Statement to Certificateholder

Distribution Information

Deal Information

1. Distribution Summary

Deal Name:

Residential Accredit Loans Inc, 2007-QS2

2. Factor Summary

Asset Type:

Mortgage Asset-Backed Pass-Through Certificates

3. Components Information

(Not Applicable)

Closing Date:

01/30/2007

4. Interest Summary

First Distribution Date:

02/25/2007

5. Other Income Detail

(Not Applicable)

Determination Date:

05/23/2007

6. Interest Shortfalls, Compensation and Expenses

Distribution Date:

05/25/2007

Record Date:

7. Prepayment Interest and Basis Risk/Net WAC Shortfall Amounts

(Not Applicable)

Book-Entry:

8. Collateral Summary

Definitive:

04/30/2007

Fixed BE:

04/30/2007

9. Repurchase Information

10. Loan Status Report (Delinquencies)

Trustee:

Deutsche Bank Trust Company Americas

11. Deal Delinquencies (30 Day Buckets)

Main Telephone:

714-247-6000

12. Loss Mitigation and Servicing Modifications

GMAC-RFC

13. Losses and Recoveries

Bond Administrator:

Rona Hsu

14. Credit Enhancement Report

(Not Applicable)

Telephone:

818-260-1508

15. Distribution Percentages

Pool(s) :

40470

16. Overcollateralization Summary

(Not Applicable)

17. Excess Cash Flow, Overcollateralization
Provisions and Derivative Amounts

(Not Applicable)

18. Performance Tests

19. Lender Paid Mortgage Insurance

(Not Applicable)

20. Comments

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 1 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



	1. Distribution Summary

				Class	CUSIP			Original Face Value			Beginning Notional / Principal Balance		Pass - Through Rate					Principal Distribution				Interest Distribution			Total Distribution (3) + (4) = (5)			Principal Loss			Interest Loss		Deferred Interest			Ending Notional/ Principal Balance (1)-(3)-(6)+(8)=(9)





											(1)		(2)			(3)					(4)					(5)		(6)		(7)				(8)			(9)

A-1					74923CAA0	20,000,000.00				18,777,518.69				6.00000000			395,194.43			93,887.59				489,082.02			0.00		0.00			0.00			18,382,324.26


A-2					74923CAB8	8,800,000.00				8,483,209.00				6.00000000			105,597.00			42,416.04				148,013.04			0.00		0.00			0.00			8,377,612.00


A-3					74923CAC6	3,200,000.00				3,200,000.00				6.00000000			0.00			16,000.00				16,000.00			0.00		0.00			0.00			3,200,000.00


A-4					74923CAD4	210,982,000.00				194,758,763.70				6.25000000			5,227,541.34			1,014,368.56				6,241,909.90			0.00		0.00			0.00			189,531,222.36


A-5					74923CAE2	210,982,000.00				204,652,540.00				6.25000000			2,109,820.00			1,065,898.65				3,175,718.65			0.00		0.00			0.00			202,542,720.00


A-6					74923CAF9	46,885,000.00				46,885,000.00				6.25000000			0.00			244,192.71				244,192.71			0.00		0.00			0.00			46,885,000.00

									1			1																										1
A-7					74923CAG7	1,280,000.00				1,218,429.11				6.25000000			0.00			6,345.98				6,345.98			0.00		0.00			0.00			1,198,397.45



A-P					74923CAH5	2,347,706.84				2,295,900.58				0.00000000			4,488.43			0.00				4,488.43			0.00		0.00			0.00			2,291,412.15

									1			1																										1
A-V					74923CAJ1	536,743,545.51				512,552,833.19				0.35122316			0.00			150,017.02				150,017.02			0.00		0.00			0.00			504,694,359.95



R-I					74923CAK8	100.00				0.00				6.25000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


R-II					74923CAL6	100.00				0.00				6.25000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


M-1					74923CAM4	16,639,200.00				16,616,018.13				6.25000000			7,852.72			86,541.76				94,394.48			0.00		0.00			0.00			16,608,165.41


M-2					74923CAN2	5,635,800.00				5,627,948.16				6.25000000			2,659.77			29,312.23				31,972.00			0.00		0.00			0.00			5,625,288.39


M-3					74923CAP7	4,293,900.00				4,287,917.70				6.25000000			2,026.46			22,332.90				24,359.36			0.00		0.00			0.00			4,285,891.24


B-1					74923CAQ5	2,683,700.00				2,679,961.05				6.25000000			1,266.55			13,958.13				15,224.68			0.00		0.00			0.00			2,678,694.50


B-2					74923CAR3	2,147,000.00				2,144,008.78				6.25000000			1,013.26			11,166.71				12,179.97			0.00		0.00			0.00			2,142,995.52


B-3					74923CAS1	2,147,038.67				2,144,047.40				6.25000000			1,013.28			11,166.91				12,180.19			0.00		0.00			0.00			2,143,034.12


			Deal Totals				536,743,545.51			512,552,833.19					7,858,473.24				2,807,605.19				10,666,078.43				0.00		0.00			0.00			504,694,359.95

		1.Notional Balance

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 2 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



2. Factor Summary
Amount /Original Amount per $1000 unit)

	Class	CUSIP		Beginning Notional/ Principal Balance Factor	Principal Distribution Factor	Interest Distribution Factor	Total Distribution Factor		Deferred Interest Factor	Interest Shortfall Factor	Ending Notional/ Principal Balance Factor




	A-1	74923CAA0	938.87593450		19.75972150	4.69437950		24.45410100	0.00000000	0.00000000	919.11621300

	A-2	74923CAB8	964.00102273		11.99965909	4.82000455		16.81966364	0.00000000	0.00000000	952.00136364

	A-3	74923CAC6	1,000.00000000		0.00000000	5.00000000		5.00000000	0.00000000	0.00000000	1,000.00000000

	A-4	74923CAD4	923.10606450		24.77719113	4.80784408		29.58503522	0.00000000	0.00000000	898.32887336

	A-5	74923CAE2	970.00000000		10.00000000	5.05208335		15.05208335	0.00000000	0.00000000	960.00000000

	A-6	74923CAF9	1,000.00000000		0.00000000	5.20833337		5.20833337	0.00000000	0.00000000	1,000.00000000

	A-7	74923CAG7	951.89774219		0.00000000	4.95779687		4.95779687	0.00000000	0.00000000	936.24800781

	A-P	74923CAH5	977.93324996		1.91183581	0.00000000		1.91183581	0.00000000	0.00000000	976.02141416

	A-V	74923CAJ1	954.93059484		0.00000000	0.27949478		0.27949478	0.00000000	0.00000000	940.28957436

	R-I	74923CAK8	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	R-II	74923CAL6	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	M-1	74923CAM4	998.60679179		0.47194096	5.20107697		5.67301793	0.00000000	0.00000000	998.13485083

	M-2	74923CAN2	998.60679229		0.47194187	5.20107704		5.67301891	0.00000000	0.00000000	998.13485042

	M-3	74923CAP7	998.60679103		0.47193926	5.20107594		5.67301521	0.00000000	0.00000000	998.13485177

	B-1	74923CAQ5	998.60679286		0.47194172	5.20107687		5.67301859	0.00000000	0.00000000	998.13485114

	B-2	74923CAR3	998.60679087		0.47194224	5.20107592		5.67301816	0.00000000	0.00000000	998.13484863

	B-3	74923CAS1	998.60679268		0.47194306	5.20107540		5.67301846	0.00000000	0.00000000	998.13484962



	Deal Factor :		94.02895744%
	Deal Factor :

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 3 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



4. Interest Summary
The following section only reports information for classes that have accrued interest for this distribution.

Class		Accrual Period			Accrual Methodology	Beginning Notional/Principal Balance			Pass- Through Rate	Optimal Interest		Interest Loss			Deferred Interest		Interest Shortfall Amount		Other Income		Interest Distribution (1)-(2)-(3)- (4)+(5)=(6)		Accrued Certificate Interest Remaining Unpaid






		Start		End							(1)		(2)			(3)		(4)		(5)		(6)
A-1	04/01/2007		04/30/2007		30/360		18,777,518.69		6.00000000	93,887.59		0.00		0.00			0.00		0.00		93,887.59		0.00

A-2	04/01/2007		04/30/2007		30/360		8,483,209.00		6.00000000	42,416.04		0.00		0.00			0.00		0.00		42,416.04		0.00

A-3	04/01/2007		04/30/2007		30/360		3,200,000.00		6.00000000	16,000.00		0.00		0.00			0.00		0.00		16,000.00		0.00

A-4	04/01/2007		04/30/2007		30/360		194,758,763.70		6.25000000	1,014,368.56		0.00		0.00			0.00		0.00		1,014,368.56		0.00

A-5	04/01/2007		04/30/2007		30/360		204,652,540.00		6.25000000	1,065,898.65		0.00		0.00			0.00		0.00		1,065,898.65		0.00

A-6	04/01/2007		04/30/2007		30/360		46,885,000.00		6.25000000	244,192.71		0.00		0.00			0.00		0.00		244,192.71		0.00

A-7	04/01/2007		04/30/2007		30/360		1,218,429.11	1	6.25000000	6,345.98		0.00		0.00			0.00		0.00		6,345.98		0.00


A-V	04/01/2007		04/30/2007		30/360		512,552,833.19	1	0.35122316	150,017.02		0.00		0.00			0.00		0.00		150,017.02		0.00


M-1	04/01/2007		04/30/2007		30/360		16,616,018.13		6.25000000	86,541.76		0.00		0.00			0.00		0.00		86,541.76		0.00

M-2	04/01/2007		04/30/2007		30/360		5,627,948.16		6.25000000	29,312.23		0.00		0.00			0.00		0.00		29,312.23		0.00

M-3	04/01/2007		04/30/2007		30/360		4,287,917.70		6.25000000	22,332.90		0.00		0.00			0.00		0.00		22,332.90		0.00

B-1	04/01/2007		04/30/2007		30/360		2,679,961.05		6.25000000	13,958.13		0.00		0.00			0.00		0.00		13,958.13		0.00

B-2	04/01/2007		04/30/2007		30/360		2,144,008.78		6.25000000	11,166.71		0.00		0.00			0.00		0.00		11,166.71		0.00

B-3	04/01/2007		04/30/2007		30/360		2,144,047.40		6.25000000	11,166.91		0.00		0.00			0.00		0.00		11,166.91		0.00

Deal Totals						510,256,932.61				2,807,605.19		0.00		0.00			0.00		0.00		2,807,605.19		0.00



1.Notional Balance

6. Interest Shortfalls, Compensation and Expenses

Current
Prepayment
Interest Shortfall
Amount

Compensating
Interest

Net Prepayment
Interest Shortfall
Amount
(1) - (2)=(3)

Civil Relief
Act

Compensation

Advances

Allowable
Expenses per

Non -
Recoverable
Advances

(1)

(2)

(3)

Subservicer

Master

Subservicer

Master

Deal Totals

11,871.14

0.00

106,616.36

19,765.21

123,698.13

0.00

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 4 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007

8. Collateral Summary

A. Loan Count and Balances

Original
Loan Count/
Scheduled
Principal
Balance

Beginning
Loan Count/
Scheduled
Principal
Balance

Scheduled
Principal

Curtailments

Payoffs

Matured
Loans

Repurchases

Beginning Aggregate
Scheduled
Principal Balance
of Liquidations/
Charge-offs

Ending Loan
Count/Scheduled
Principal Balance

Deal Totals

Count

1,983

1,923

N/A

285

1,900

Balance/Amount

536,743,545.51

512,552,833.19

242,646.32

281,232.06

7,334,594.86

N/A

0.00

504,694,359.95

B. Weighted Averages

Beginning
Weighted
Average
Gross
Mortgage
Rate

Ending
Weighted
Average
Gross
Mortgage
Rate

Ending
Weighted
Average
Remaining
Amortization
Term

Ending
Weighted
Average
Months to
Maturity

Beginning
Weighted
Average
Net
Mortgage

Ending
Weighted
Average
Net
Mortgage

Beginning
Weighted
Average
Unmodified
Net
Mortgage

Net
Weighted
Average
Cap Rate

Weighted
Average
Net Rate

Deal Totals

6.89450774

6.88969697

355.57

353.90

6.57322726

6.56848885

6.57322726

N/A

C. Constant Prepayment Rate

1 Month CPR

3 Month CPR

6 Month CPR

12 Month CPR

Life CPR

Deal Totals

16.45%

18.08%

16.40%

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 5 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



9. Repurchases

			Breaches Of Representations			ARM Conversions		Optional Repurchases of Defaulted Loans		Others		Total (1)+(2)+(3)+(4)=(5)
				(1)	(2)		(3)			(4)		(5)

		Count		0		0			0		0		0
	Deal Totals


		Scheduled Balance		0.00		0.00			0.00		0.00		0.00


10. Loan Status Report
													Delinquency Calculation Method: Mortgage Bankers Association

					Current / Delinquent																	Bankruptcy								Foreclosure							REO																Total
	Deal Totals

		Count								Scheduled Balance					Count				Scheduled Balance				Count				Scheduled Balance					Count			Scheduled Balance			Actual Balance						Count								Scheduled Balance

	Current						1,830				484,716,183.80				0			0.00								0			0.00				0				0.00						0.00						1,830		484,716,183.80

	30 days					55					14,930,456.52				0			0.00								0			0.00				0				0.00						0.00						55		14,930,456.52

	60 days					8					2,463,953.99				0			0.00								0			0.00				0				0.00						0.00						8		2,463,953.99

	90 days					3					1,421,302.07				0			0.00								0			0.00				0				0.00						0.00						3		1,421,302.07

	120 days					3					587,263.57				0			0.00								0			0.00				0				0.00						0.00						3		587,263.57

	150 days					1					575,200.00				0			0.00								0			0.00				0				0.00						0.00						1		575,200.00

	180 days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	181+ days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	Total							1,900			504,694,359.95				0		0.00								0			0.00			0					0.00				0.00						1,900				504,694,359.95


	Current			96.32%								96.04%			0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%								96.32%		96.04%

	30 days					2.89%					2.96%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							2.89%			2.96%

	60 days					0.42%					0.49%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.42%			0.49%

	90 days					0.16%					0.28%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.16%			0.28%

	120 days					0.16%					0.12%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.16%			0.12%

	150 days					0.05%					0.11%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.05%			0.11%

	180 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%						0.00%				0.00%

	181+ days					0.00%					0.00%				0.00%					0.00%					0.00%				0.00%				0.00%		0.00%							0.00%						0.00%			0.00%

	Total		100.00%						100.00%					0.00%		0.00%								0.00%				0.00%			0.00%			0.00%					0.00%						100.00%					100.00%

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 6 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



11. Delinquency Data

			Totals				Totals					Totals					Totals					Totals
		Count % Count		Balance % Balance		Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance

			55	14,930,456.52			0		0.00			0		0.00			0		0.00			0		0.00
	1 Month				13 Months					25 Months					37 Months					49 Months


			2.89%	2.96%			0.00%	0.00%				0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			8	2,463,953.99			0		0.00			0		0.00			0		0.00			0		0.00
	2 Months				14 Months					26 Months					38 Months					50 Months


			0.42%	0.49%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			3	1,421,302.07			0		0.00			0		0.00			0		0.00			0		0.00
	3 Months				15 Months					27 Months					39 Months					51 Months


			0.16%	0.28%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			3	587,263.57			0		0.00			0		0.00			0		0.00			0		0.00
	4 Months				16 Months					28 Months					40 Months					52 Months


			0.16%	0.12%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			1	575,200.00			0		0.00			0		0.00			0		0.00			0		0.00
	5 Months				17 Months					29 Months					41 Months					53 Months


			0.05%	0.11%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	6 Months				18 Months					30 Months					42 Months					54 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	7 Months				19 Months					31 Months					43 Months					55 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

																	0		0.00
			0	0.00			0		0.00			0		0.00								0		0.00

	8 Months				20 Months					32 Months					44 Months					56 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	9 Months				21 Months					33 Months					45 Months					57 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	10 Months				22 Months					34 Months					46 Months					58 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

														0.00					0.00
			0	0.00			0		0.00			0					0					0		0.00

	11 Months				23 Months					35 Months					47 Months					59 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	12 Months				24 Months					36 Months					48 Months					60+ Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 7 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007

12. Loss Mitigation and Servicing Modifications

Current

1 Payment

2 Payments

3+ Payments

Foreclosure

REO

Total

Modification Type

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Capitalizations

0.00

Deal
Totals

Other

0.00

Payoffs

Repurchases

Liquidations

Total

Current Month

Cumulative

Current Month

Cumulative

Current Month

Cumulative

Current Month

Cumulative

Modification Type

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Deal
Totals

Capitalizations

0.00

Other
Modifications

0.00

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 8 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007

13. Losses and Recoveries

A. Current Cycle Realized Losses

Current Period Realized Losses

Liquidations

Charge-Offs

Servicing Modifications

Bankruptcy Losses

Total

Loss Count

Beginning Aggregate Scheduled Balance

0.00

Deal
Totals

Principal Portion of Loss

0.00

Interest Portion of Loss

0.00

Total Realized Loss

0.00

B. Cumulative Realized Losses

Cumulative Realized Losses

Liquidations

Charge-Offs

Servicing Modifications

Bankruptcy Losses

Total

Deal
Totals

Loss Count

Total Realized Loss

0.00

C. Subsequent Recoveries

Subsequent Recoveries

Current Period

Cumulative

Subsequent Recoveries Count

Subsequent Recoveries

0.00

Deal
Totals

Net Loss 1

0.00

Net Loss % 2

0.00%

1 Total Realized Loss less Subsequent Recoveries

2 Net Loss % of Original Balance

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 9 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007

D. Default Percentages

Default Loss Percentage

1 Month

3 Months

6 Months

12 Months

Life of Deal

Monthly Default Rate

0.00%

Constant Default Rate

0.00%

1-Month MDR (Current Month) = SUM(Beginning Scheduled balances of liquidating loans) / [SUM(Beginning Scheduled loan balances)- SUM(Scheduled Principal payments)]
m-Month = 3, 6, 12, months or the life of deal to date
m-Month MDR(over m months in period where n is current month)= 1-[(1-MDRn-m+1) * (1-MDRn-m+2) *.* (1-MDR n-1) * (1-MDRn)]^(1/m)
CDRm = 1- [(1- MDRm)^12],where m is number of months in period

E. Special Hazard, Fraud Loss, and Bankruptcy

Special Hazard Amount

Fraud Loss Amount

Bankruptcy Amount

Deal Totals

5,367,435.00

16,102,306.00

179,437.00

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 10 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



15. Distribution Percentages


		Beginning Current Super		Beginning Current	Beginning Current		Beginning Current Senior

		0.00000000%		0.00000000%	93.43469945%	100.00000000%


		Ending Percentage

	M-1		3.25640223%

	M-2		1.10296359%

	M-3		0.84034482%

	Class M Total:		5.19971064%


	B-1		0.52521796%

	B-2		0.42018220%

	B-3		0.42018976%

	Class B Total:		1.36558992%


	Ending Percentage uses Beginning Certificate Principal Balance

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 11 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007


18. Performance Tests


	Current Distribution Date >= Target Distribution

		Current Distribution Date >= Target Distribution Date	False

	Current Senior Pct > Initial Senior Percent

		Current Senior Percentage > Original Senior Percentage	False

	60+ Dlq Avg Loan Balance / Subordinate Balance

		Dlq Average Loan Balance / Class M and B balance Test	True

	60+ Dlq Avg Loan Balance <= 2% of Pool Balance

		Dlq Average Loan Balance Test	True

	Sub Balance Test OR 2% Delinquency Test

		Dlq Balance Test	True

	Aggregate Realized Loss Pct < Scheduled Loss Pct

		Aggregate Realized Loss Test	True

	Sr. Accel. % Trigger - 1st Trigger Event

		1st Senior Accelerated Stepdown Test	True

	60+ Dlq Avg Loan Balance <= 4% of Avg Pool Balance

		2nd 60+ Delinquent Average Loan Balance Test	True

	Aggregate Realized Loss Pct < Scheduled Loss Pct

		Aggregate Realized Loss Percentage < 2nd Scheduled Loss Percentage	True

	Sr. Accel. % Trigger - 2nd Trigger Event

		2nd Senior Accelerated Stepdown Test	True

	60+ Delinq Balance OR Aggregate Loss Test

		1st or 2nd Sr. Accel Stepdown Test	True

	Senior Accelerated Stepdown Date and Trigger Event

		Senior Accelerated Stepdown Trigger in effect?	False

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 12 of 13

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS2

May 25, 2007



B-1, B-2, B-3 BegBal/PoolBal

	Class B-1 Prepayment Distribution Trigger	False

	Class B-2 Prepayment Distribution Trigger	False

	Class B-3 Prepayment Distribution Trigger	False

	Class M-2 Prepayment Distribution Trigger	False

	Class M-3 Prepayment Distribution Trigger	False



20. Comments

	Comments:	Credit Support Depletion Date has not occurred


	ERISA Text:		Each beneficial owner of any Certificate (or any interest therein) which provides credit enhancement for any other Certificate and is available in book-entry form, including any such

			Class M Certificate, shall be deemed to have represented, by virtue of its acquisition or holding of such Certificate (or interest therein), that either: a) it is not an employee benefit
			or other plan subject to the prohibited transaction provision of the Employee Retirement Income Security Act of 1974, as amended('ERISA'), or Section 4975 of the Internal Revenue
			Code of 1986, as amended (a 'Plan'), or any other person (including an investment manager, a named fiduciary or a trustee of any Plan) acting, directly or indirectly, on behalf of
			purchasing any Certificate with 'plan assets' of any Plan; or b) (i) the transferee is an insurance company, (ii) the source of funds to be used by it to purchase the Certificates is an
			'insurance company general account' (within the meaning of Department of Labor Prohibited Transaction Class Exemption ('PTCE') 95-60), and (iii) the conditions set forth in
			Section I and III of PTCE 95-60 have been satisfied. Any purported beneficial owner of any such book-entry Certificate (or interest therein) to whom either (a) or (b) above does not
			apply shall indemnify and hold harmless the Company, the Trustee, the Master Servicer, any Subservicer, and the Trust Fund from and against any and all liabilities, claim, cost or
			expenses incurred by such parties as a result of its acquisition or holding of such Certificate.

05/29/2007

1:08:38PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 13 of 13



	Statement To Certificateholder




	Residential Accredit Loans, Inc. 2007-QS2

	May 25, 2007



	Cash Flow Received and Uses of Funds


	Cash Flow Received		Amount

	Principal and Interest Payments		10,673,972.51
	Prepayment Premium		0.00
	Liquidation and Insurance Proceeds		0.00
	Subsequent Recoveries		0.00
	Repurchase Proceeds		0.00
	Other Deposits/Adjustments (including Derivative Payment)		11,871.14
	Total Deposits		10,685,843.65

	Uses of Funds		Amount

	Transfer to Certificate Account		10,666,078.43
	Reimbursed Advances and Expenses		0.00
	Master Servicing Compensation		19,765.20
	Derivative Payment		0.00
	Total Withdrawals		10,685,843.63

	Ending Balance		0.00



		GMAC-RFC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors	Appendix A

RALI Series 2007-QS2 Trust 10-D