Statement to Certificateholder

Distribution Information

Deal Information

1. Distribution Summary

Deal Name:

Residential Accredit Loans Inc, 2007-QS3

2. Factor Summary

Asset Type:

Mortgage Asset-Backed Pass-Through Certificates

3. Components Information

(Not Applicable)

Closing Date:

02/27/2007

4. Interest Summary

First Distribution Date:

03/25/2007

5. Other Income Detail

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

Telephone:

818-260-1508

15. Distribution Percentages

Pool(s) :

40486,40487

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

1:06:35PM

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

Page 1 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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					75116BAA6	300,000,000.00				294,705,086.75				6.50000000			3,038,682.57			1,596,319.22				4,635,001.79			0.00		0.00			0.00			291,666,404.18


A-2					75116BAB4	300,000,000.00				294,705,086.75				6.00000000			3,038,682.57			1,473,525.43				4,512,208.00			0.00		0.00			0.00			291,666,404.18


A-3					75116BAC2	165,158,000.00				162,243,009.06				6.25000000			1,672,875.79			845,015.67				2,517,891.46			0.00		0.00			0.00			160,570,133.27


A-4					75116BAD0	19,620,000.00				19,620,000.00				6.25000000			0.00			102,187.50				102,187.50			0.00		0.00			0.00			19,620,000.00


A-5					75116BAE8	106,896,000.00				106,896,000.00				6.25000000			0.00			556,750.00				556,750.00			0.00		0.00			0.00			106,896,000.00


A-6					75116BAF5	9,063,000.00				9,063,000.00				6.25000000			0.00			47,203.13				47,203.13			0.00		0.00			0.00			9,063,000.00


A-P					75116BAG3	5,290,212.93				5,265,958.43				0.00000000			24,929.43			0.00				24,929.43			0.00		0.00			0.00			5,241,029.00

									1			1																										1
A-V					75116BAH1	971,611,636.86				958,014,243.83				0.37756721			0.00			301,428.97				301,428.97			0.00		0.00			0.00			950,210,007.49



R					75116BAJ7	200.00				0.00				6.25000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


M-1					75116BAL2	32,063,500.00				32,030,245.09				6.25000000			14,210.10			166,824.19				181,034.29			0.00		0.00			0.00			32,016,034.99


M-2					75116BAM0	11,173,500.00				11,161,911.32				6.25000000			4,951.94			58,134.95				63,086.89			0.00		0.00			0.00			11,156,959.38


M-3					75116BAN8	8,258,700.00				8,250,134.42				6.25000000			3,660.14			42,969.45				46,629.59			0.00		0.00			0.00			8,246,474.28


P					75116BAS7	100.00				0.00				0.00000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


B-1					75116BAP3	5,829,700.00				5,823,653.68				6.25000000			2,583.64			30,331.53				32,915.17			0.00		0.00			0.00			5,821,070.04


B-2					75116BAQ1	4,372,200.00				4,367,665.34				6.25000000			1,937.70			22,748.26				24,685.96			0.00		0.00			0.00			4,365,727.64


B-3					75116BAR9	3,886,523.93				3,882,492.99				6.25000000			1,722.45			20,221.32				21,943.77			0.00		0.00			0.00			3,880,770.54


			Deal Totals				971,611,636.86			958,014,243.83					7,804,236.33				5,263,659.62				13,067,895.95				0.00		0.00			0.00			950,210,007.50

		1.Notional Balance

05/29/2007

1:06:35PM

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

Page 2 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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	75116BAA6	982.35028917		10.12894190	5.32106407		15.45000597	0.00000000	0.00000000	972.22134727

	A-2	75116BAB4	982.35028917		10.12894190	4.91175143		15.04069333	0.00000000	0.00000000	972.22134727

	A-3	75116BAC2	982.35028918		10.12894192	5.11640774		15.24534967	0.00000000	0.00000000	972.22134726

	A-4	75116BAD0	1,000.00000000		0.00000000	5.20833333		5.20833333	0.00000000	0.00000000	1,000.00000000

	A-5	75116BAE8	1,000.00000000		0.00000000	5.20833333		5.20833333	0.00000000	0.00000000	1,000.00000000

	A-6	75116BAF5	1,000.00000000		0.00000000	5.20833389		5.20833389	0.00000000	0.00000000	1,000.00000000

	A-P	75116BAG3	995.41521290		4.71236798	0.00000000		4.71236798	0.00000000	0.00000000	990.70284492

	A-V	75116BAH1	986.00532094		0.00000000	0.31023606		0.31023606	0.00000000	0.00000000	977.97306191

	R	75116BAJ7	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	M-1	75116BAL2	998.96284217		0.44318618	5.20293137		5.64611755	0.00000000	0.00000000	998.51965600

	M-2	75116BAM0	998.96284244		0.44318611	5.20293104		5.64611715	0.00000000	0.00000000	998.51965633

	M-3	75116BAN8	998.96284161		0.44318597	5.20293145		5.64611743	0.00000000	0.00000000	998.51965564

	P	75116BAS7	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	B-1	75116BAP3	998.96284200		0.44318576	5.20293154		5.64611730	0.00000000	0.00000000	998.51965624

	B-2	75116BAQ1	998.96284250		0.44318650	5.20293216		5.64611866	0.00000000	0.00000000	998.51965601

	B-3	75116BAR9	998.96284184		0.44318523	5.20293207		5.64611730	0.00000000	0.00000000	998.51965661



	Deal Factor :		97.79730619%
	Deal Factor :

05/29/2007

1:06:35PM

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

Page 3 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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		294,705,086.75		6.50000000	1,596,319.22		0.00		0.00			0.00		0.00		1,596,319.22		0.00

A-2	04/01/2007		04/30/2007		30/360		294,705,086.75		6.00000000	1,473,525.43		0.00		0.00			0.00		0.00		1,473,525.43		0.00

A-3	04/01/2007		04/30/2007		30/360		162,243,009.06		6.25000000	845,015.67		0.00		0.00			0.00		0.00		845,015.67		0.00

A-4	04/01/2007		04/30/2007		30/360		19,620,000.00		6.25000000	102,187.50		0.00		0.00			0.00		0.00		102,187.50		0.00

A-5	04/01/2007		04/30/2007		30/360		106,896,000.00		6.25000000	556,750.00		0.00		0.00			0.00		0.00		556,750.00		0.00

A-6	04/01/2007		04/30/2007		30/360		9,063,000.00		6.25000000	47,203.13		0.00		0.00			0.00		0.00		47,203.13		0.00

A-V	04/01/2007		04/30/2007		30/360		958,014,243.83	1	0.37756721	301,428.97		0.00		0.00			0.00		0.00		301,428.97		0.00


M-1	04/01/2007		04/30/2007		30/360		32,030,245.09		6.25000000	166,824.19		0.00		0.00			0.00		0.00		166,824.19		0.00

M-2	04/01/2007		04/30/2007		30/360		11,161,911.32		6.25000000	58,134.95		0.00		0.00			0.00		0.00		58,134.95		0.00

M-3	04/01/2007		04/30/2007		30/360		8,250,134.42		6.25000000	42,969.45		0.00		0.00			0.00		0.00		42,969.45		0.00

B-1	04/01/2007		04/30/2007		30/360		5,823,653.68		6.25000000	30,331.53		0.00		0.00			0.00		0.00		30,331.53		0.00

B-2	04/01/2007		04/30/2007		30/360		4,367,665.34		6.25000000	22,748.26		0.00		0.00			0.00		0.00		22,748.26		0.00

B-3	04/01/2007		04/30/2007		30/360		3,882,492.99		6.25000000	20,221.32		0.00		0.00			0.00		0.00		20,221.32		0.00

Deal Totals						952,748,285.40				5,263,659.62		0.00		0.00			0.00		0.00		5,263,659.62		0.00



1.Notional Balance



5. Other Income Detail

	Class	Prepayment Charges

	P
				0.00


	Deal Totals		0.00

05/29/2007

1:06:35PM

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

Page 4 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

May 25, 2007

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

9,383.56

0.00

199,940.02

56,464.44

289,471.88

0.00

05/29/2007

1:06:35PM

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

Page 5 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

3,594

3,549

N/A

477

3,529

Balance/Amount

971,611,636.86

958,014,243.83

425,439.73

291,199.99

7,087,596.62

N/A

0.00

950,210,007.49

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

6.91295852

6.91305063

356.50

354.74

6.59321257

6.59334048

6.59321257

N/A

C. Constant Prepayment Rate

1 Month CPR

3 Month CPR

6 Month CPR

12 Month CPR

Life CPR

Deal Totals

8.86%

8.04%



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

05/29/2007

1:06:35PM

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

Page 6 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

May 25, 2007


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						3,375				901,764,409.63				1			203,317.27								0			0.00				0				0.00						0.00						3,376		901,967,726.90

	30 days					123					35,058,034.77				0			0.00								0			0.00				0				0.00						0.00						123		35,058,034.77

	60 days					20					10,022,814.50				0			0.00								0			0.00				0				0.00						0.00						20		10,022,814.50

	90 days					10					3,161,431.32				0			0.00								0			0.00				0				0.00						0.00						10		3,161,431.32

	120 days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	150 days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	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							3,528			950,006,690.22				1		203,317.27								0			0.00			0					0.00				0.00						3,529				950,210,007.49


	Current			95.64%								94.90%			0.03%						0.02%				0.00%				0.00%				0.00%		0.00%						0.00%								95.66%		94.92%

	30 days					3.49%					3.69%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							3.49%			3.69%

	60 days					0.57%					1.05%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.57%			1.05%

	90 days					0.28%					0.33%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.28%			0.33%

	120 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.00%			0.00%

	150 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.00%			0.00%

	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		99.97%						99.98%					0.03%		0.02%								0.00%				0.00%			0.00%			0.00%					0.00%						100.00%					100.00%

05/29/2007

1:06:35PM

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

Page 7 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

			123	35,058,034.77			0		0.00			0		0.00			0		0.00			0		0.00
	1 Month				13 Months					25 Months					37 Months					49 Months


			3.49%	3.69%			0.00%	0.00%				0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			20	10,022,814.50			0		0.00			0		0.00			0		0.00			0		0.00
	2 Months				14 Months					26 Months					38 Months					50 Months


			0.57%	1.05%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			10	3,161,431.32			0		0.00			0		0.00			0		0.00			0		0.00
	3 Months				15 Months					27 Months					39 Months					51 Months


			0.28%	0.33%			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
	4 Months				16 Months					28 Months					40 Months					52 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
	5 Months				17 Months					29 Months					41 Months					53 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
	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

1:06:35PM

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

Page 8 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

1:06:35PM

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

Page 9 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

1:06:35PM

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

Page 10 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

9,716,116.00

29,148,349.00

353,310.00

14. Credit Enhancement Report

Reserve Accounts

DEPOSITS

WITHDRAWALS

Ending
Balance

Description

Source

Beginning
Balance

Investment
Earnings

Other
Deposits

Draws

Releases

CLASS P RESERVE-prepayment charges

Residential Funding Company, LLC

0.00

05/29/2007

1:06:35PM

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

Page 11 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

May 25, 2007



15. Distribution Percentages


		Beginning Current Super		Beginning Current	Beginning Current		Beginning Current Senior

		0.00000000%		0.00000000%	93.12346148%	100.00000000%


		Ending Percentage

	M-1		3.36187906%

	M-2		1.17154882%

	M-3		0.86593013%

	Class M Total:		5.39935801%


	B-1		0.61124788%

	B-2		0.45842805%

	B-3		0.40750459%

	Class B Total:		1.47718052%


	Ending Percentage uses Beginning Certificate Principal Balance

05/29/2007

1:06:35PM

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

Page 12 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

1:06:35PM

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

Page 13 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QS3

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

1:06:35PM

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

Page 14 of 14



	Statement To Certificateholder




	Residential Accredit Loans, Inc. 2007-QS3

	May 25, 2007



	Cash Flow Received and Uses of Funds


	Cash Flow Received		Amount

	Principal and Interest Payments		13,114,976.84
	Prepayment Premium		0.00
	Liquidation and Insurance Proceeds		0.00
	Subsequent Recoveries		0.00
	Repurchase Proceeds		0.00
	Other Deposits/Adjustments (including Derivative Payment)		9,383.56
	Total Deposits		13,124,360.40

	Uses of Funds		Amount

	Transfer to Certificate Account		13,067,895.95
	Reimbursed Advances and Expenses		0.00
	Master Servicing Compensation		56,464.44
	Derivative Payment		0.00
	Total Withdrawals		13,124,360.39

	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-QS3 Trust 10-D