000000%

52524TAL8

10,114,000.00

1000.000000000

0.000000000

1000.000000000

5.270000000

0.000000000

6.12000000%

52524TAM6

7,866,000.00

1000.000000000

0.000000000

1000.000000000

5.528333333

0.000000000

6.42000000%

52524TAN4

8,428,000.00

1000.000000000

0.000000000

1000.000000000

6.303332938

0.000000000

7.32000000%

52524TAP9

7,866,000.00

1000.000000000

0.000000000

1000.000000000

6.303333333

0.000000000

7.32000000%

9ABSCU96

100.00

1000.000000000

0.000000000

1000.000000000

388705.800000000

N/A

9ABSCU97

1,123,792,797.00 N

1000.000000000

0.000000000

987.424502909

1.545877438

N/A

LTR

9ABSCU98

0.00

0.000000000

N/A

9ABSCU99

0.00

0.000000000

N/A

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Deferred Interest *

Ending Certificate

Balance *

Interest Payment *

Distribution Date: 25-Jun-07

Statement to Certificate Holders (FACTORS)

Interest Adjustment*

Next Rate **

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

BOND PAYMENT

Class

CUSIP

Original Face

Value

Beginning Certificate

Balance *

Principal Payment

Principal

Adjustment or

Loss

Page 3 of 27

24-Jun-2007 05:59

Interest Summary

Principal Summary

Swap Agreement

Interest Summary

Principal Summary

Scheduled Interest

7,946,460.93

Scheduled Prin Distribution

177,619.53

Net Swap due to Administrator

0.00

Fees

234,124.86

Curtailments

143,768.92

Net Swap due to Provider

0.00

Remittance Interest

7,712,336.07

Prepayments in Full

13,810,864.68

Other Interest Proceeds/Shortfalls

Liquidation Proceeds

0.00

Swap Termination due to Administrator

0.00

Prepayment Penalties

38,870.58

Repurchase Proceeds

0.00

Swap Termination due to Provider

0.00

Other Interest Loss

0.00

Other Principal Proceeds

0.00

Other Interest Proceeds

0.00

Remittance Principal

14,132,253.13

Cap Agreement

Non-advancing Interest

0.00

Net PPIS/Relief Act Shortfall

0.00

Interest Rate Cap Agreement

0.00

Modification Shortfall

0.00

Interest Rate Cap Agreement

0.00

Other Interest Proceeds/Shortfalls

38,870.58

Interest Adjusted

7,751,206.65

Insurance Proceeds

Fee Summary

Total Servicing Fees

234,124.86

Insurance Proceeds

0.00

Total Trustee Fees

0.00

LPMI Fees

0.00

FDP Premiums

Credit Manager's Fees

0.00

Misc. Fees / Trust Expense

0.00

FDP Premiums

Insurance Premium

0.00

Total Fees

234,124.86

Advances (Principal & Interest)

Prior Month's Outstanding Advances

N/A

Current Advances

N/A

Reimbursement of Prior Advances

N/A

Outstanding Advances

N/A

P&I Due Certificate Holders

21,883,459.78

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

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-Jun-07

Cash Reconciliation Summary

Page 4 of 27

24-Jun-2007 05:59

Total

Interest Summary

Scheduled Interest

7,946,460.93

Fees

234,124.86

Remittance Interest

7,712,336.07

Other Interest Proceeds/Shortfalls

Prepayment Penalties

38,870.58

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

38,870.58

Interest Adjusted

7,751,206.65

Principal Summary

Scheduled Principal Distribution

177,619.53

Curtailments

143,768.92

Prepayments in Full

13,810,864.68

Liquidation Proceeds

0.00

Repurchase Proceeds

0.00

Other Principal Proceeds

0.00

Less Mod Losses

0.00

Remittance Principal

14,132,253.13

Fee Summary

Total Servicing Fees

234,124.86

Total Trustee Fees

0.00

LPMI Fees

0.00

Misc. Fees

0.00

Total Fees

234,124.86

Beginning Principal Balance

1,123,792,797.08

Ending Principal Balance

1,109,660,543.95

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 2007-8H

Distribution Date: 25-Jun-07

Cash Reconciliation Summary

Page 5 of 27

24-Jun-2007 05:59

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

1,123,792,797.08

4,482

3 mo. Rolling Average

764,558

1,109,660,544

0.07%

WAC - Remit Current

8.24%

N/A

8.24%

Cum Scheduled Principal

177,619.53

6 mo. Rolling Average

764,558

1,109,660,544

0.07%

WAC - Remit Original

8.24%

N/A

8.24%

Cum Unscheduled Principal

13,954,633.60

12 mo. Rolling Average

764,558

1,109,660,544

0.07%

WAC - Current

8.49%

N/A

8.49%

Cum Liquidations

0.00

Loss Levels

Amount

Count

WAC - Original

8.49%

N/A

8.49%

Cum Repurchases

0.00

3 mo. Cum Loss

0.00

WAL - Current

357.53

N/A

357.53

6 mo. Cum loss

0.00

WAL - Original

357.53

N/A

357.53

Current

Amount

Count

12 mo. Cum Loss

0.00

Beginning Pool

1,123,792,797.08

4,482

100.00%

Current Index Rate

Scheduled Principal

177,619.53

0.02%

Triggers

Next Index Rate

Unscheduled Principal

13,954,633.60

1.24%

Liquidations

0.00

0.00%

> Delinquency Trigger Event

(2)

Repurchases

0.00

0.00%

Delinquency Event Calc

(1)

764,558.11

1,109,660,544

0.07%

Ending Pool

1,109,660,543.95

4,426

98.74%

> Loss Trigger Event?

(3)

Average Loan Balance

250,714.09

Cumulative Loss

0.00%

Current Loss Detail

Amount

> Overall Trigger Event?

Liquidation

0.00

Pool Composition

Realized Loss

0.00

Step Down Date

Realized Loss Adjustment

0.00

Distribution Count

Properties

%/Score

Net Liquidation

0.00

Current Specified Enhancement %

(4)

13.22%

Cut-off LTV

97.60%

Step Down %

(5)

26.10%

Cash Out/Refinance

24.22%

Credit Enhancement

Amount

% of Current Specified Enhancement %

(6)

42.46%

SFR

56.91%

Original OC

34,844,797.08

3.10%

> Step Down Date?

Target OC

34,844,319.47

3.10%

Min

Max

W A

Beginning OC

34,844,697.08

Extra Principal

0.00

FICO

575

823

710.71

OC Amount per PSA

34,844,797.08

3.10%

Cumulative Extra Principal

0.00

Ending OC

34,837,476.71

OC Release

7,220.37

Mezz Certificates

111,813,000.00

9.95%

OC Deficiency

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

Pool Detail and Performance Indicators Total (All Loans)

Misc/Additional Information

Pool Level Information

5.320000%

Balance

1,096,779,539.71

272,197,485.01

639,506,647.61

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.

Owner Occupied

796,777,702.12

70.90%

Page 6 of 27

24-Jun-2007 05:59

Act/360

558,630,000.00

5.450000000%

2,621,681.62

0.00

2,621,681.63

0.00

Act/360

214,441,000.00

5.570000000%

1,028,542.43

0.00

1,028,542.43

0.00

Act/360

94,535,000.00

5.620000000%

457,496.88

0.00

457,496.88

0.00

Act/360

11,816,000.00

5.720000000%

58,200.36

0.00

0.02

58,200.36

(0.02)

0.02

0.00

Act/360

97,713,000.00

5.660000000%

476,242.30

0.00

476,242.31

0.00

AIO

30/360

977,135,000.00

0.930000000%

757,279.62

0.00

757,279.63

0.00

Act/360

30,342,000.00

5.670000000%

148,144.82

0.00

148,144.82

0.00

Act/360

21,913,000.00

5.720000000%

107,933.70

0.00

107,933.70

0.00

Act/360

12,361,000.00

5.770000000%

61,417.00

0.00

61,417.00

0.00

Act/360

12,923,000.00

5.920000000%

65,878.58

0.00

65,878.58

0.00

Act/360

10,114,000.00

6.120000000%

53,300.78

0.00

53,300.78

0.00

Act/360

7,866,000.00

6.420000000%

43,485.87

0.00

43,485.87

0.00

Act/360

8,428,000.00

7.320000000%

53,124.49

0.00

53,124.49

0.00

Act/360

7,866,000.00

7.320000000%

49,582.02

0.00

49,582.02

0.00

100.00

N/A

0.00

38,870.58

0.00

38,870.58

0.00

LTR

0.00

N/A

0.00

N/A

0.00

N/A

0.00

N/A

Total

1,088,948,100.00

5,982,310.47

38,870.58

0.02

6,021,181.08

(0.02)

0.02

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 7 of 27

24-Jun-2007 05:59

22-Jun-07

25-May-07

25-Jun-07

2,621,681.63

0.00

22-Jun-07

25-May-07

25-Jun-07

1,028,542.43

0.00

22-Jun-07

25-May-07

25-Jun-07

457,496.88

0.00

22-Jun-07

25-May-07

25-Jun-07

58,200.36

0.00

(0.02)

0.00

22-Jun-07

25-May-07

25-Jun-07

476,242.31

0.00

AIO

31-May-07

2-May-07

1-Jun-07

757,279.63

0.00

22-Jun-07

25-May-07

25-Jun-07

148,144.82

0.00

22-Jun-07

25-May-07

25-Jun-07

107,933.70

0.00

22-Jun-07

25-May-07

25-Jun-07

61,417.00

0.00

22-Jun-07

25-May-07

25-Jun-07

65,878.58

0.00

22-Jun-07

25-May-07

25-Jun-07

53,300.78

0.00

22-Jun-07

25-May-07

25-Jun-07

43,485.87

0.00

22-Jun-07

25-May-07

25-Jun-07

53,124.49

0.00

22-Jun-07

25-May-07

25-Jun-07

49,582.02

0.00

31-May-07

2-May-07

1-Jun-07

38,870.58

0.00

38,870.58

0.00

LTR

31-May-07

2-May-07

1-Jun-07

0.00

31-May-07

2-May-07

1-Jun-07

0.00

Total

6,021,181.08

0.00

38,870.58

0.00

(0.02)

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 8 of 27

24-Jun-2007 05:59

558,630,000.00

177,619.53

12,534,917.18

0.00

12,712,536.71

0.00

545,917,463.29

25-Jun-37

N/A

214,441,000.00

0.00

214,441,000.00

25-Jun-37

N/A

94,535,000.00

0.00

94,535,000.00

25-Jun-37

N/A

11,816,000.00

0.00

11,816,000.00

25-Jun-37

N/A

97,713,000.00

0.00

1,412,496.05

0.00

1,412,496.05

0.00

96,300,503.95

25-Jun-37

N/A

AIO

977,135,000.00

0.00

963,009,967.24

25-Jun-37

N/A

30,342,000.00

0.00

30,342,000.00

25-Jun-37

N/A

21,913,000.00

0.00

21,913,000.00

25-Jun-37

N/A

12,361,000.00

0.00

12,361,000.00

25-Jun-37

N/A

12,923,000.00

0.00

12,923,000.00

25-Jun-37

N/A

10,114,000.00

0.00

10,114,000.00

25-Jun-37

N/A

7,866,000.00

0.00

7,866,000.00

25-Jun-37

N/A

8,428,000.00

0.00

8,428,000.00

25-Jun-37

N/A

7,866,000.00

0.00

7,866,000.00

25-Jun-37

N/A

100.00

0.00

100.00

25-Jun-37

N/A

LTR

0.00

25-Jun-37

N/A

0.00

25-Jun-37

N/A

Total

1,088,948,100.00 1,088,948,100.00

177,619.53

13,947,413.23

0.00

14,125,032.76

0.00

0.00 1,074,823,067.24

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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

Ending

Class Balance

Rated

Final

Maturity

Original

Current

Prior
Loss

Reimburs.

Current

Losses

Cumulative

Losses

Interest on

Losses

Page 9 of 27

24-Jun-2007 05:59

Class

CUSIP

Fitch

Moody's

DBRS

S&P

52524TAA2

Aaa

AAA

52524TAB0

Aaa

AAA

52524TAC8

Aaa

AAA

52524TAD6

Aaa

AAA

52524TAE4

Aaa

AAA

AIO

52524TAF1

Aaa

AAA

52524TAG9

Aa1

AA+

52524TAH7

Aa2

52524TAJ3

Aa3

AA-

52524TAK0

A+

52524TAL8

52524TAM6

A-

52524TAN4

Baa1

BBB+

52524TAP9

Baa2

BBB

9ABSCU96

9ABSCU97

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

Ratings Information

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

Page 10 of 27

24-Jun-2007 05:59

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

Count

Balance

25-Jun-07

4,424

1,108,895,986

269,558

495,000

25-Jun-07

99.95%

99.93%

0.00%

0.02%

0.00%

0.02%

0.04%

0.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 11 of 27

24-Jun-2007 05:59

Balance

25-Jun-07

495,000

25-Jun-07

0.00%

0.02%

0.04%

0.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 12 of 27

24-Jun-2007 05:59

Insurance

Substitution

Liquidation

Remaining Term

Balance

Proceeds

Amount

Life

Coupon

Remit

25-Jun-07

4,426

1,109,660,544

13,810,865

0.00

358

8.49%

8.24%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

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

Curr Weighted Avg.

Total (All Loans)

Distribution

Date

Ending Pool

Payoffs

Realized Losses

Page 13 of 27

24-Jun-2007 05:59

SMM (Single Monthly Mortality)

Total

Current Period

1.24%

3-Month Average

1.24%

6-Month Average

1.24%

12-Month Average

1.24%

Average Since Cut-Off

1.24%

CPR (Conditional Prepayment Rate)

Total

Current Period

13.93%

3-Month Average

13.93%

6-Month Average

13.93%

12-Month Average

13.93%

Average Since Cut-Off

13.93%

PSA (Public Securities Association)

Total

Current Period

232%

3-Month Average

232%

6-Month Average

232%

12-Month Average

232%

Average Since Cut-Off

232%

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 2007-8H

Distribution Date: 25-Jun-07

Prepayment Summary

0.00%

2.43%

4.86%

7.29%

9.71%

12.14%

14.57%

17.00%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

0.00%

14.29%

28.57%

42.86%

57.14%

71.43%

85.71%

100.00%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

229%

457%

686%

914%

1143%

1371%

1600%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Page 14 of 27

24-Jun-2007 05:59

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

26,000

92,000

449

10.14%

31,450,121

2.83%

25,000

90,000

448

10.00%

31,008,793

2.76%

92,000

117,000

331

7.48%

34,819,439

3.14%

90,000

115,000

316

7.05%

32,668,102

2.91%

117,000

142,000

379

8.56%

49,348,338

4.45%

115,000

140,000

396

8.84%

50,794,413

4.52%

142,000

167,000

394

8.90%

60,904,104

5.49%

140,000

165,000

392

8.75%

60,033,903

5.34%

167,000

192,000

355

8.02%

63,444,879

5.72%

165,000

190,000

375

8.37%

66,621,694

5.93%

192,000

216,000

305

6.89%

62,246,822

5.61%

190,000

216,000

315

7.03%

64,178,512

5.71%

216,000

267,000

604

13.65%

145,434,041

13.11%

216,000

267,000

608

13.57%

146,416,073

13.03%

267,000

318,000

452

10.21%

131,447,728

11.85%

267,000

318,000

455

10.15%

132,332,687

11.78%

318,000

369,000

281

6.35%

96,123,580

8.66%

318,000

369,000

284

6.34%

97,181,655

8.65%

369,000

420,000

188

4.25%

74,113,521

6.68%

369,000

420,000

191

4.26%

75,299,653

6.70%

420,000

472,000

243

5.49%

108,387,455

9.77%

420,000

472,000

252

5.62%

112,412,985

10.00%

472,000

1,200,000

445

10.05%

251,940,515

22.70%

472,000

1,200,000

450

10.04%

254,844,327

22.68%

4,426

100.00%

1,109,660,544

100.00%

4,482

100.00%

1,123,792,797

100.00%

Min

Max

Count

% of Total

Balance

% of Total

Min

Max

Count

% of Total

Balance

% of Total

5.00%

7.44%

422

9.53%

136,117,033

12.27%

5.00%

7.44%

424

9.46%

136,344,900

12.13%

7.44%

7.64%

262

5.92%

73,813,212

6.65%

7.44%

7.64%

263

5.87%

74,379,232

6.62%

7.64%

7.84%

337

7.61%

87,306,353

7.87%

7.64%

7.84%

343

7.65%

89,432,027

7.96%

7.84%

8.05%

404

9.13%

102,951,548

9.28%

7.84%

8.05%

407

9.08%

103,678,298

9.23%

8.05%

8.25%

338

7.64%

84,532,053

7.62%

8.05%

8.25%

340

7.59%

84,962,165

7.56%

8.25%

8.50%

492

11.12%

121,440,305

10.94%

8.25%

8.50%

498

11.11%

123,291,087

10.97%

8.50%

8.77%

420

9.49%

103,984,145

9.37%

8.50%

8.77%

426

9.50%

105,556,598

9.39%

8.77%

9.03%

467

10.55%

105,750,871

9.53%

8.77%

9.03%

470

10.49%

106,360,740

9.46%

9.03%

9.30%

272

6.15%

57,669,274

5.20%

9.03%

9.30%

279

6.22%

59,379,836

5.28%

9.30%

9.56%

309

6.98%

68,613,556

6.18%

9.30%

9.56%

313

6.98%

69,342,865

6.17%

9.56%

9.84%

254

5.74%

57,844,336

5.21%

9.56%

9.84%

258

5.76%

58,695,003

5.22%

9.84%

11.88%

449

10.14%

109,637,858

9.88%

9.84%

70.75%

461

10.29%

112,370,046

10.00%

4,426

100.00%

1,109,660,544

100.00%

4,482

100.00%

1,123,792,797

100.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 15 of 27

24-Jun-2007 05:59

4,426

1,109,660,544

100.00%

357.53

8.48%

4,482

1,123,792,797

100.00%

360.00

8.50%

4,426

1,109,660,544

100.00%

4,482

1,123,792,797

100.00%

2,634

632,848,133

57.03%

357.55

8.41%

2,665

639,506,648

56.91%

360.00

8.44%

898

259,355,824

23.37%

357.60

8.36%

915

265,091,933

23.59%

360.00

8.36%

444

108,793,927

9.80%

357.33

8.85%

447

109,706,974

9.76%

360.00

8.84%

448

108,384,412

9.77%

357.47

8.81%

453

109,208,842

9.72%

360.00

8.81%

176,248

0.02%

355.00

6.88%

176,400

0.02%

360.00

6.88%

102,000

9.19E-05

355.00

8.90%

102,000

9.08E-05

360.00

8.90%

4,426

1,109,660,544

100.00%

4,482

1,123,792,797

100.00%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

Mortgage Loan Characteristics Part II

Fixed 1st Lien

Distribution by Product Characteristics (Current)

Product Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Total

Distribution by Product Characteristics (Cut-off)

Product Type

# of

Loans

Original Principal

Balance

% of

Balance

WAMM

WAC

Fixed 1st Lien

Total

Multifamily

Condo - Low Facility

Distribution by Property Types (Current)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

SF Unattached Dwelling

PUD

Manufactured Housing

Other

SF Unattached Dwelling

PUD

Distribution by Property Types (Cut-off)

Property Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Multifamily

Condo - Low Facility

Manufactured Housing

Other

Total

Page 16 of 27

24-Jun-2007 06:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

Mortgage Loan Characteristics Part II

2,277

674,804,310

60.81%

357.65

8.25%

2,305

683,508,155

60.82%

360.00

8.27%

1,747

322,694,530

29.08%

357.23

8.92%

1,772

327,015,095

29.10%

360.00

8.93%

402

112,161,704

10.11%

357.65

8.61%

405

113,269,547

10.08%

360.00

8.62%

4,426

1,109,660,544

100.00%

4,482

1,123,792,797

100.00%

3,437

840,126,542

75.71%

357.60

8.58%

3,486

851,595,312

75.78%

360.00

8.60%

686

186,552,067

16.81%

357.33

8.35%

688

187,657,944

16.70%

360.00

8.36%

303

82,981,935

7.48%

357.27

7.76%

308

84,539,541

7.52%

360.00

7.77%

4,426

1,109,660,544

100.00%

4,482

1,123,792,797

100.00%

Ending Balance

% of

Balance

WAMM

Owner Occupied - Secondary Residence

Owner Occupied - Primary Residence

Non-Owner Occupied

Total

Purchase

Refinance/Equity Takeout

Refinance/No Cash Out

Total

Distribution by Occupancy Type (Current)

Distribution by Occupancy Type (Cut-off)

Occupancy Type

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

WAMM

WAC

Total

Owner Occupied - Secondary Residence

Occupancy Type

# of

Loans

Loan Purpose

# of

Loans

Ending Balance

% of

Balance

Distribution by Loan Purpose (Cut-off)

Loan Purpose

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Distribution by Loan Purpose (Current)

Page 17 of 27

24-Jun-2007 06:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-07

Mortgage Loan Characteristics Part II

4,426

1,109,660,544

100.00%

357.53

8.48%

4,482

1,123,792,797

100.00%

360.00

8.50%

WAMM

WAC

Distribution by Originator Concentration > 10% (Current)

Originator

# of

Loans

Ending Balance

% of

Balance

Unknown

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

Originator

# of

Loans

Ending Balance

% of

Balance

WAMM

WAC

Page 18 of 27

24-Jun-2007 06:00

WAMM

WAC

Florida

593

155,801,064

14.04%

358

8.72%

California

336

153,118,786

13.80%

358

7.87%

Illinois

243

66,919,825

6.03%

358

8.83%

Arizona

229

63,576,500

5.73%

358

8.41%

Nevada

192

63,023,384

5.68%

357

8.26%

Utah

215

58,596,108

5.28%

358

8.38%

Texas

326

53,797,068

4.85%

357

8.78%

Colorado

224

50,376,131

4.54%

357

8.53%

Washington

158

45,982,452

4.14%

357

8.30%

New Jersey

126

38,580,581

3.48%

357

8.63%

Remaining

1,784

359,888,645

32.43%

357

8.60%

WAMM

WAC

Florida

594

156,108,339

13.89%

360

8.72%

California

338

154,353,672

13.74%

360

7.88%

Illinois

245

67,498,537

6.01%

360

8.84%

Arizona

235

65,590,288

5.84%

360

8.42%

Nevada

197

65,138,775

5.80%

360

8.28%

Utah

216

58,805,624

5.23%

360

8.57%

Texas

330

54,310,354

4.83%

360

8.77%

Colorado

228

51,130,771

4.55%

360

8.54%

Washington

161

47,106,456

4.19%

360

8.31%

New Jersey

128

39,519,035

3.52%

360

8.65%

Remaining

1,810

364,230,947

32.41%

360

8.60%

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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

Florida

Arizona

Illinois

California

New Jersey

Washington

Colorado

Texas

Utah

Nevada

Remaining

Page 19 of 27

24-Jun-2007 06:00

Current Total

Cumulative

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 2007-8H

Distribution Date: 25-Jun-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 20 of 27

24-Jun-2007 06:00

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-Jun-07

0.00

Total

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 21 of 27

24-Jun-2007 06:00

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 2007-8H

Distribution Date: 25-Jun-07

Realized Loss Summary

0.00%

0.86%

1.71%

2.57%

3.43%

4.29%

5.14%

6.00%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

0.00%

7.14%

14.29%

21.43%

28.57%

35.71%

42.86%

50.00%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

286%

571%

857%

1143%

1429%

1714%

2000%

Jul-06

Aug-06

Sep-06

Oct-06

Nov-06

Dec-06

Jan-07

Feb-07

Mar-07

Apr-07

May-07

Jun-07

Page 22 of 27

24-Jun-2007 06:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 23 of 27

24-Jun-2007 06:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 24 of 27

24-Jun-2007 06:00

Total

0.00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Distribution Date: 25-Jun-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 25 of 27

24-Jun-2007 06:00

Substitution Code

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Adjusted for Principal

Distribution Date: 25-Jun-07

Substitution Detail History

- - - Loans Substituted Into Pool - - -

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

Investor #

Period

Beginning Principal Balance

Investor #

Period

Beginning Principal

Balance

Page 26 of 27

24-Jun-2007 06:00

Lehman XS Trust

Mortgage Pass-Through Certificates

Series 2007-8H

Difference Into vs.

Out

Distribution Date: 25-Jun-07

Substitution Detail History Summary

- - - Loans Substituted Into Pool - - -

- - - Loans Substituted Out of Pool - - -

Period

Count

Beginning Principal Balance

Count

Beginning Principal Balance

Adjusted for Principal

Page 27 of 27

24-Jun-2007 06:00

LXS 2007-8H 10-D