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

Reported): June 1429, 2007

J.P. MORGAN MORTGAGE ACQUISITION TRUST 2007-HE1 (Exact name of Issuing Entity as specified in its charter)
J.P. MORGAN ACCEPTANCE CORPORATION I (Exact name of Depositor as specified in its charter)
J.P. MORGAN MORTGAGE ACQUISITION CORP. (Exact name of Sponsor as specified in its charter)
J.P. MORGAN ACCEPTANCE CORPORATION I
(Exact name of Registrant as specified in its charter)
Delaware	333-141607~~-09~~	13-3475488
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
270 Park Avenue New York, New York 10017
(Address of Principal Executive Offices) (Zip Code)
Registrant’s telephone number, including area code (212) 834-3850

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

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

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

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

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

Item 8.01. Other Events.

~~McKee~~The ~~Nelson~~Registrant ~~LLP~~registered ~~has~~issuances ~~been~~of ~~retained~~its byJ.P. ~~this~~Morgan ~~Registrant~~Mortgage Acquisition Trust 2007-HE1, Asset-Backed Pass-Through Certificates, Series 2007-HE1 on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as ~~counsel~~amended ~~for~~(the ~~its~~“Act”), by a Registration Statement on Form S-3 (~~Commission~~Registration File No. 333-141607) in(the ~~connection~~“Registration ~~with various transactions~~Statement”). ~~Legal~~Pursuant ~~opinions~~to bythe ~~McKee~~Registration ~~Nelson~~Statement, ~~LLP~~the toRegistrant beoffered ~~incorporated~~$578,244,000 ~~into~~aggregate ~~the~~principal ~~Registration~~amount ~~Statement~~of ~~are~~Class ~~attached~~AF-1, ~~hereto~~Class asAF-2, ~~Exhibit~~Class AF-3, Class AF-4, Class AF-5., Class AF-6, Class MF-1, ~~Exhibit~~Class MF-2, Class MF-3, Class MF-4, Class MF-5, Class MF-6, Class MF-7, Class MF-8., Class MF-9, Class AV-1, Class AV-2, Class AV-3, Class AV-4, Class MV-1, Class MV-2, Class MV-3, Class MV-4, Class MV-5, Class MV-6, Class MV-7, Class MV-8 and ~~Exhibit~~Class 23MV-9 Certificates of its J.1P. Morgan Mortgage Acquisition Trust 2007-HE1, Asset-Backed Pass-Through Certificates, Series 2007-HE1 on June 14, 2007. This Current Report on Form 8-K is being filed to satisfy an undertaking, contained in the definitive Prospectus dated April 26, 2007, as supplemented by the Prospectus Supplement dated June 14, 2007 (the “Prospectus Supplement”), to file a copy of the Pooling Agreement (as defined below) and other material agreements executed in connection with the issuance of the Certificates, a form of which was filed as an exhibit to the Registration Statement.

~~Item~~The Certificates were issued pursuant to a Pooling Agreement (the “Pooling Agreement”), attached hereto as Exhibit 4.1, dated as of May 1, 2007, by and among J.P. Morgan Acceptance Corporation I, as depositor (the “Depositor”), J.P. Morgan Mortgage Acquisition Corp., as seller (the “Seller”), JPMorgan Chase Bank, National Association, as servicer (“the “Servicer”), Pentalpha Surveillance LLC, as trust oversight manager (the “Trust Oversight Manager”) and Deutsche Bank National Trust Company, as trustee (the “Trustee”). The “Certificates” consist of the following classes: Class AF-1, Class AF-2, Class AF-3, Class AF-4, Class AF-5, Class AF-6, Class MF-1, Class MF-2, Class MF-3, Class MF-4, Class MF-5, Class MF-6, Class MF-7, Class MF-8, Class MF-9, Class AV-1, Class AV-2, Class AV-3, Class AV-4, Class MV-1, Class MV-2, Class MV-3, Class MV-4, Class MV-5, Class MV-6, Class MV-7, Class MV-8, Class MV-9, Class C-1, Class C-2, Class P-1, Class P-2, Class R-1 and Class R-2 Certificates.01 The Certificates evidence all of the beneficial ownership interest in a trust fund (the “Trust Fund”) that consists primarily of two groups of certain adjustable and fixed rate, first and second lien, residential mortgage loans (the “Mortgage Loans”) with an aggregate outstanding principal balance of approximately $611,834,381 as of May 1, 2007. ~~Financial~~Capitalized ~~Statements~~terms used herein and ~~Exhibits~~not otherwise defined shall have the meanings assigned to them in the Pooling Agreement.

On June 14, 2007, the following classes of certificates in the following amounts were sold by the registrant to affiliates of the registrant in private placements in reliance on Section 4(a2) of the Securities Act of 1933:


Class	Initial Principal Balance
Class P-1	$50
Class P-2	$50
Class C-1	N/A
Class C-2	N/A
Class R-1	N/A
Class R-2	N/A

The net proceeds from the sale of these certificates were applied by the Registrant toward the purchase of the mortgage loans constituting the pool assets.

Item 9.01. Financial Statements and Exhibits.

(a) Financial statements of businesses acquired:

Not applicable.

(b) Pro forma financial information:

Not applicable.

(d) Exhibits:

~~Exhibits:~~Exhibit No.

~~5.1~~Description

~~Opinion of McKee Nelson LLP as to legality~~4.1

8.The Pooling and Servicing Agreement, dated as of May 1, 2007, by and among the Depositor, the Seller, the Servicer, the Trust Oversight Manager and the Trustee.

~~Opinion of McKee Nelson LLP as to certain tax matters~~4.2

23The Cap Confirmation, Swap Confirmation, Swap Schedule and ISDA Master Agreement, each dated as of June 14, 2007 by and between JPMorgan Chase Bank, National Association and Deutsche Bank National Trust Company, not in its individual capacity but solely as supplemental interest trust trustee on behalf of the J.1P. Morgan Mortgage Acquisition Trust 2007-HE1 supplemental interest trust.

Consent of McKee Nelson LLP (included in Exhibit 5.1 and Exhibit 8.1).

SIGNATURES

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

J.P. MORGAN ACCEPTANCE CORPORATION I

By: _/s/ Paul H. ~~White ______________~~White________

Name: Paul H. White

Title: Vice President

Dated: June 14, 2007

~~EXHIBIT~~Exhibit ~~INDEX~~Index

~~Exhibit No~~4.1

~~Description~~The Pooling and Servicing Agreement, dated as of May 1, 2007, by and among the Depositor, the Seller, the Servicer, the Trust Oversight Manager and the Trustee.

~~Page No~~4.2

5The Cap Confirmation, Swap Confirmation, Swap Schedule and ISDA Master Agreement, each dated as of June 14, 2007 by and between JPMorgan Chase Bank, National Association and Deutsche Bank National Trust Company, not in its individual capacity but solely as supplemental interest trust trustee on behalf of the J.1P. Morgan Mortgage Acquisition Trust 2007-HE1 supplemental interest trust.

Opinion of McKee Nelson LLP as to legality.

8.1

Opinion of McKee Nelson LLP as to certain tax matters.

23.1

Consent of McKee Nelson LLP (included in Exhibit 5.1 and Exhibit 8.1).

Filing Compare · J.P. Morgan Mortgage Acquisition Trust 2007-HE1