Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1


*CONTACT INFORMATION*

Depositor	HSI Asset Securitization Corporation
	452 Fifth Avenue
	New York, New York 10018

Trustee	Deutsche Bank National Trust Company
	1761 East St. Andrew Place
	Santa Ana, CA 92705

Master Servicer	CitiMortgage, Inc.
	4000 Regent Blvd., 3rd Floor
	Irving, TX 75063


*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	13

Credit Enhancement	14

Distribution Waterfall Detail	15

Other Information	17



Deal Contact:	Jennifer McCourt	Citibank, N.A.
	jennifer.mccourt@citigroup.com	Agency and Trust
	Tel: (212) 816-5680	388 Greenwich Street, 14th Floor
	Fax: (212) 816-5527	New York, NY 10013

Reports Available at www.sf.citidirect.com

Page 1 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Distribution Summary

DISTRIBUTION IN DOLLARS


Class (1)	Original Balance (2)	Prior Principal Balance (3)	Pass- Through Rate (4)	Accrual Day Count (5)	Accrual Dates (6)	Interest Distributed (7)	Principal Distributed (8)	Total Distributed (9)=(7+8)	Deferred Interest (10)	Realized Loss (11)	Current Principal Balance (12)=(3-8+10-11)

IA	438,787,000.00	413,098,852.60	5.460000%	30 / 360	04/25 - 05/24	1,879,599.78	11,748,838.72	13,628,438.50	0.00	0.00	401,350,013.88
IIA1	105,043,000.00	93,047,696.92	5.370000%	30 / 360	04/25 - 05/24	416,388.44	2,298,206.13	2,714,594.57	0.00	0.00	90,749,490.79
IIA2	24,118,000.00	24,118,000.00	5.430000%	30 / 360	04/25 - 05/24	109,133.95	0.00	109,133.95	0.00	0.00	24,118,000.00
IIA3	40,466,000.00	40,466,000.00	5.470000%	30 / 360	04/25 - 05/24	184,457.52	0.00	184,457.52	0.00	0.00	40,466,000.00
IIA4	6,266,000.00	6,266,000.00	5.540000%	30 / 360	04/25 - 05/24	28,928.03	0.00	28,928.03	0.00	0.00	6,266,000.00
M1	35,013,000.00	35,013,000.00	5.550000%	30 / 360	04/25 - 05/24	161,935.13	0.00	161,935.13	0.00	0.00	35,013,000.00
M2	24,898,000.00	24,898,000.00	5.590000%	30 / 360	04/25 - 05/24	115,983.18	0.00	115,983.18	0.00	0.00	24,898,000.00
M3	15,173,000.00	15,173,000.00	5.630000%	30 / 360	04/25 - 05/24	71,186.66	0.00	71,186.66	0.00	0.00	15,173,000.00
M4	14,005,000.00	14,005,000.00	5.700000%	30 / 360	04/25 - 05/24	66,523.75	0.00	66,523.75	0.00	0.00	14,005,000.00
M5	13,227,000.00	13,227,000.00	5.710000%	30 / 360	04/25 - 05/24	62,938.47	0.00	62,938.47	0.00	0.00	13,227,000.00
M6	10,504,000.00	10,504,000.00	5.780000%	30 / 360	04/25 - 05/24	50,594.27	0.00	50,594.27	0.00	0.00	10,504,000.00
M7	10,504,000.00	10,504,000.00	6.270000%	30 / 360	04/25 - 05/24	54,883.40	0.00	54,883.40	0.00	0.00	10,504,000.00
M8	5,447,000.00	5,447,000.00	6.870000%	30 / 360	04/25 - 05/24	31,184.08	0.00	31,184.08	0.00	0.00	5,447,000.00
M9	10,504,000.00	10,504,000.00	7.820000%	30 / 360	04/25 - 05/24	68,451.07	0.00	68,451.07	0.00	0.00	10,504,000.00
M10	9,337,000.00	9,337,000.00	8.315827%	30 / 360	04/25 - 05/24	64,736.53	0.00	64,736.53	0.00	0.00	9,337,000.00
P	100.00	100.00	0.000000%	30 / 360		192,709.51	0.00	192,709.51	0.00	0.00	100.00
X	14,783,741.00	14,783,440.95	1.425061%	30 / 360		1,885,859.98	0.00	1,885,859.98	0.00	0.00	14,783,440.95
R	0.00	0.00	0.000000%	30 / 360		0.00	0.00	0.00	0.00	0.00	0.00
Totals	778,075,841.00	740,392,090.47				5,445,493.75	14,047,044.85	19,492,538.60	0.00	0.00	726,345,045.62

Reports Available at www.sf.citidirect.com

Page 2 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Distribution Summary (Factors)

PER $1,000 OF ORIGINAL BALANCE


Class	CUSIP	Record Date	Prior Principal Balance (3/2 x 1000)	Interest Distributed (7/2 x 1000)	Principal Distributed (8/2 x 1000)	Total Distributed (9/2 x 1000)	Deferred Interest (10/2 x 1000)	Realized Loss (11/2 x 1000)	Current Principal Balance (12/2 x 1000)

IA	40431JAA1	05/24/2007	941.456453	4.283627	26.775722	31.059349	0.000000	0.000000	914.680731
IIA1	40431JAB9	05/24/2007	885.805784	3.963981	21.878718	25.842698	0.000000	0.000000	863.927066
IIA2	40431JAC7	05/24/2007	1,000.000000	4.525000	0.000000	4.525000	0.000000	0.000000	1,000.000000
IIA3	40431JAD5	05/24/2007	1,000.000000	4.558333	0.000000	4.558333	0.000000	0.000000	1,000.000000
IIA4	40431JAE3	05/24/2007	1,000.000000	4.616666	0.000000	4.616666	0.000000	0.000000	1,000.000000
M1	40431JAF0	05/24/2007	1,000.000000	4.625000	0.000000	4.625000	0.000000	0.000000	1,000.000000
M2	40431JAG8	05/24/2007	1,000.000000	4.658333	0.000000	4.658333	0.000000	0.000000	1,000.000000
M3	40431JAH6	05/24/2007	1,000.000000	4.691667	0.000000	4.691667	0.000000	0.000000	1,000.000000
M4	40431JAJ2	05/24/2007	1,000.000000	4.750000	0.000000	4.750000	0.000000	0.000000	1,000.000000
M5	40431JAK9	05/24/2007	1,000.000000	4.758333	0.000000	4.758333	0.000000	0.000000	1,000.000000
M6	40431JAL7	05/24/2007	1,000.000000	4.816667	0.000000	4.816667	0.000000	0.000000	1,000.000000
M7	40431JAM5	05/24/2007	1,000.000000	5.225000	0.000000	5.225000	0.000000	0.000000	1,000.000000
M8	40431JAN3	05/24/2007	1,000.000000	5.725001	0.000000	5.725001	0.000000	0.000000	1,000.000000
M9	40431JAP8	05/24/2007	1,000.000000	6.516667	0.000000	6.516667	0.000000	0.000000	1,000.000000
M10	40431JAQ6	05/24/2007	1,000.000000	6.933333	0.000000	6.933333	0.000000	0.000000	1,000.000000
P	40431JAR4	04/30/2007	1,000.000000	1,927,095.100000	0.000000	1,927,095.100000	0.000000	0.000000	1,000.000000
X	40431JAS2	04/30/2007	999.979704	127.563110	0.000000	127.563110	0.000000	0.000000	999.979704
R	40431JAT0	04/30/2007	0.000000	0.000000	0.000000	0.000000	0.000000	0.000000	0.000000

Reports Available at www.sf.citidirect.com

Page 3 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Interest Distribution Detail

DISTRIBUTION IN DOLLARS


Class (1)	Prior Principal Balance (2)	Pass- Through Rate (3)	Next Pass- Through Rate (4)	Interest Accrual Day Cnt Fraction (5)	Optimal Accrued Interest (6)	Prior Unpaid Interest (7)	Interest on Prior Unpaid Interest (8)	Non-Recov. Interest Shortfall (9)	Interest Due (10)=(6)+(7)+(8)-(9)	Deferred Interest (11)	Interest Distributed (12)	Current Unpaid Interest (13)=(10)-(11)-(12)

IA	413,098,852.60	5.46000%	5.46000%	30 / 360	1,879,599.78	0.00	0.00	0.00	1,879,599.78	0.00	1,879,599.78	0.00
IIA1	93,047,696.92	5.37000%	5.37000%	30 / 360	416,388.44	0.00	0.00	0.00	416,388.44	0.00	416,388.44	0.00
IIA2	24,118,000.00	5.43000%	5.43000%	30 / 360	109,133.95	0.00	0.00	0.00	109,133.95	0.00	109,133.95	0.00
IIA3	40,466,000.00	5.47000%	5.47000%	30 / 360	184,457.52	0.00	0.00	0.00	184,457.52	0.00	184,457.52	0.00
IIA4	6,266,000.00	5.54000%	5.54000%	30 / 360	28,928.03	0.00	0.00	0.00	28,928.03	0.00	28,928.03	0.00
M1	35,013,000.00	5.55000%	5.55000%	30 / 360	161,935.13	0.00	0.00	0.00	161,935.13	0.00	161,935.13	0.00
M2	24,898,000.00	5.59000%	5.59000%	30 / 360	115,983.18	0.00	0.00	0.00	115,983.18	0.00	115,983.18	0.00
M3	15,173,000.00	5.63000%	5.63000%	30 / 360	71,186.66	0.00	0.00	0.00	71,186.66	0.00	71,186.66	0.00
M4	14,005,000.00	5.70000%	5.70000%	30 / 360	66,523.75	0.00	0.00	0.00	66,523.75	0.00	66,523.75	0.00
M5	13,227,000.00	5.71000%	5.71000%	30 / 360	62,938.47	0.00	0.00	0.00	62,938.47	0.00	62,938.47	0.00
M6	10,504,000.00	5.78000%	5.78000%	30 / 360	50,594.27	0.00	0.00	0.00	50,594.27	0.00	50,594.27	0.00
M7	10,504,000.00	6.27000%	6.27000%	30 / 360	54,883.40	0.00	0.00	0.00	54,883.40	0.00	54,883.40	0.00
M8	5,447,000.00	6.87000%	6.87000%	30 / 360	31,184.08	0.00	0.00	0.00	31,184.08	0.00	31,184.08	0.00
M9	10,504,000.00	7.82000%	7.82000%	30 / 360	68,451.07	0.00	0.00	0.00	68,451.07	0.00	68,451.07	0.00
M10	9,337,000.00	8.31583%	8.31583%	30 / 360	64,736.53	0.00	0.00	0.00	64,736.53	0.00	64,736.53	0.00
P	100.00	0.00000%	0.00000%	30 / 360	192,709.51	0.00	0.00	0.00	192,709.51	0.00	192,709.51	0.00
X	14,783,440.95	1.42506%	0.00000%	30 / 360	1,885,892.45	57.31	0.00	0.00	1,885,949.76	0.00	1,885,859.98	89.78
R	0.00	0.00000%	0.00000%	30 / 360	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Totals	740,392,090.47				5,445,526.22	57.31	0.00	0.00	5,445,583.53	0.00	5,445,493.75	89.78

Reports Available at www.sf.citidirect.com

Page 4 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Principal Distribution Detail

DISTRIBUTION IN DOLLARS


Class (1)	Original Balance (2)	Prior Principal Balance (3)	Principal Distribution (4)	Accreted Principal (5)	Current Realized Losses (6)	Current Principal Recoveries (7)	Current Principal Balance (8)=(3)-(4)+(5)-(6)+(7)	Cumulative Realized Losses (9)

IA	438,787,000.00	413,098,852.60	11,748,838.72	0.00	0.00	0.00	401,350,013.88	0.00
IIA1	105,043,000.00	93,047,696.92	2,298,206.13	0.00	0.00	0.00	90,749,490.79	0.00
IIA2	24,118,000.00	24,118,000.00	0.00	0.00	0.00	0.00	24,118,000.00	0.00
IIA3	40,466,000.00	40,466,000.00	0.00	0.00	0.00	0.00	40,466,000.00	0.00
IIA4	6,266,000.00	6,266,000.00	0.00	0.00	0.00	0.00	6,266,000.00	0.00
M1	35,013,000.00	35,013,000.00	0.00	0.00	0.00	0.00	35,013,000.00	0.00
M2	24,898,000.00	24,898,000.00	0.00	0.00	0.00	0.00	24,898,000.00	0.00
M3	15,173,000.00	15,173,000.00	0.00	0.00	0.00	0.00	15,173,000.00	0.00
M4	14,005,000.00	14,005,000.00	0.00	0.00	0.00	0.00	14,005,000.00	0.00
M5	13,227,000.00	13,227,000.00	0.00	0.00	0.00	0.00	13,227,000.00	0.00
M6	10,504,000.00	10,504,000.00	0.00	0.00	0.00	0.00	10,504,000.00	0.00
M7	10,504,000.00	10,504,000.00	0.00	0.00	0.00	0.00	10,504,000.00	0.00
M8	5,447,000.00	5,447,000.00	0.00	0.00	0.00	0.00	5,447,000.00	0.00
M9	10,504,000.00	10,504,000.00	0.00	0.00	0.00	0.00	10,504,000.00	0.00
M10	9,337,000.00	9,337,000.00	0.00	0.00	0.00	0.00	9,337,000.00	0.00
P	100.00	100.00	0.00	0.00	0.00	0.00	100.00	0.00
X	14,783,741.00	14,783,440.95	0.00	0.00	0.00	0.00	14,783,440.95	0.00
R	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Totals	778,075,841.00	740,392,090.47	14,047,044.85	0.00	0.00	0.00	726,345,045.62	0.00

Reports Available at www.sf.citidirect.com

Page 5 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Reconciliation Detail


*SOURCE OF FUNDS*			*ALLOCATION OF FUNDS*

Interest Funds Available			Scheduled Fees
Scheduled Interest	5,316,269.00		Credit Risk Manager Fee	8,637.91
Uncompensated PPIS	0.00		Master Servicing Fee	0.00
Relief Act Interest Shortfall	0.00		Servicing Fee	185,098.04
Interest Adjustments	0.00		Trustee Fee	0.00
Total Interest Funds Available:		5,316,269.00	Total Scheduled Fees:		193,735.95
Principal Funds Available			Additional Fees, Expenses, etc.
Scheduled Principal	312,089.21		Extraordinary Trust Fund Expenses	0.00
Curtailments	17,086.67		Other Expenses	0.00
Prepayments in Full	13,717,868.97		Payment to the Swap Counterparty	0.00
Liquidation Proceeds	0.00		Total Additional Fees, Expenses, etc.:		0.00
Adjustment Principal	0.00		Distribution to Certificateholders
Repurchased Principal	0.00		Interest Distribution	5,445,493.75
Substitution Principal	0.00		Principal Distribution	14,047,044.85
Other Principal	0.00		Total Distribution to Certificateholders:		19,492,538.60
Total Principal Funds Available:		14,047,044.85	Total Funds Allocated		19,686,274.55
Other Funds Available
Swap Amount	130,251.19
Prepayment Charges	192,709.51
Other Charges	0.00
Total Other Funds Available:		322,960.70
Total Funds Available		19,686,274.55

Reports Available at www.sf.citidirect.com

Page 6 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Collateral Summary - Group 1


*ASSET CHARACTERISTICS*

	Cut-Off	Prior	Current

Aggregate Stated Principal Balance	555,426,666.34	529,738,356.71	517,989,517.99

Loan Count	3,387	3,263	3,209

Weighted Average Coupon Rate (WAC)	8.726134%	8.718087%	8.721988%

Net Weighted Average Coupon Rate (Net WAC)	8.426134%	8.418087%	8.421988%

Weighted Average Remaining Term (WART in months)	0	353	352


*AVAILABLE PRINCIPAL*

Scheduled Principal	229,863.85
Curtailments	13,121.07
Prepayments in Full	11,505,853.80
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Substitution Principal	0.00
Adjustment Principal	0.00
Other Principal	0.00
TOTAL AVAILABLE PRINCIPAL	11,748,838.72

Current Realized Losses	0.00
Realized Losses and Recoveries from Prior Periods	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		3,848,587.69

	Supplemental Interest Trust Amount	130,251.19
Less:	Servicing Fee	132,434.57
	Master Servicing Fee	0.00
	Insurance Fee	0.00
	Trustee Fee	0.00
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Other Amounts	0.00
TOTAL AVAILABLE INTEREST		3,846,404.31

Reports Available at www.sf.citidirect.com

Page 7 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1


*ASSET CHARACTERISTICS*

	Cut-Off	Prior	Current

Aggregate Stated Principal Balance	222,649,174.69	210,653,733.79	208,355,527.66

Loan Count	734	705	699

Weighted Average Coupon Rate (WAC)	8.360273%	8.360724%	8.361333%

Net Weighted Average Coupon Rate (Net WAC)	8.060273%	8.060724%	8.061333%

Weighted Average Remaining Term (WART in months)	0	353	352


*AVAILABLE PRINCIPAL*

Scheduled Principal	82,225.36
Curtailments	3,965.60
Prepayments in Full	2,212,015.17
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Substitution Principal	0.00
Adjustment Principal	0.00
Other Principal	0.00
TOTAL AVAILABLE PRINCIPAL	2,298,206.13

Current Realized Losses	0.00
Realized Losses and Recoveries from Prior Periods	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		1,467,681.31

Less:	Servicing Fee	52,663.47
	Master Servicing Fee	0.00
	Insurance Fee	0.00
	Trustee Fee	0.00
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Other Amounts	0.00
TOTAL AVAILABLE INTEREST		1,415,017.84

Reports Available at www.sf.citidirect.com

Page 8 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Collateral Summary - Total


*ASSET CHARACTERISTICS*

	Cut-Off	Prior	Current

Aggregate Stated Principal Balance	778,075,841.03	740,392,090.50	726,345,045.65

Loan Count	4,121	3,968	3,908

Weighted Average Coupon Rate (WAC)	8.621442%	8.616411%	8.620678%

Net Weighted Average Coupon Rate (WAC)	8.321442%	8.316411%	8.320678%

Weighted Average Remaining Term (WART in months)	0	353	352


*AVAILABLE PRINCIPAL*

Scheduled Principal	312,089.21
Curtailments	17,086.67
Prepayments in Full	13,717,868.97
Liquidation Proceeds	0.00
Repurchased Principal	0.00
Substitution Principal	0.00
Adjustment Principal	0.00
Other Principal	0.00
TOTAL AVAILABLE PRINCIPAL	14,047,044.85

Current Realized Losses	0.00
Realized Losses and Recoveries from Prior Periods	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		5,316,269.00

	Supplemental Interest Trust Amount	130,251.19
Less:	Servicing Fee	185,098.04
	Master Servicing Fee	0.00
	Insurance Fee	0.00
	Trustee Fee	0.00
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Other Amounts	0.00
TOTAL AVAILABLE INTEREST		5,261,422.15

Reports Available at www.sf.citidirect.com

Page 9 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Delinquency Information


*GROUP 1*

	31-60 Days	61-90 Days	91+ Days	Totals
Delinquency
Scheduled Principal Balance	18,460,858.20	9,705,304.63	717,304.34	28,883,467.17
Percentage of Total Pool Balance	3.5639%	1.8736%	0.1385%	5.5761%
Number of Loans	108	53	5	166
Percentage of Total Loans	3.3655%	1.6516%	0.1558%	5.1730%
Bankruptcy
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Foreclosure
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
REO
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Total
Scheduled Principal Balance	18,460,858.20	9,705,304.63	717,304.34	28,883,467.17
Percentage of Total Pool Balance	3.5639%	1.8736%	0.1385%	5.5761%
Number of Loans	108	53	5	166
Percentage of Total Loans	3.3655%	1.6516%	0.1558%	5.1730%

Principal and Interest Advance Required and Received	3,662,384.54

Reports Available at www.sf.citidirect.com

Page 10 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Delinquency Information


*GROUP 2*

	31-60 Days	61-90 Days	91+ Days	Totals
Delinquency
Scheduled Principal Balance	8,513,572.29	5,719,577.95	619,031.72	14,852,181.96
Percentage of Total Pool Balance	4.0861%	2.7451%	0.2971%	7.1283%
Number of Loans	24	18	3	45
Percentage of Total Loans	3.4335%	2.5751%	0.4292%	6.4378%
Bankruptcy
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Foreclosure
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
REO
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Total
Scheduled Principal Balance	8,513,572.29	5,719,577.95	619,031.72	14,852,181.96
Percentage of Total Pool Balance	4.0861%	2.7451%	0.2971%	7.1283%
Number of Loans	24	18	3	45
Percentage of Total Loans	3.4335%	2.5751%	0.4292%	6.4378%

Principal and Interest Advance Required and Received	1,427,689.95

Reports Available at www.sf.citidirect.com

Page 11 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Delinquency Information


*GROUP TOTALS*

	31-60 Days	61-90 Days	91+ Days	Totals
Delinquency
Scheduled Principal Balance	26,974,430.49	15,424,882.58	1,336,336.06	43,735,649.13
Percentage of Total Pool Balance	3.7137%	2.1236%	0.1840%	6.0213%
Number of Loans	132	71	8	211
Percentage of Total Loans	3.3777%	1.8168%	0.2047%	5.3992%
Bankruptcy
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Foreclosure
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
REO
Scheduled Principal Balance	0.00	0.00	0.00	0.00
Percentage of Total Pool Balance	0.0000%	0.0000%	0.0000%	0.0000%
Number of Loans	0	0	0	0
Percentage of Total Loans	0.0000%	0.0000%	0.0000%	0.0000%
Total
Scheduled Principal Balance	26,974,430.49	15,424,882.58	1,336,336.06	43,735,649.13
Percentage of Total Pool Balance	3.7137%	2.1236%	0.1840%	6.0213%
Number of Loans	132	71	8	211
Percentage of Total Loans	3.3777%	1.8168%	0.2047%	5.3992%

Principal and Interest Advance Required and Received	5,090,074.49

Reports Available at www.sf.citidirect.com

Page 12 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

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	7.50	726,345,045.65	312,089.21	13,734,955.64	0.00	1.856%	20.132%	1,341%	0.000%	0.000%	0%
25-Apr-2007	6.50	740,392,090.50	313,535.10	11,443,825.98	0.00	1.522%	16.811%	1,293%	0.000%	0.000%	0%
26-Mar-2007	5.51	752,149,451.58	316,446.69	12,971,283.21	0.00	1.695%	18.550%	1,684%	0.000%	0.000%	0%
26-Feb-2007	4.51	765,437,181.48	319,501.64	12,319,157.91	0.00	1.584%	17.436%	1,933%	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 13 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Credit Enhancement


*GROUP TOTALS*

Required Overcollateralization Amount		14,783,440.98	2.0353%
Prior Overcollateralization Amount		14,783,440.98
Overcollateralization Decrease due to Realized Losses		0.00
Overcollateralization Deficiency Amount	0.00
Excess Spread Available for Overcollateralization Increase	1,764,279.17
Overcollateralization Increase Amount		0.00
Excess Overcollateralization Amount	0.00
Principal Available for Overcollateralization Reduction	14,047,044.85
Overcollateralization Reduction Amount		0.00
Current Overcollateralization		14,783,440.98	2.0353%

Senior Enhancement Percentage			22.4956%
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 Distribution Date in December 2009 passed or have the Senior Notes paid down to their target percentage?)
Senior Notes Credit Enhancement Percentage	20.5616%
Senior Notes Credit Enhancement Target Percentage	42.0000%

Is A Trigger Event in effect?		No
(Is a Delinquency Trigger Event in effect or is a Cumulative Loss Trigger Event in effect?)

Is A Delinquency Trigger Event in effect?		No
(Does the Delinquency Percentage equal or exceed the target percentage?)
Rolling Three Month Delinquency Rate	0.8118%
Target Percentage	7.8340%

Is A Cumulative Realized Loss Trigger Event in effect?		No
(Does the Cumulative Loss Percentage equal or exceed the target percentage?)
Cumulative Loss Percentage	0.0000%
Target Percentage	8.5000%

Reports Available at www.sf.citidirect.com

Page 14 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1

Waterfall Detail


*DISTRIBUTIONS*	Amount Distributed	Remaining Available Funds

Group 1 Interest Remittance Funds		3,716,153.12
Group 1 Percentage of the Net Swap Payment owed to the Swap Counterparty	0.00	3,716,153.12
Class I-A Senior Interest Payment Interest	(1,879,599.78)	1,836,553.34

Group 2 Interest Remittance Funds		1,415,017.84
Group 2 Percentage of the Net Swap Payment owed to the Swap Counterparty	0.00	1,415,017.84
Class II-A1, II-A2, II-A3, II-A4 Current and Carryforward Interest	(738,907.94)	676,109.90

Group 1 & 2 Interest Remittance Funds		2,512,663.24
Group 1 & 2 Remaining Senior Interest Payments	0.00	2,512,663.24
Class M Interest Payment Amount	(748,384.07)	1,764,279.17

Group 1 Principal Payment Amount		11,748,838.72
Group 1 Percentage of the Net Swap Payment owed to the Swap Counterparty	0.00	11,748,838.72
Group I-A, the Group 1 Principal Payment Amount	(11,748,838.72)	0.00

Group 2 Principal Payment Amount		2,298,206.13
Group 2 Percentage of the Net Swap Payment owed to the Swap Counterparty	0.00	2,298,206.13
Group 2 Certificates, the Group 1 Principal Payment Amount	(2,298,206.13)	0.00

Remaining Principal Payment Amount		0.00
Class M-1, the Class Principal Amount	0.00	0.00
Class M-2, the Class Principal Amount	0.00	0.00
Class M-3, the Class Principal Amount	0.00	0.00
Class M-4, the Class Principal Amount	0.00	0.00
Class M-5, the Class Principal Amount	0.00	0.00
Class M-6, the Class Principal Amount	0.00	0.00
Class M-7, the Class Principal Amount	0.00	0.00
Class M-8, the Class Principal Amount	0.00	0.00
Class M-9, the Class Principal Amount	0.00	0.00
Class M-10, the Class Principal Amount	0.00	0.00

Remaining Funds		1,764,279.17
Class A Certificates, any remaining Senior Interest Payment	0.00	1,764,279.17

Reports Available at www.sf.citidirect.com

Page 15 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1


Class M Certificates, any Interest Payment Amount and Interest Carryforward Amount	0.00	1,764,279.17
Excess Reserve Fund Account, any Basis Risk Payment	(32.47)	1,764,246.70
Credit Risk Manager, the Credit Risk Manager Fee	(8,637.91)	1,755,608.79
Swap Counterparty, the Swap Termination Payment	0.00	1,755,608.79
Class X, the Class X Distributable Amount	(1,755,608.79)	0.00
Class R, any remaining Amount	0.00	0.00

Reports Available at www.sf.citidirect.com

Page 16 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1


Excess Reserve Fund
Beginning Balance	1,000.00
Deposits	32.47
Withdrawals	32.47
Ending Balance	1,000.00

Supplemental Interest Trust Fund
Beginning Balance	1,000.00
Deposits	130,251.19
Withdrawals	130,251.19
Ending Balance	1,000.00

Final Maturity Reserve Trust
Beginning Balance	0.00
Deposits	0.00
Withdrawals	0.00
Ending Balance	0.00

Current Libor	5.320000%
Next Libor	5.320000%

Reports Available at www.sf.citidirect.com

Page 17 of 18

Distribution Date: 05/25/2007	HSI Asset Corporation Trust
Determination Date: 05/18/2007	Mortgage Pass-Through Certificates
	Series 2007-OPT1


Basis Risk Shortfall Amounts (Amounts include prior month's unpaid)
Class 1A Basis Risk Shortfall Amount	0.00
Class 2A1 Basis Risk Shortfall Amount	0.00
Class 2A2 Basis Risk Shortfall Amount	0.00
Class 2A3 Basis Risk Shortfall Amount	0.00
Class 2A4 Basis Risk Shortfall Amount	0.00
Class M-1 Basis Risk Shortfall Amount	0.00
Class M-2 Basis Risk Shortfall Amount	0.00
Class M-3 Basis Risk Shortfall Amount	0.00
Class M-4 Basis Risk Shortfall Amount	0.00
Class M-5 Basis Risk Shortfall Amount	0.00
Class M-6 Basis Risk Shortfall Amount	0.00
Class M-7 Basis Risk Shortfall Amount	0.00
Class M-8 Basis Risk Shortfall Amount	0.00
Class M-9 Basis Risk Shortfall Amount	0.00
Class M-10 Basis Risk Shortfall Amount	32.47

Unpaid Basis Risk Shortfall Amounts
Class 1A Unpaid Basis Risk Shortfall Amount	0.00
Class 2A1 Unpaid Basis Risk Shortfall Amount	0.00
Class 2A2 Unpaid Basis Risk Shortfall Amount	0.00
Class 2A3 Unpaid Basis Risk Shortfall Amount	0.00
Class 2A4 Unpaid Basis Risk Shortfall Amount	0.00
Class M-1 Unpaid Basis Risk Shortfall Amount	0.00
Class M-2 Unpaid Basis Risk Shortfall Amount	0.00
Class M-3 Unpaid Basis Risk Shortfall Amount	0.00
Class M-4 Unpaid Basis Risk Shortfall Amount	0.00
Class M-5 Unpaid Basis Risk Shortfall Amount	0.00
Class M-6 Unpaid Basis Risk Shortfall Amount	0.00
Class M-7 Unpaid Basis Risk Shortfall Amount	0.00
Class M-8 Unpaid Basis Risk Shortfall Amount	0.00
Class M-9 Unpaid Basis Risk Shortfall Amount	0.00
Class M-10 Unpaid Basis Risk Shortfall Amount	0.00
Net Derivative Payment to the Supplemental Interest Trust Pursuant to Sec.4.02	130,251.19
Net Derivative Payment to the Derivative Counterparty Pursuant to Sec.4.02	0.00
Swap or Cap Termination Payment to the Supplemental Interest Trust Pursuant to Sec.4.02	0.00
Swap or Cap Termination Payment to the Swap Counterparty Pursuant to Sec.4.02	0.00

Reports Available at www.sf.citidirect.com

Page 18 of 18

HSI ASSET SECURITIZATION CORP TRUST 2007-OPT1 10-D