
		BMW Vehicle Lease Trust 2007-1

Collection Period Ending:	11/30/07		1 Month LIBOR:	4.651880%
Previous Payment Date:	11/15/07		Interest Rate Cap:	4.300000%
Current Payment Date:	12/17/07		Accrued Interest Days (30/360):	32
			Accrued Interest Days (act/360):	32


Balances

			Initial	Beginning of Period	End of Period
	Securitization Value		1,369,888,441.01	1,324,139,905.76	1,303,572,388.09
	Reserve Account		3,424,721.10	3,424,721.10	3,424,721.10

	Notes
		Class A-1 Notes	235,000,000.00	177,164,714.54	153,298,557.26
		Class A-2a Notes	140,000,000.00	140,000,000.00	140,000,000.00
		Class A-2b Notes	274,000,000.00	274,000,000.00	274,000,000.00
		Class A-3a Notes	210,000,000.00	210,000,000.00	210,000,000.00
		Class A-3b Notes	391,000,000.00	391,000,000.00	391,000,000.00
			1,250,000,000.00	1,192,164,714.54	1,168,298,557.26

	Overcollateralization		119,888,441.01		135,273,830.83


Current Collection Period

	Beginning Securitization Value			1,324,139,905.76
		Principal Reduction Amount		20,567,517.67
	Ending Securitization Value			1,303,572,388.09

	First Priority Principal
		Aggregate Outstanding Note Balance (Beginning of Period)		1,192,164,714.54
		Aggregate Securitization Value (End of Period)		1,303,572,388.09
	First Priority Principal Distribution Amount			-

	Targeted Note Balance			1,156,309,380.69
		Target Overcollateralization		10.750%
		Step Down Overcollateralization		9.250%
		Step Down Overcollateraliztion Date		08/17/09
		Target Overcollateralization Percentage		10.750%

	Calculation of Required 2007-A SUBI Collection Account Amount
		Collections
			Monthly Payments	24,868,037.87
			Sale Proceeds	642,446.43
			Reallocation Payments
			Recovery Proceeds	826.10
			Termination Proceeds	4,416,142.75
		Total Collections		29,927,453.15
		Servicer Advances		2,127,344.65
		Payments From Cap Counterparty		97,556.42
		Cap Termination Payments		0.00
		Repurchases		0.00
		Total Available Funds deposited to		32,152,354.22
		Series 2007-A SUBI Collection Account Amount

Collection Account

	Deposits to Series 2007-A SUBI Collection Account			32,152,354.22
	Withdrawals from 2007-A SUBI Collection Account
		Advance Reimbursement		2,071,958.48
		Servicing Fees		1,103,449.92
		Note Interest Distribution Account Deposit		5,110,788.55
		Priority Principal		0.00
		Reserve Fund Deposit		0.00
		Regular Principal Distributable Amount		23,866,157.27
		Payments to Transferor		0.00
	Total Distributions from 2007-A SUBI Collection Account			32,152,354.22

Servicer Advance Amounts

	Beginning Period Unreimbursed Servicer Advance			2,182,299.04
	Current Period Monthly Payment Advance			2,127,344.65
	Current Period Sales Proceeds Advance			0.00
	Current Reimbursement of Previous Servicer Advance			2,071,958.48
	Ending Period Unreimbursed Previous Servicer Advances			2,237,685.21

Note Distribution Account

	Amount Deposited from the Collection Account			28,976,945.82
	Amount Deposited from the Reserve Account			0.00
	Amount Paid to Noteholders			28,976,945.82


Distributions

	Priority Principal
		Aggregate Outstanding Note Principal	1,192,164,714.54


	Monthly Principal Distributable Amount		First Priority Principal	Current Payment	Total Payment	Ending Balance	Per $1,000	Factor
		Class A-1 Notes	-	23,866,157.27	23,866,157.27	153,298,557.26	102	0.65
		Class A-2a Notes	-	-	-	140,000,000.00	-	1.00
		Class A-2b Notes	-	-	-	274,000,000.00	-	1.00
		Class A-3a Notes	-	-	-	210,000,000.00	-	1.00
		Class A-3b Notes	-	-	-	391,000,000.00	-	1.00
			-	23,866,157.27	23,866,157.27	1,168,298,557.26	102

	Interest Distributable Amount		Floating Rate Index (1ML)	Spread	Interest Rate	Current Payment	Per $1,000
		Class A-1 Notes			5.061600%	797,099.48	3.39
		Class A-2a Notes			4.640000%	577,422.22	4.12
		Class A-2b Notes	4.651880%	0.190000%	4.841880%	1,179,266.77	4.30
		Class A-3a Notes			4.590000%	856,800.00	4.08
		Class A-3b Notes	4.651880%	0.240000%	4.891880%	1,700,200.07	4.35
						5,110,788.55	20.25


Carryover Shortfalls

		Prior Period Carryover	Current Payment	Per $1,000
	Class A-1 Interest Carryover Shortfall	-	-	-
	Class A-2a Interest Carryover Shortfall	-	-	-
	Class A-2b Interest Carryover Shortfall	-	-	-
	Class A-3a Interest Carryover Shortfall	-	-	-
	Class A-3b Interest Carryover Shortfall	-	-	-


Reserve Account

	Beginning Period Required Amount	3,424,721.10
	Beginning Period Amount	3,424,721.10
	Net Investment Earnings (memo)	13,379.80
	Current Period Deposit	-
	Reserve Fund Draw Amount	13,379.80
	Ending Period Required Amount	3,424,721.10
	Ending Period Amount	3,424,721.10


Pool Statistics
			Initial	End of Period
		Number of Contracts	38,331	37,789
		Remaining Term	24	21
		Original Term	36	36
		Seasoning	12	15

			Units	Securitization Value
	Early Terminations		36	1,474,139.60
	Scheduled Terminations		1	18,077.24

			Beginning	Current Period	Cumulative
	Credit Losses		162,774.99	196,570.09	359,345.08


	Residual Value Losses		Beginning	Current Period	Cumulative
		Net Sale Proceeds	-	-	-
		Residual Values	-	-	-
		Residual Value Losses	-	-	-

	Delinquencies		Units	Securitization Value
		31-60 Days Delinquent	272	10,092,976.25
		61-90 Days Delinquent	56	2,323,308.40
		Over 90 Days Delinquent	30	1,372,118.87

BMW Vehicle Lease Trust 2007-1 10-D