UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

________________

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest ~~event~~Event

~~reported~~Reported): June 29, 2007

Alternative Loan Trust 2007-OH2

(Exact name of the issuing entity)

Commission File Number of the issuing entity: 333-140962-1516

CWALT, Inc.

(Exact name of the depositor as specified in its charter)

Commission File Number of the depositor: 333-140962

Countrywide Home Loans, Inc.

(Exact name of the sponsor as specified in its charter)

Delaware	87-0698307
(State or Other Jurisdiction of Incorporation)	(I.R.S. Employer Identification No.)
(State or other jurisdiction	(IRS Employer
4500 Park Granada Calabasas, California	91302
of incorporation of the depositor)	Identification No. of the depositor)
(Address of Principal Executive Offices of the Depositor)	(Zip Code)

4500 Park Granada
Calabasas, California	91302
(Address of principal	(Zip Code)
executive offices of the depositor)

The depositor’s telephone number, including area code (818) 225-3000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any following provisions:

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any following provisions (see General Instruction A.2. below):

o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 9 Financial Statements 7.and ~~Regulation FD~~Exhibits

Item 7 9.01. Financial Statements ~~Regulation~~and ~~FD Disclosure~~Exhibits.

~~Characteristics of~~(a) ~~the~~Financial ~~Mortgage~~statements Loans*of business acquired.

On June 29, 2007, CWALT, Inc. (the “Company”) entered into a Pooling and Servicing Agreement (the “Pooling and Servicing Agreement”) dated as of June 1, 2007, by and among the Company, as depositor, Countrywide Home Loans, Inc. (“CHL”), as a seller, Park Granada LLC, as a seller, Park Monaco Inc., as a seller, Park Sienna LLC, as a seller, Countrywide Home Loans Servicing LP, as master servicer and The Bank of New York, as trustee (the “Trustee”), providing for the issuance of the Company’s Mortgage Pass-Through Certificates, Series 2007-OH2.

On June 29, 2007, the Company transferred the Mortgage Loans to the Trustee. Exhibit 99.1 hereto describes certain characteristics of the Mortgage Loans transferred to the Trustee on June 29, 2007.

Section 9. Financial Statements and Exhibits.

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired.

Not applicable.

(b) Pro ~~Forma~~forma ~~Financial~~financial ~~Information~~information.

Not applicable.

~~Not applicable~~5.1 Legality Opinion of Sidley Austin LLP.

8.1 Tax Opinion of Sidley Austin LLP (d)included ~~Exhibits~~in Exhibit 5.1).

9923.1 ~~Characteristics~~ Consent of ~~the~~Sidley ~~Mortgage~~Austin ~~Loans~~LLP (included in Exhibits 5.1 and 8.1).

~~___________________________~~This filing is a copy of the Form 8-K filed under the Depositor’s name on June 29, 2007 with the SEC Accession No. 0000905148-07-004688 . The issuing entity’s Commission File Number was not available at that time.

* Capitalized terms used and not otherwise defined herein shall have the meanings assigned to them in the Prospectus dated June 27, 2007 and the Prospectus Supplement dated June 28, 2007 of CWALT, Inc., relating to the Company’s Mortgage Pass-Through Certificates, Series 2007-OH2.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the ~~registrant~~ depositor has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

CWALT, INC. By: /s/ Darren Bigby Name: Darren Bigby Title: Executive Vice President

ByDated: June ~~/s/ Darren Bigby~~ 29, 2007

Name: Darren Bigby

Title: Executive Vice President

Dated: July 3, 2007

Exhibit Index

Exhibit No. Description

Exhibit		Page

5.1	Legality Opinion of Sidley Austin LLP	1

8.1	Tax Opinion of Sidley Austin LLP (included in Exhibit 5.1)	1

23.1	Consent of Sidley Austin LLP (included in Exhibits 5.1 and 8.1)	1

99.1 Characteristics of the Mortgage Loans.

Filing Compare · Alternative Loan Trust 2007-OH2