Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust


*CONTACT INFORMATION*

Depositor	WaMu Asset Acceptance Corp.
	1301 Second Avenue
	Seattle, WA 98101

Seller / Servicer	Washington Mutual Bank
	1301 Second Avenue
	Seattle, WA 98101

Trustee	Citibank, N.A.
	388 Greenwich Street, 14th Floor
	New York, NY 10013


*CONTENTS*

Distribution Summary	2

Distribution Summary (Factors)	3

Interest Distribution	4

Principal Distribution	5

Reconciliation Detail	6

Collateral Summary	7

Delinquency Information	10

Standard Prepayment and Default Information	14

Credit Enhancement	15

Distribution Waterfall Detail	16

Other Information	19



Deal Contact:	Valerie Delgado	Citibank, N.A.
	valerie.delgado@citigroup.com	Agency and Trust
	Tel: (949) 250-6464	388 Greenwich Street, 14th Floor
	Fax: (949) 250-6450	New York, NY 10013

Reports Available at www.sf.citidirect.com

Page 1 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Distribution Summary*
*DISTRIBUTION IN DOLLARS*
Class	Original Balance	Prior Principal Balance	Pass- Through Rate	Accrual Day Count	Accrual Dates	Interest Distributed	Principal Distributed	Total Distributed	Deferred Interest	Realized Loss	Current Principal Balance
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)=(7+8)	(10)	(11)	(12)=(3-8+10-11)
IA	491,550,000.00	491,550,000.00	5.580000%	45 / 360	04/10 - 05/24	3,428,561.25	3,292,601.65	6,721,162.90	0.00	0.00	488,257,398.35
IIA1	357,425,000.00	357,425,000.00	5.430000%	45 / 360	04/10 - 05/24	2,426,022.19	7,934,390.82	10,360,413.01	0.00	0.00	349,490,609.18
IIA2	125,322,000.00	125,322,000.00	5.510000%	45 / 360	04/10 - 05/24	863,155.28	0.00	863,155.28	0.00	0.00	125,322,000.00
IIA3	199,414,000.00	199,414,000.00	5.570000%	45 / 360	04/10 - 05/24	1,388,419.98	0.00	1,388,419.98	0.00	0.00	199,414,000.00
IIA4	117,955,000.00	117,955,000.00	5.680000%	45 / 360	04/10 - 05/24	837,480.50	0.00	837,480.50	0.00	0.00	117,955,000.00
M1	50,997,000.00	50,997,000.00	5.790000%	45 / 360	04/10 - 05/24	369,090.79	0.00	369,090.79	0.00	0.00	50,997,000.00
M2	44,623,000.00	44,623,000.00	5.870000%	45 / 360	04/10 - 05/24	327,421.26	0.00	327,421.26	0.00	0.00	44,623,000.00
M3	27,092,000.00	27,092,000.00	6.070000%	45 / 360	04/10 - 05/24	205,560.55	0.00	205,560.55	0.00	0.00	27,092,000.00
M4	23,905,000.00	23,905,000.00	6.670000%	45 / 360	04/10 - 05/24	199,307.94	0.00	199,307.94	0.00	0.00	23,905,000.00
M5	23,108,000.00	23,108,000.00	7.020000%	45 / 360	04/10 - 05/24	202,772.70	0.00	202,772.70	0.00	0.00	23,108,000.00
M6	21,514,000.00	21,514,000.00	7.570000%	45 / 360	04/10 - 05/24	203,576.23	0.00	203,576.23	0.00	0.00	21,514,000.00
M7	20,718,000.00	20,718,000.00	7.570000%	45 / 360	04/10 - 05/24	196,044.08	0.00	196,044.08	0.00	0.00	20,718,000.00
M8	12,749,000.00	12,749,000.00	7.570000%	45 / 360	04/10 - 05/24	120,637.41	0.00	120,637.41	0.00	0.00	12,749,000.00
M9	17,531,000.00	17,531,000.00	7.570000%	45 / 360	04/10 - 05/24	165,887.09	0.00	165,887.09	0.00	0.00	17,531,000.00
C	59,762,058.04	59,762,058.04	0.000000%	30 / 360	04/01 - 04/30	0.00	0.00	0.00	0.00	0.00	59,762,058.04
P	100.00	100.00	0.000000%	30 / 360		70,572.86	0.00	70,572.86	0.00	0.00	100.00
R	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
RCX	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
RPX	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
Totals	1,593,665,158.04	1,593,665,158.04				11,004,510.11	11,226,992.47	22,231,502.58	0.00	0.00	1,582,438,165.57

Reports Available at www.sf.citidirect.com

Page 2 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Distribution Summary (Factors)*
*PER $1,000 OF ORIGINAL BALANCE*
Class	CUSIP	Record Date	Prior Principal Balance	Interest Distributed	Principal Distributed	Total Distributed	Deferred Interest	Realized Loss	Current Principal Balance
			(3/2 x 1000)	(7/2 x 1000)	(8/2 x 1000)	(9/2 x 1000)	(10/2 x 1000)	(11/2 x 1000)	(12/2 x 1000)
IA	92926SAA4	05/24/2007	1,000.000000	6.975000	6.698406	13.673406	0.000000	0.000000	993.301594
IIA1	92926SAB2	05/24/2007	1,000.000000	6.787500	22.198757	28.986257	0.000000	0.000000	977.801243
IIA2	92926SAC0	05/24/2007	1,000.000000	6.887500	0.000000	6.887500	0.000000	0.000000	1,000.000000
IIA3	92926SAD8	05/24/2007	1,000.000000	6.962500	0.000000	6.962500	0.000000	0.000000	1,000.000000
IIA4	92926SAE6	05/24/2007	1,000.000000	7.100000	0.000000	7.100000	0.000000	0.000000	1,000.000000
M1	92926SAF3	05/24/2007	1,000.000000	7.237500	0.000000	7.237500	0.000000	0.000000	1,000.000000
M2	92926SAG1	05/24/2007	1,000.000000	7.337500	0.000000	7.337500	0.000000	0.000000	1,000.000000
M3	92926SAH9	05/24/2007	1,000.000000	7.587500	0.000000	7.587500	0.000000	0.000000	1,000.000000
M4	92926SAJ5	05/24/2007	1,000.000000	8.337500	0.000000	8.337500	0.000000	0.000000	1,000.000000
M5	92926SAK2	05/24/2007	1,000.000000	8.775000	0.000000	8.775000	0.000000	0.000000	1,000.000000
M6	92926SAL0	05/24/2007	1,000.000000	9.462500	0.000000	9.462500	0.000000	0.000000	1,000.000000
M7	92926SAM8	05/24/2007	1,000.000000	9.462500	0.000000	9.462500	0.000000	0.000000	1,000.000000
M8	92926SAN6	05/24/2007	1,000.000000	9.462500	0.000000	9.462500	0.000000	0.000000	1,000.000000
M9	92926SAP1	05/24/2007	1,000.000000	9.462500	0.000000	9.462500	0.000000	0.000000	1,000.000000
C	92926SAQ9	04/30/2007	1,000.000000	0.000000	0.000000	0.000000	0.000000	0.000000	1,000.000000
P	92926SAR7	04/30/2007	1,000.000000	705,728.600000	0.000000	705,728.600000	0.000000	0.000000	1,000.000000

Reports Available at www.sf.citidirect.com

Page 3 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Interest Distribution Detail*
*DISTRIBUTION IN DOLLARS*
Class	Prior Principal Balance	Pass- Through Rate	Next Pass- Through Rate	Interest Accrual Day Cnt Fraction	Optimal Accrued Interest	Prior Unpaid Interest	Interest on Prior Unpaid Interest	Non-Recov. Interest Shortfall	Interest Due	Deferred Interest	Interest Distributed	Current Unpaid Interest
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)=(6)+(7)+(8)-(9)	(11)	(12)	(13)=(10)-(11)-(12)
IA	491,550,000.00	5.58000%	5.58000%	45 / 360	3,428,561.25	0.00	0.00	0.00	3,428,561.25	0.00	3,428,561.25	0.00
IIA1	357,425,000.00	5.43000%	5.43000%	45 / 360	2,426,022.19	0.00	0.00	0.00	2,426,022.19	0.00	2,426,022.19	0.00
IIA2	125,322,000.00	5.51000%	5.51000%	45 / 360	863,155.28	0.00	0.00	0.00	863,155.28	0.00	863,155.28	0.00
IIA3	199,414,000.00	5.57000%	5.57000%	45 / 360	1,388,419.98	0.00	0.00	0.00	1,388,419.98	0.00	1,388,419.98	0.00
IIA4	117,955,000.00	5.68000%	5.68000%	45 / 360	837,480.50	0.00	0.00	0.00	837,480.50	0.00	837,480.50	0.00
M1	50,997,000.00	5.79000%	5.79000%	45 / 360	369,090.79	0.00	0.00	0.00	369,090.79	0.00	369,090.79	0.00
M2	44,623,000.00	5.87000%	5.87000%	45 / 360	327,421.26	0.00	0.00	0.00	327,421.26	0.00	327,421.26	0.00
M3	27,092,000.00	6.07000%	6.07000%	45 / 360	205,560.55	0.00	0.00	0.00	205,560.55	0.00	205,560.55	0.00
M4	23,905,000.00	6.67000%	6.67000%	45 / 360	199,307.94	0.00	0.00	0.00	199,307.94	0.00	199,307.94	0.00
M5	23,108,000.00	7.02000%	7.02000%	45 / 360	202,772.70	0.00	0.00	0.00	202,772.70	0.00	202,772.70	0.00
M6	21,514,000.00	7.57000%	7.57000%	45 / 360	203,576.23	0.00	0.00	0.00	203,576.23	0.00	203,576.23	0.00
M7	20,718,000.00	7.57000%	7.57000%	45 / 360	196,044.08	0.00	0.00	0.00	196,044.08	0.00	196,044.08	0.00
M8	12,749,000.00	7.57000%	7.57000%	45 / 360	120,637.41	0.00	0.00	0.00	120,637.41	0.00	120,637.41	0.00
M9	17,531,000.00	7.57000%	7.57000%	45 / 360	165,887.09	0.00	0.00	0.00	165,887.09	0.00	165,887.09	0.00
C	59,762,058.04	0.00000%	0.00000%	30 / 360	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
P	100.00	0.00000%	0.00000%	30 / 360	70,572.86	0.00	0.00	0.00	70,572.86	0.00	70,572.86	0.00
R	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
RCX	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
RPX	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Totals	1,593,665,158.04				11,004,510.11	0.00	0.00	0.00	11,004,510.11	0.00	11,004,510.11	0.00

Reports Available at www.sf.citidirect.com

Page 4 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Principal Distribution Detail*
*DISTRIBUTION IN DOLLARS*
Class	Original Balance	Prior Principal Balance	Scheduled Principal Distribution	Unscheduled Principal Distribution	Accreted Principal	Current Realized Losses	Current Principal Recoveries	Current Principal Balance	Cumulative Realized Losses	Original Class (%)	Current Class (%)	Original Credit Support	Current Credit Support
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)=(3)-(4)-(5)+(6)-(7)+(8)	(10)	(11)	(12)	(13)	(14)
IA	491,550,000.00	491,550,000.00	301,320.55	2,991,281.10	0.00	0.00	0.00	488,257,398.35	0.00	30.84%	30.85%	18.95%	19.08%
IIA1	357,425,000.00	357,425,000.00	383,179.77	7,551,211.05	0.00	0.00	0.00	349,490,609.18	0.00	22.43%	22.09%	18.95%	19.08%
IIA2	125,322,000.00	125,322,000.00	0.00	0.00	0.00	0.00	0.00	125,322,000.00	0.00	7.86%	7.92%	18.95%	19.08%
IIA3	199,414,000.00	199,414,000.00	0.00	0.00	0.00	0.00	0.00	199,414,000.00	0.00	12.51%	12.60%	18.95%	19.08%
IIA4	117,955,000.00	117,955,000.00	0.00	0.00	0.00	0.00	0.00	117,955,000.00	0.00	7.40%	7.45%	18.95%	19.08%
M1	50,997,000.00	50,997,000.00	0.00	0.00	0.00	0.00	0.00	50,997,000.00	0.00	3.20%	3.22%	15.75%	15.86%
M2	44,623,000.00	44,623,000.00	0.00	0.00	0.00	0.00	0.00	44,623,000.00	0.00	2.80%	2.82%	12.95%	13.04%
M3	27,092,000.00	27,092,000.00	0.00	0.00	0.00	0.00	0.00	27,092,000.00	0.00	1.70%	1.71%	11.25%	11.33%
M4	23,905,000.00	23,905,000.00	0.00	0.00	0.00	0.00	0.00	23,905,000.00	0.00	1.50%	1.51%	9.75%	9.82%
M5	23,108,000.00	23,108,000.00	0.00	0.00	0.00	0.00	0.00	23,108,000.00	0.00	1.45%	1.46%	8.30%	8.36%
M6	21,514,000.00	21,514,000.00	0.00	0.00	0.00	0.00	0.00	21,514,000.00	0.00	1.35%	1.36%	6.95%	7.00%
M7	20,718,000.00	20,718,000.00	0.00	0.00	0.00	0.00	0.00	20,718,000.00	0.00	1.30%	1.31%	5.65%	5.69%
M8	12,749,000.00	12,749,000.00	0.00	0.00	0.00	0.00	0.00	12,749,000.00	0.00	0.80%	0.81%	4.85%	4.88%
M9	17,531,000.00	17,531,000.00	0.00	0.00	0.00	0.00	0.00	17,531,000.00	0.00	1.10%	1.11%	3.75%	3.78%
C	59,762,058.04	59,762,058.04	0.00	0.00	0.00	0.00	0.00	59,762,058.04	0.00	3.75%	3.78%	0.00%	0.00%
Totals	1,593,665,058.04	1,593,665,058.04	684,500.32	10,542,492.15	0.00	0.00	0.00	1,582,438,065.57	0.00	100%	100%

Reports Available at www.sf.citidirect.com

Page 5 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

Reconciliation Detail


*SOURCE OF FUNDS*

Interest Funds Available
Scheduled Interest	10,813,327.58
Uncompensated PPIS	0.00
Relief Act Interest Shortfall	0.00
Interest Adjustments	0.00
Total Interest Funds Available:		10,813,327.58
Principal Funds Available
Scheduled Principal	684,500.32
Curtailments	48,299.27
Prepayments in Full	10,494,192.88
Net Liquidation Proceeds	0.00
Repurchased Principal	0.00
Substitution Principal	0.00
Other Principal	0.00
Total Principal Funds Available:		11,226,992.47
Other Funds Available
Swap Contract Amount	0.00
Prepayment Penalties	70,572.86
Other Charges	0.00
Interest Coverage Account	944,945.43
Total Other Funds Available:		1,015,518.29
Total Funds Available		23,055,838.34


*ALLOCATION OF FUNDS*

Scheduled Fees
PMI Fee	160,126.21
Servicing Fee	664,027.43
Tax Premium	182.12
Total Scheduled Fees:		824,335.76
Additional Fees, Expenses, etc.
Extraordinary Trust Fund Expenses	0.00
Other Expenses	0.00
Total Additional Fees, Expenses, etc.:		0.00
Distribution to Certificateholders
Interest Distribution	11,004,510.11
Principal Distribution	11,226,992.47
Total Distribution to Certificateholders:		22,231,502.58
Total Funds Allocated		23,055,838.34

Reports Available at www.sf.citidirect.com

Page 6 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Collateral Summary - Group 1*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		606,470,447.62			606,470,447.62			603,177,845.97

Loan Count		3,170			3,170			3,153

Weighted Average Coupon Rate (WAC)		8.028203	%		8.028203	%		N/A

Net Weighted Average Coupon Rate (Net WAC)		7.528203	%		7.528203	%		N/A

Weighted Average Remaining Term (WART in months)		411			411			361


*AVAILABLE PRINCIPAL*

Scheduled Principal	301,320.55
Curtailments	22,026.87
Principal Prepayments	2,969,254.23
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Trailing Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	3,292,601.65

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		4,057,389.58

Less:	Servicing Fee	252,696.19
	PMI Fee	78,291.69
	Tax Premium	104.03
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
TOTAL AVAILABLE INTEREST		3,726,297.67

Reports Available at www.sf.citidirect.com

Page 7 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Collateral Summary - Group 2*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		987,194,710.42			987,194,710.42			979,260,319.60

Loan Count		3,598			3,598			3,577

Weighted Average Coupon Rate (WAC)		8.212286	%		8.212286	%		N/A

Net Weighted Average Coupon Rate (Net WAC)		7.712286	%		7.712286	%		N/A

Weighted Average Remaining Term (WART in months)		411			411			360


*AVAILABLE PRINCIPAL*

Scheduled Principal	383,179.77
Curtailments	26,272.40
Principal Prepayments	7,524,938.65
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Trailing Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	7,934,390.82

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		6,755,938.00

Less:	Servicing Fee	411,331.24
	PMI Fee	81,834.52
	Tax Premium	78.09
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
TOTAL AVAILABLE INTEREST		6,262,694.15

Reports Available at www.sf.citidirect.com

Page 8 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Collateral Summary - Total*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		1,593,665,158.04			1,593,665,158.04			1,582,438,165.57

Loan Count		6,768			6,768			6,730

Weighted Average Coupon Rate (WAC)		8.142233	%		8.142233	%		N/A

Net Weighted Average Coupon Rate (WAC)		7.642233	%		7.642233	%		N/A

Weighted Average Remaining Term (WART in months)		411			362			361


*AVAILABLE PRINCIPAL*

Scheduled Principal	684,500.32
Curtailments	48,299.27
Principal Prepayments	10,494,192.88
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Trailing Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	11,226,992.47

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		10,813,327.58

Less:	Servicing Fee	664,027.43
	PMI Fee	160,126.21
	Tax Premium	182.12
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
TOTAL AVAILABLE INTEREST		9,988,991.82

Reports Available at www.sf.citidirect.com

Page 9 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Delinquency Information*

*GROUP 1*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	0.00	0	< 30	0.00	0	< 30	0.00	0	< 30	0.00	0
				0.000000%	0.0%		0.000000%	0.0%		0.0000%	0.0%		0.000000%	0.0%
30-59	578,667.20	3	30-59	0.00	0	30-59	0.00	0	30-59	0.00	0	30-59	578,667.20	3
	0.095936%	0.1%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.095936%	0.1%
60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0
	0.000000%	0.0%		0.0000	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
150-179	0.00	0	150-179	0	0	150-179	0	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	578,667.20	3	Total	0.00	0	Total	0.00	0	Total	0.00	0	Total	578,667.20	3
	0.095936%	0.1%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.095936%	0.1%

Principal and Interest Advances							3,565,784.62

Reports Available at www.sf.citidirect.com

Page 10 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Delinquency Information*

*GROUP 2*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	0.00	0	< 30	0.00	0	< 30	0.00	0	< 30	0.00	0
				0.000000%	0.0%		0.000000%	0.0%		0.0000%	0.0%		0.000000%	0.0%
30-59	3,071,904.45	7	30-59	0.00	0	30-59	0.00	0	30-59	0.00	0	30-59	3,071,904.45	7
	0.313696%	0.2%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.313696%	0.2%
60-89	98,915.63	1	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	98,915.63	1
	0.010101%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.010101%	0.0%
90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0
	0.000000%	0.0%		0.0000	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
150-179	0.00	0	150-179	0	0	150-179	0	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	3,170,820.08	8	Total	0.00	0	Total	0.00	0	Total	0.00	0	Total	3,170,820.08	8
	0.323797%	0.2%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.323797%	0.2%

Principal and Interest Advances							6,028,879.51

Reports Available at www.sf.citidirect.com

Page 11 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Delinquency Information*

*GROUP TOTALS*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	0.00	0	< 30	0.00	0	< 30	0.00	0	< 30	0.00	0
				0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
30-59	3,650,571.65	10	30-59	0.00	0	30-59	0.00	0	30-59	0.00	0	30-59	3,650,571.65	10
	0.230693%	0.1%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.230693%	0.1%
60-89	98,915.63	1	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	98,915.63	1
	0.006251%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.006251%	0.0%
90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
150-179	0.00	0	150-179	0.00	0	150-179	0.00	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	3,749,487.28	11	Total	0.00	0	Total	0.00	0	Total	0.00	0	Total	3,749,487.28	11
	0.236944%	0.2%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.236944%	0.2%

Principal and Interest Advances							9,594,664.13

Reports Available at www.sf.citidirect.com

Page 12 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Historical Delinquency Information*
Distribution	1 Month		2 Month		3 + Month		Bankruptcy		Foreclosure		REO		Total ( 2+, BK, FC & REO )
Date	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt
05/25/2007	3,650,571.65	10	98,915.63	1	0.00	0	0.00	0	0.00	0	0.00	0	98,915.63	1
	0.231%	0.1%	0.006%	0.0%	0.000%	0.0%	0.000%	0.0%	0.000%	0.0%	0.000%	0.0%	0.006%	0.0%

Reports Available at www.sf.citidirect.com

Page 13 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Standard Prepayment and Default Information*
Payment Date	Wtd. Avg. Age (Months)	Current Collateral Balance	Scheduled Principal	Unscheduled Principal	Liquidation Principal	SMM	CPR	PSA	MDR	CDR	SDA
25-May-2007	3.37	1,582,438,165.57	684,500.32	10,542,492.15	0.00	0.662%	7.659%	1,138%	0.000%	0.000%	0%

SMM (Single Month Mortality) = Unscheduled Principal / (Beginning Balance - Scheduled Principal)		MDR (Monthly Default Rate) = Beginning Balance of Liquidated Asset / Total Beginning Balance
CPR (Constant Prepayment Rate) = 1 - ((1-SMM)^12)		CDR (Conditional Default Rate) = 1 - ((1-MDR)^12)
PSA (Public Securities Association) = CPR * (min(.2% * Age, 6%))		SDA (Standard Default Assumption) = CDR * (min(.2% * Age, 6%))

Reports Available at www.sf.citidirect.com

Page 14 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Credit Enhancement*

*Overcollateralization and Trigger Information*
Overcollateralization Target Amount			59,762,443.43	3.7766	%
Beginning Overcollateralization Amount			59,762,058.04
Overcollateralization Decrease Due to Realized Losses			0.00
Overcollateralization Deficiency Amount	385.39
Excess Spread Available for Overcollateralization Increase	0.00
Overcollateralization Increase Amount			0.00
Excess Overcollateralization Amount	0.00
Principal Available for Overcollateralization Reduction	11,226,992.47
Overcollateralization Reduction Amount			0.00
Current Overcollateralization			59,762,058.04	3.7766	%

Current Credit Enhancement Percentage				19.0844	%
Are Stepdown Principal Distributions Allowed This Month?				No
(Has the Stepdown Date Occured and Are There No Trigger Events in Effect?)
Has the Stepdown Date Occured?			No
(Has the 3rd Anniversary Distribution Date Occurred and Does the Senior Enhancement Percentage Equal or Exceed the Target Percentage?)
3rd Anniversary Distribution Date	25-May-2010
Credit Enhancement Percentage per Stepdown Date definition	19.0844	%
Credit Enhancement Target Percentage	37.9000	%
Is a Trigger Event in Effect?			No
(Is a Delinquency Trigger Event in Effect or Is a Cumulative Realized Loss Trigger in Effect?)
Is a Delinquency Trigger Event in Effect?			No
(Does the Delinquency Percentage Exceed the Target Percentage?)
Delinquency Percentage	0.0063	%
Target Percentage (42.00% of the Credit Enhancement Percentage)	8.0155	%
Is a Cumulative Realized Loss Trigger Event in Effect?			No
(Does the Cumulative Loss Percentage Exceed the Target Percentage?)
Cumulative Loss Percentage	0.0000	%
Target Percentage	0.0000	%

Reports Available at www.sf.citidirect.com

Page 15 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Waterfall Detail*
*DISTRIBUTIONS*	Amount Distributed			Remaining Available Funds

Group 1 Interest Remittance Funds					3,726,297.67
Class I-A Certificates, the Senior Interest Distribution Amount		(3,428,561.25	)		297,736.42
Class II-A Certificates, Any Remaining Unpaid Senior Interest Distribution Amount		0.00			297,736.42

Group 2 Interest Remittance Funds					6,262,694.15
Class II-A Certificates, the Senior Interest Distribution Amount		(5,515,077.95	)		747,616.20
Class I-A Certificates, Any Remaining Unpaid Senior Interest Distribution Amount		0.00			747,616.20

Remaining Group 1 & 2 Interest Remittance Funds					1,045,352.62
Class M-1 Interest Distribution Amount		(369,090.79	)		676,261.83
Class M-2 Interest Distribution Amount		(327,421.26	)		348,840.57
Class M-3 Interest Distribution Amount		(205,560.55	)		143,280.02
Class M-4 Interest Distribution Amount		(143,280.02	)		0.00
Class M-5 Interest Distribution Amount		0.00			0.00
Class M-6 Interest Distribution Amount		0.00			0.00
Class M-7 Interest Distribution Amount		0.00			0.00
Class M-8 Interest Distribution Amount		0.00			0.00
Class M-9 Interest Distribution Amount		0.00			0.00

Group 1 Principal Remittance Amount Less Any OC Reduction Amount)					3,292,601.65
Class I-A Certificates		(3,292,601.65	)		0.00
Class II-A1 Certificates		0.00			0.00
Class II-A2 Certificates		0.00			0.00
Class II-A3 Certificates		0.00			0.00
Class II-A4 Certificates		0.00			0.00

Reports Available at www.sf.citidirect.com

Page 16 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust



Group 2 Principal Remittance Amount Less Any OC Reduction Amount)			7,934,390.82
Class II-A1 Certificates	(7,934,390.82	)	0.00
Class II-A2 Certificates	0.00		0.00
Class II-A3 Certificates	0.00		0.00
Class II-A4 Certificates	0.00		0.00
Class I-A Certificates	0.00		0.00

Group 1 & 2 Remaining Principal Remittance Amount Less Any OC Reduction Amount)			0.00
Class M-1 Certificates	0.00		0.00
Class M-2 Certificates	0.00		0.00
Class M-3 Certificates	0.00		0.00
Class M-4 Certificates	0.00		0.00
Class M-5 Certificates	0.00		0.00
Class M-6 Certificates	0.00		0.00
Class M-7 Certificates	0.00		0.00
Class M-8 Certificates	0.00		0.00
Class M-9 Certificates	0.00		0.00

Net Monthly Excess Cashflow			0.00
Class I-A Certificates	0.00		0.00
Class II-A1 Certificates	0.00		0.00
Class II-A2 Certificates	0.00		0.00
Class II-A3 Certificates	0.00		0.00
Class II-A4 Certificates	0.00		0.00
Class M-1 Certificates	0.00		0.00
Class M-2 Certificates	0.00		0.00
Class M-3 Certificates	0.00		0.00
Class M-4 Certificates	0.00		0.00
Class M-5 Certificates	0.00		0.00
Class M-6 Certificates	0.00		0.00
Class M-7 Certificates	0.00		0.00
Class M-8 Certificates	0.00		0.00
Class M-9 Certificates	0.00		0.00

Reports Available at www.sf.citidirect.com

Page 17 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust



To the Senior Certificates, any Interest Carryforward Amounts	0.00		0.00
To the Mezzanine Certificates, any Interest Carryforward Amounts	0.00		0.00
To the Mezzanine Certificates, the related Allocated Realized Loss Amount	0.00		0.00
To the Net Wac Rate Carryover Reserve Account, any Net Wac Rate Carryover Amounts	0.00		0.00
To the Servicer, any reimbursement for advances	0.00		0.00
To the Class C Certificates, the Interest Distribution Amount	0.00		0.00
To the Class C Certificates, the Overcollateralization Reduction Amount	0.00		0.00
To the Class R Certificates, any remaining amounts	0.00		0.00

Prepayment Penalties			70,572.86
Class P Prepayment Penalties	(70,572.86	)	0.00
Distribution of Class P outstanding Certificate Principal Balance	0.00		0.00

Reports Available at www.sf.citidirect.com

Page 18 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust

*Other Information*


Swap Account Information
Beginning Swap Account Balance	1,000.00
Deposits	0.00
Withdrawals	0.00
Ending Swap Account Balance	1,000.00

Interest Coverage Account Information
Beginning Interest Coverage Account Balance	955,000.00
Ending Interest Coverage Account Balance	10,054.57

Reserve Fund Information
Beginning Reserve Fund Balance	1,000.00
Deposits	944,945.43
Withdrawals	944,945.43
Ending Reserve Fund Balance	1,000.00

Expenses
Extraordinary Trust Fund Expenses	0.00

Rate Reset Information
Current LIBOR	5.320000	%
Next LIBOR	5.320000	%

Final Maturity Reserve Amount
Group I Final Maturity Reserve Amount	0.00
Group II Final Maturity Reserve Amount	0.00
Supplemental Final Maturity Reserve Amount	0.00
Aggregate Final Maturity Reserve Amount	0.00

Credit Enhancement Percentage per PSA	18.949969	%

Reports Available at www.sf.citidirect.com

Page 19 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust



Swap Payment
Group I Swap Payment			0.00
Group II Swap Payment			0.00
Swap Payment			0.00
Countparty Payment			0.00
Group I Net Swap Payment			0.00
Group II Net Swap Payment			0.00
Net Swap Payment			0.00
Net Counterparty Payment			0.00
Group I Swap Termination Payment			0.00
Group II Swap Termination Payment			0.00
Swap Termination Payment			0.00

Net Wac Rate Carryover Amount for Each Class of Certificates

I-A Net Wac Rate Carryover Amount			0.00
II-A1 Net Wac Rate Carryover Amount			0.00
II-A2 Net Wac Rate Carryover Amount			0.00
II-A3 Net Wac Rate Carryover Amount			0.00
II-A4 Net Wac Rate Carryover Amount			0.00
M-1 Net Wac Rate Carryover Amount			0.00
M-2 Net Wac Rate Carryover Amount			0.00
M-3 Net Wac Rate Carryover Amount			0.00
M-4 Net Wac Rate Carryover Amount			0.00
M-5 Net Wac Rate Carryover Amount			0.00
M-6 Net Wac Rate Carryover Amount			0.00
M-7 Net Wac Rate Carryover Amount			0.00
M-8 Net Wac Rate Carryover Amount			0.00
M-9 Net Wac Rate Carryover Amount			0.00

Reports Available at www.sf.citidirect.com

Page 20 of 21

Distribution Date:

Determination Date:

05/25/2007

05/15/2007

WaMu Asset-Backed Certificates

Series 2007-HE2 Trust



Net WAC Rate Carryover Remaining Unpaid on Each Class of Certificates

I-A Unpaid Net WAC Rate Carryover Amount			0.00
II-A1 Unpaid Net WAC Rate Carryover Amount			0.00
II-A2 Unpaid Net WAC Rate Carryover Amount			0.00
II-A3 Unpaid Net WAC Rate Carryover Amount			0.00
II-A4 Unpaid Net WAC Rate Carryover Amount			0.00
M-1Unpaid Net WAC Rate Carryover Amount			0.00
M-2 Unpaid Net WAC Rate Carryover Amount			0.00
M-3 Unpaid Net WAC Rate Carryover Amount			0.00
M-4 Unpaid Net WAC Rate Carryover Amount			0.00
M-5 Unpaid Net WAC Rate Carryover Amount			0.00
M-6 Unpaid Net WAC Rate Carryover Amount			0.00
M-7 Unpaid Net WAC Rate Carryover Amount			0.00
M-8 Unpaid Net WAC Rate Carryover Amount			0.00
M-9 Unpaid Net WAC Rate Carryover Amount			0.00

Reports Available at www.sf.citidirect.com

Page 21 of 21

WaMu Asset-Backed Certificates, WaMu Series 2007-HE2 10-D