UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-D

ASSET-BACKED ISSUER
DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the monthly distribution period from
May 1, 2007 to May 31, 2007

Commission File Number of issuing entity: 333-131524-01

Superior Wholesale Inventory Financing Trust 2007-AE-1
(Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-131524

Wholesale Auto Receivables LLC
(Exact name of depositor as specified in its charter)

GMAC LLC
(Exact name of sponsor as specified in its charter)


DELAWARE (State or other jurisdiction of incorporation or organization of the issuing entity)		38-3082709 (I.R.S. Employer Identification No.)


200 Renaissance Center, P.O. Box 200 Detroit, Michigan (Address of principal executive offices of the issuing entity)		48265-2000 (Zip Code)

(313) 556-5000
(Telephone number, including area code)

Registered / reporting pursuant to (Check One)


Title of Class	Section 12(b)	Section 12(g)	Section 15(d)	Name of Exchange
				(If Section 12(b))

Class A Term Notes			X
Class B Term Notes			X
Class C Term Notes			X

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes X No

TABLE OF CONTENTS


	PART I — DISTRIBUTION INFORMATION
	Item 1. Distribution and Pool Performance Information
	PART II — OTHER INFORMATION
	Item 2. Legal Proceedings
	Item 3. Sales of Securities and Use of Proceeds
	Item 4. Defaults Upon Senior Securities
	Item 5. Submission of Matters to a Vote of Security Holders
	Item 6. Significant Obligors of Pool Assets
	Item 7. Significant Enhancement Provider Information
	Item 8. Other Information
	Item 9. Exhibits
Signature
EXHIBIT INDEX
Monthly Servicing Report for the Period from May 1, 2007 to May 31, 2007

PART I — DISTRIBUTION INFORMATION

Item 1. Distribution and Pool Performance Information

Distribution and pool performance information of the asset pool of the issuing entity is set forth in the attached monthly servicing report.

PART II — OTHER INFORMATION

Item 2. Legal Proceedings

GMAC LLC has been informed by The Bank of New York Trust Company, the indenture trustee, that on or about May 17, 2007, The Bank of New York was made aware by means of various press reports that a lawsuit was filed against The Bank of New York by a Russian Agency described as the Federal Customs Service. While The Bank of New York has not seen the complaint, based on its knowledge of the facts, The Bank of New York believes any such suit would be totally without merit, if not frivolous, and The Bank of New York would expect to defend itself.

Item 3. Sales of Securities and Use of Proceeds

None.

Item 4. Defaults Upon Senior Securities

None.

Item 5. Submission of Matters to a Vote of Security Holders

None.

Item 6. Significant Obligors of Pool Assets

None.

Item 7. Significant Enhancement Provider Information

None.

Item 8. Other Information

None.

Item 9. Exhibits


EXHIBIT NO.		DESCRIPTION

99		Monthly Servicing Report for the Period from May 1, 2007 to May 31, 2007

Signature

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


	Superior Wholesale Inventory Financing Trust 2007-AE-1 (Issuing Entity) by: GMAC LLC (Servicer, not in its individual capacity but solely as Servicer on behalf of the Issuing Entity)

	/s/ Mark E. Newman
	Mark E. Newman, Vice President and Chief Financial Officer of GMAC LLC North American Operations

Date: June 28, 2007

EXHIBIT INDEX


EXHIBIT NUMBER		DESCRIPTION

99		Monthly Servicing Report for the Period from May 1, 2007 to May 31, 2007

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Superior Wholesale Inventory Financing Trust 2007-AE-1 10-D