Statement to Certificateholder

Distribution Information

Deal Information

1. Distribution Summary

Deal Name:

Residential Accredit Loans Inc, 2007-QA1

2. Factor Summary

Asset Type:

Mortgage Asset-Backed Pass-Through Certificates

3. Components Information

(Not Applicable)

Closing Date:

01/30/2007

4. Interest Summary

First Distribution Date:

02/25/2007

5. Other Income Detail

Determination Date:

05/23/2007

6. Interest Shortfalls, Compensation and Expenses

Distribution Date:

05/25/2007

Record Date:

7. Prepayment Interest and Basis Risk/Net WAC Shortfall Amounts

Book-Entry:

05/24/2007

8. Collateral Summary

Definitive:

04/30/2007

9. Repurchase Information

10. Loan Status Report (Delinquencies)

Trustee:

Deutsche Bank Trust Company Americas

11. Deal Delinquencies (30 Day Buckets)

Main Telephone:

714-247-6000

12. Loss Mitigation and Servicing Modifications

GMAC-RFC

13. Losses and Recoveries

Bond Administrator:

Nicholas Gisler

14. Credit Enhancement Report

Telephone:

818-260-1628

15. Distribution Percentages

(Not Applicable)

Pool(s) :

40461

16. Overcollateralization Summary

17. Excess Cash Flow, Overcollateralization
Provisions and Derivative Amounts

18. Performance Tests

19. Lender Paid Mortgage Insurance

(Not Applicable)

20. Comments

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 1 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



	1. Distribution Summary

			Class	CUSIP			Original Face Value		Beginning Notional / Principal Balance	Pass - Through Rate					Principal Distribution				Interest Distribution			Total Distribution (3) + (4) = (5)			Principal Loss			Interest Loss		Deferred Interest			Ending Notional/ Principal Balance (1)-(3)-(6)+(8)=(9)





									(1)	(2)			(3)					(4)					(5)		(6)		(7)				(8)			(9)

A-1				74923GAA1	129,495,000.00			121,281,473.60			5.46000000			830,386.55			551,830.70				1,382,217.25			0.00		0.00			0.00			120,451,087.05


A-2				74923GAB9	13,670,000.00			13,670,000.00			5.57000000			0.00			63,451.58				63,451.58			0.00		0.00			0.00			13,670,000.00


A-3				74923GAC7	220,879,000.00			208,206,939.81			5.49000000			1,281,143.79			952,546.75				2,233,690.54			0.00		0.00			0.00			206,925,796.02


A-4				74923GAD5	24,542,000.00			23,133,999.69			5.54000000			142,348.67			106,801.97				249,150.64			0.00		0.00			0.00			22,991,651.02


M-1				74923GAE3	10,329,000.00			10,329,000.00			5.60000000			0.00			48,202.00				48,202.00			0.00		0.00			0.00			10,329,000.00


M-2				74923GAF0	6,197,000.00			6,197,000.00			5.72000000			0.00			29,539.03				29,539.03			0.00		0.00			0.00			6,197,000.00


M-3				74923GAG8	1,446,000.00			1,446,000.00			6.17000000			0.00			7,434.85				7,434.85			0.00		0.00			0.00			1,446,000.00


M-4				74923GAH6	1,446,000.00			1,446,000.00			6.37000000			0.00			7,675.85				7,675.85			0.00		0.00			0.00			1,446,000.00


M-5				74923GAJ2	2,065,000.00			2,065,000.00			6.54672024			0.00			12,424.42				12,424.42			0.00		0.00			0.00			2,065,000.00


SB				74923GAK9	3,101,286.96			3,098,777.15			0.00000000			0.00			373,978.71				373,978.71			0.00		0.00			0.00			3,098,777.15


R-1				74923GAL7	0.00			0.00			0.00000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


R-X				74923GAM5	0.00			0.00			0.00000000			0.00			0.00				0.00			0.00		0.00			0.00			0.00


		Deal Totals				413,170,286.96		390,874,190.25				2,253,879.01				2,153,885.86				4,407,764.87				0.00		0.00			0.00			388,620,311.24

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 2 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



2. Factor Summary
Amount /Original Amount per $1000 unit)

	Class			CUSIP		Beginning Notional/ Principal Balance Factor	Principal Distribution Factor	Interest Distribution Factor	Total Distribution Factor		Deferred Interest Factor	Interest Shortfall Factor	Ending Notional/ Principal Balance Factor




	A-1			74923GAA1	936.57263678		6.41249894	4.26140546		10.67390440	0.00000000	0.00000000	930.16013784

	A-2			74923GAB9	1,000.00000000		0.00000000	4.64166642		4.64166642	0.00000000	0.00000000	1,000.00000000

	A-3			74923GAC7	942.62894983		5.80020640	4.31252745		10.11273385	0.00000000	0.00000000	936.82874343

	A-4			74923GAD5	942.62894996		5.80020658	4.35180385		10.15201043	0.00000000	0.00000000	936.82874338

	M-1			74923GAE3	1,000.00000000		0.00000000	4.66666667		4.66666667	0.00000000	0.00000000	1,000.00000000

	M-2			74923GAF0	1,000.00000000		0.00000000	4.76666613		4.76666613	0.00000000	0.00000000	1,000.00000000

	M-3			74923GAG8	1,000.00000000		0.00000000	5.14166667		5.14166667	0.00000000	0.00000000	1,000.00000000

	M-4			74923GAH6	1,000.00000000		0.00000000	5.30833333		5.30833333	0.00000000	0.00000000	1,000.00000000

	M-5			74923GAJ2	1,000.00000000		0.00000000	6.01666828		6.01666828	0.00000000	0.00000000	1,000.00000000

	SB		1	74923GAK9

	R-1			74923GAL7	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	R-X			74923GAM5	0.00000000		0.00000000	0.00000000		0.00000000	0.00000000	0.00000000	0.00000000

	1	Factors not reported for OC Classes



	Deal Factor :		94.05814588%
	Deal Factor :

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 3 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



4. Interest Summary
The following section only reports information for classes that have accrued interest for this distribution.

Class		Accrual Period			Accrual Methodology	Beginning Notional/Principal Balance		Pass- Through Rate	Optimal Interest		Interest Loss			Deferred Interest		Interest Shortfall Amount		Other Income		Interest Distribution (1)-(2)-(3)- (4)+(5)=(6)		Accrued Certificate Interest Remaining Unpaid






		Start		End						(1)		(2)			(3)		(4)		(5)		(6)
A-1	04/25/2007		05/24/2007		Actual/360		121,281,473.60	5.46000000	551,830.70		0.00		0.00			0.00		0.00		551,830.70		0.00

A-2	04/25/2007		05/24/2007		Actual/360		13,670,000.00	5.57000000	63,451.58		0.00		0.00			0.00		0.00		63,451.58		0.00

A-3	04/25/2007		05/24/2007		Actual/360		208,206,939.81	5.49000000	952,546.75		0.00		0.00			0.00		0.00		952,546.75		0.00

A-4	04/25/2007		05/24/2007		Actual/360		23,133,999.69	5.54000000	106,801.97		0.00		0.00			0.00		0.00		106,801.97		0.00

M-1	04/25/2007		05/24/2007		Actual/360		10,329,000.00	5.60000000	48,202.00		0.00		0.00			0.00		0.00		48,202.00		0.00

M-2	04/25/2007		05/24/2007		Actual/360		6,197,000.00	5.72000000	29,539.03		0.00		0.00			0.00		0.00		29,539.03		0.00

M-3	04/25/2007		05/24/2007		Actual/360		1,446,000.00	6.17000000	7,434.85		0.00		0.00			0.00		0.00		7,434.85		0.00

M-4	04/25/2007		05/24/2007		Actual/360		1,446,000.00	6.37000000	7,675.85		0.00		0.00			0.00		0.00		7,675.85		0.00

M-5	04/25/2007		05/24/2007		Actual/360		2,065,000.00	6.54672024	12,424.42		0.00		0.00			0.00		0.00		12,424.42		0.00

SB	04/01/2007		04/30/2007		Actual/360		3,098,777.15	0.00000000	0.00		0.00		0.00			0.00		373,978.71		373,978.71		0.00

Deal Totals						390,874,190.25			1,779,907.15		0.00		0.00			0.00		373,978.71		2,153,885.86		0.00



	Current Index Rates

Index Type		Rate		Classes


BTLIB TEL 25 -2BD		5.32000000	A-1, A-2, A-3, M-1, M-3, M-5, M-4, M-2, A-4

5. Other Income Detail

Class

Prepayment Charges

Remaining Excess Cash Flow
and OC Release Amount

Other Income Distribution

(1)

(2)

(1) + (2) = (3)

0.00

373,978.71

Deal Totals

0.00

373,978.71

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 4 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007

6. Interest Shortfalls, Compensation and Expenses

Current
Prepayment
Interest Shortfall
Amount

Compensating
Interest

Net Prepayment
Interest Shortfall
Amount
(1) - (2)=(3)

Civil Relief
Act

Compensation

Advances

Allowable
Expenses per

Non -
Recoverable
Advances

(1)

(2)

(3)

Subservicer

Master

Subservicer

Master

Deal Totals

2,691.65

0.00

85,318.39

13,609.96

168,558.13

0.00



7. Prepayment Interest and Basis Risk/Net WAC Shortfall Amounts

(A) Prepayment Interest Shortfall Amounts														(B) Basis Risk/Net WAC Shortfall Amounts

Class			Current		Prior Unpaid		Prior Unpaid Accrued Interest		Total Paid		Remaining Unpaid (1)+(2)+(3)-(4)=(5)		Current Period Uncompensated			Prior Unpaid		Prior Unpaid Accrued Interest		Total Paid		Remaining Unpaid (1)+(2)+(3)-(4)=(5)




			(1)		(2)		(3)		(4)		(5)		(1)			(2)		(3)		(4)		(5)

	A-1		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	A-2		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	A-3		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	A-4		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	M-1		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	M-2		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	M-3		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	M-4		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	M-5		0.00		0.00		0.00		0.00		0.00		1,158.60			0.00		0.00		1,158.60		0.00

	SB		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	R-1		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00

	R-X		0.00		0.00		0.00		0.00		0.00		0.00			0.00		0.00		0.00		0.00


	Deal Totals	0.00		0.00		0.00		0.00		0.00		1,158.60			0.00		0.00		1,158.60		0.00

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 5 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007

8. Collateral Summary

A. Loan Count and Balances

Original
Loan Count/
Scheduled
Principal
Balance

Beginning
Loan Count/
Scheduled
Principal
Balance

Scheduled
Principal

Curtailments

Payoffs

Matured
Loans

Repurchases

Beginning Aggregate
Scheduled
Principal Balance
of Liquidations/
Charge-offs

Ending Loan
Count/Scheduled
Principal Balance

Deal Totals

Count

1,155

1,102

N/A

139

1,097

Balance/Amount

413,170,286.96

390,874,190.25

41,366.60

3,836.64

2,208,675.76

N/A

0.00

388,620,311.25

B. Weighted Averages

Beginning
Weighted
Average
Gross
Mortgage
Rate

Ending
Weighted
Average
Gross
Mortgage
Rate

Ending
Weighted
Average
Remaining
Amortization
Term

Ending
Weighted
Average
Months to
Maturity

Beginning
Weighted
Average
Net
Mortgage

Ending
Weighted
Average
Net
Mortgage

Beginning
Weighted
Average
Unmodified
Net
Mortgage

Net
Weighted
Average
Cap Rate

Weighted
Average
Net Rate

Deal Totals

6.85895072

6.85611126

356.91

354.51

6.54672024

6.54403849

6.54672024

N/A

C. Constant Prepayment Rate

1 Month CPR

3 Month CPR

6 Month CPR

12 Month CPR

Life CPR

Deal Totals

6.59%

17.70%

16.69%

Net WAC Cap Rate: 6.546720%



9. Repurchases

			Breaches Of Representations			ARM Conversions		Optional Repurchases of Defaulted Loans		Others		Total (1)+(2)+(3)+(4)=(5)
				(1)	(2)		(3)			(4)		(5)

		Count		0		0			0		0		0
	Deal Totals


		Scheduled Balance		0.00		0.00			0.00		0.00		0.00

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 6 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007


10. Loan Status Report
													Delinquency Calculation Method: Mortgage Bankers Association

					Current / Delinquent																	Bankruptcy								Foreclosure							REO																Total
	Deal Totals

		Count								Scheduled Balance					Count				Scheduled Balance				Count				Scheduled Balance					Count			Scheduled Balance			Actual Balance						Count								Scheduled Balance

	Current						1,021				359,766,533.05				0			0.00								0			0.00				0				0.00						0.00						1,021		359,766,533.05

	30 days					42					14,990,380.80				0			0.00								0			0.00				0				0.00						0.00						42		14,990,380.80

	60 days					13					4,958,501.89				0			0.00								0			0.00				0				0.00						0.00						13		4,958,501.89

	90 days					11					4,731,213.95				0			0.00								0			0.00				0				0.00						0.00						11		4,731,213.95

	120 days					5					2,088,081.58				0			0.00								4			1,405,600.00				0				0.00						0.00						9		3,493,681.58

	150 days					1					679,999.98				0			0.00								0			0.00				0				0.00						0.00						1		679,999.98

	180 days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	181+ days					0					0.00				0			0.00								0			0.00				0				0.00						0.00						0		0.00

	Total							1,093			387,214,711.25				0		0.00								4			1,405,600.00			0					0.00				0.00						1,097				388,620,311.25


	Current			93.07%								92.58%			0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%								93.07%		92.58%

	30 days					3.83%					3.86%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							3.83%			3.86%

	60 days					1.19%					1.28%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							1.19%			1.28%

	90 days					1.00%					1.22%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							1.00%			1.22%

	120 days					0.46%					0.54%				0.00%						0.00%				0.36%				0.36%				0.00%		0.00%						0.00%							0.82%			0.90%

	150 days					0.09%					0.17%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%							0.09%			0.17%

	180 days					0.00%					0.00%				0.00%						0.00%				0.00%				0.00%				0.00%		0.00%						0.00%						0.00%				0.00%

	181+ days					0.00%					0.00%				0.00%					0.00%					0.00%				0.00%				0.00%		0.00%							0.00%						0.00%			0.00%

	Total		99.64%						99.64%					0.00%		0.00%								0.36%				0.36%			0.00%			0.00%					0.00%						100.00%					100.00%

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 7 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



11. Delinquency Data

			Totals				Totals					Totals					Totals					Totals
		Count % Count		Balance % Balance		Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance			Count % Count		Balance % Balance

			42	14,990,380.80			0		0.00			0		0.00			0		0.00			0		0.00
	1 Month				13 Months					25 Months					37 Months					49 Months


			3.83%	3.86%			0.00%	0.00%				0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			13	4,958,501.89			0		0.00			0		0.00			0		0.00			0		0.00
	2 Months				14 Months					26 Months					38 Months					50 Months


			1.19%	1.28%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			11	4,731,213.95			0		0.00			0		0.00			0		0.00			0		0.00
	3 Months				15 Months					27 Months					39 Months					51 Months


			1.00%	1.22%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			9	3,493,681.58			0		0.00			0		0.00			0		0.00			0		0.00
	4 Months				16 Months					28 Months					40 Months					52 Months


			0.82%	0.90%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			1	679,999.98			0		0.00			0		0.00			0		0.00			0		0.00
	5 Months				17 Months					29 Months					41 Months					53 Months


			0.09%	0.17%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	6 Months				18 Months					30 Months					42 Months					54 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	7 Months				19 Months					31 Months					43 Months					55 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

																	0		0.00
			0	0.00			0		0.00			0		0.00								0		0.00

	8 Months				20 Months					32 Months					44 Months					56 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	9 Months				21 Months					33 Months					45 Months					57 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%


			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	10 Months				22 Months					34 Months					46 Months					58 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

														0.00					0.00
			0	0.00			0		0.00			0					0					0		0.00

	11 Months				23 Months					35 Months					47 Months					59 Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

			0	0.00			0		0.00			0		0.00			0		0.00			0		0.00
	12 Months				24 Months					36 Months					48 Months					60+ Months


			0.00%	0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%			0.00%		0.00%

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 8 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007

12. Loss Mitigation and Servicing Modifications

Current

1 Payment

2 Payments

3+ Payments

Foreclosure

REO

Total

Modification Type

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Capitalizations

0.00

Deal
Totals

Other

0.00

Payoffs

Repurchases

Liquidations

Total

Current Month

Cumulative

Current Month

Cumulative

Current Month

Cumulative

Current Month

Cumulative

Modification Type

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Count

Scheduled
Balance

Deal
Totals

Capitalizations

0.00

Other
Modifications

0.00

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 9 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007

13. Losses and Recoveries

A. Current Cycle Realized Losses

Current Period Realized Losses

Liquidations

Charge-Offs

Servicing Modifications

Bankruptcy Losses

Total

Loss Count

Beginning Aggregate Scheduled Balance

0.00

Deal
Totals

Principal Portion of Loss

0.00

Interest Portion of Loss

0.00

Total Realized Loss

0.00

B. Cumulative Realized Losses

Cumulative Realized Losses

Liquidations

Charge-Offs

Servicing Modifications

Bankruptcy Losses

Total

Deal
Totals

Loss Count

Total Realized Loss

0.00

C. Subsequent Recoveries

Subsequent Recoveries

Current Period

Cumulative

Subsequent Recoveries Count

Subsequent Recoveries

0.00

Deal
Totals

Net Loss 1

0.00

Net Loss % 2

0.00%

1 Total Realized Loss less Subsequent Recoveries

2 Net Loss % of Original Balance

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 10 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007

D. Default Percentages

Default Loss Percentage

1 Month

3 Months

6 Months

12 Months

Life of Deal

Monthly Default Rate

0.00%

Constant Default Rate

0.00%

1-Month MDR (Current Month) = SUM(Beginning Scheduled balances of liquidating loans) / [SUM(Beginning Scheduled loan balances)- SUM(Scheduled Principal payments)]
m-Month = 3, 6, 12, months or the life of deal to date
m-Month MDR(over m months in period where n is current month)= 1-[(1-MDRn-m+1) * (1-MDRn-m+2) *.* (1-MDR n-1) * (1-MDRn)]^(1/m)
CDRm = 1- [(1- MDRm)^12],where m is number of months in period

14. Credit Enhancement Report

Reserve Accounts

DEPOSITS

WITHDRAWALS

Ending
Balance

Description

Source

Beginning
Balance

Investment
Earnings

Other
Deposits

Draws

Releases

Supplemental Interest Trust Account

0.00

21,432.55

0.00

Hedge Agreements

Description

Provider

Termination
Date

Amount Received From Provider

Amount Paid to Provider

Swap Agreement

Bear, Stearns & Co., Inc.

01/25/2012

1,628,873.91

1,607,441.36



16. Overcollateralization Summary

		Prior Required Overcollateralization Amount	Beginning Overcollateralization Amount	Overcollateralization Increase/(Reduction) Amount		Ending Overcollateralization Amount		Current Required Overcollateralization Amount
	Deal Total
		3,098,777.15	3,098,777.15		0.00		3,098,777.15	3,098,777.15

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 11 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



17. Excess Cashflow, Overcollateralization and Derivative Amounts

	Excess Cashflow and Derivative Summary

	(1)	Scheduled Unmodified Net Interest	2,132,453.31


	(2)	Interest Losses	0.00


	(3)	Subsequent Recoveries	0.00


	(4)	Interest Adjustment Amount	0.00


	(5)	Yield Maintenance/Swap Payment Amount - OUT	0.00


	(6)	Yield Maintenance/Swap Payment Amount - IN	21,432.55


	(7)	Certificate Interest Amount	1,778,748.55


	(8)	OC Reduction Amount	0.00


	(9)	Excess Cashflow Prior to OC Provisions	375,137.31


	Overcollateralization and Derivative Amounts

		Excess Cashflow Prior to OC Provisions	375,137.31


	(1)	Unreimbursed Principal Portion of Realized Losses	0.00


	(2)	Principal Portion of Realized Losses	0.00


	(3)	Overcollateralization Increase	0.00


	(4)	Prepayment Interest Shortfall	0.00


	(5)	Unpaid PPIS With Accrued Interest	0.00


	(6)	Basis Risk Shortfall Carry-Forward Amount	1,158.60


	(7)	Relief Act Shortfall	0.00


	(8)	Unreimbursed Realized Losses	0.00


	(9)	Swap Termination Payment Amount	0.00


	(10)	To Class SB Certificates	373,978.71

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 12 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007


18. Performance Tests


	Senior Balance Test

		Senior Certificate Beginning Balance - Actual Value	366,292,413.10

		Zero Balance	0.00

		Senior Certificate Beginning Balance = 0.00	False

	Current Distribution Date >= Target Distribution

		Current Distribution Period	4

		StepDownTarget Distribution Period	37

		Current Distribution Date >= Target Distribution Date	False

	Stepdown Date - Senior Enhancement Test

		Current Senior Enhancement Percent - Actual value	6.32539700%

		Specified Senior Enhancement Percent - Target value	11.90000000%

		Senior Enhance Pct >= Specified Senior Enhance Pct (Actual End Balance <= Target End Balance)	False

	StepDown Date and Senior Enhancement pass

		Current Distribution Date >= Target Distribution Date	False

		Senior Enhance Pct >= Specified Senior Enhance Pct (Actual End Balance <= Target End Balance)	False

		After StepDown Date and Senior Enh Percent >= Target Percent	False

	StepDown Date has occured

		Senior Certificate Beginning Balance = 0.00	False

		After StepDown Date and Senior Enh Percent >= Target Percent	False

		Stepdown Date has occurred	False

	Sixty-Plus Delinquency Percentage >= Target %

		3-Month Average Sixty-Plus Delinquency Percentage - Actual Value	2.44533100%

		Senior Enhancement Delinquency Percentage - Target Value	2.53015900%

		Sixty-Plus Delinquency Percentage >= Senior Enhancement Delinquency Percentage Target	False

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 13 of 14

Statement to Certificateholder

Residential Accredit Loans Inc, 2007-QA1

May 25, 2007



Trigger Event clause (b) - Realized Loss Test

	Aggregate Realized Loss Percentage - Actual Value	0.00000000%

	Scheduled Loss Target Percent	0.20000000%

	Aggregate Realized Loss Percentage >= Scheduled Loss Percent	False

Trigger Event is in effect?

	Sixty-Plus Delinquency Percentage >= Senior Enhancement Delinquency Percentage Target	False

	Aggregate Realized Loss Percentage >= Scheduled Loss Percent	False

	Trigger Event is in effect	False

Stepdown Date and Trigger Event in effect

	Stepdown Date has occurred	False

	Trigger Event is in effect	False

	Trigger Event is in effect on or after StepDown Date	False



20. Comments

	Comments:	Credit Support Depletion Date has not occurred


	ERISA Text:		Each beneficial owner of any Certificate (or any interest therein) which provides credit enhancement for any other Certificate and is available in book-entry form, including any such

			Class M Certificate, shall be deemed to have represented, by virtue of its acquisition or holding of such Certificate (or interest therein), that either: a) it is not an employee benefit
			or other plan subject to the prohibited transaction provision of the Employee Retirement Income Security Act of 1974, as amended('ERISA'), or Section 4975 of the Internal Revenue
			Code of 1986, as amended (a 'Plan'), or any other person (including an investment manager, a named fiduciary or a trustee of any Plan) acting, directly or indirectly, on behalf of
			purchasing any Certificate with 'plan assets' of any Plan; or b) (i) the transferee is an insurance company, (ii) the source of funds to be used by it to purchase the Certificates is an
			'insurance company general account' (within the meaning of Department of Labor Prohibited Transaction Class Exemption ('PTCE') 95-60), and (iii) the conditions set forth in
			Section I and III of PTCE 95-60 have been satisfied. Any purported beneficial owner of any such book-entry Certificate (or interest therein) to whom either (a) or (b) above does not
			apply shall indemnify and hold harmless the Company, the Trustee, the Master Servicer, any Subservicer, and the Trust Fund from and against any and all liabilities, claim, cost or
			expenses incurred by such parties as a result of its acquisition or holding of such Certificate.

05/29/2007

1:00:18PM

Residential Funding Company, LLC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors

Page 14 of 14



	Statement To Certificateholder



	Residential Accredit Loans, Inc., 2007-QA1

	May 25, 2007



	Cash Flow Received and Uses of Funds


	Cash Flow Received		Amount

	Principal and Interest Payments		4,397,250.62
	Prepayment Premium		0.00
	Liquidation and Insurance Proceeds		0.00
	Subsequent Recoveries		0.00
	Repurchase Proceeds		0.00
	Other Deposits/Adjustments (including Derivatives Payment)		24,124.20
	Total Deposits		4,421,374.82

	Uses of Funds		Amount

	Transfer to Certificate Account		4,407,764.87
	Reimbursed Advances and Expenses		0.00
	Master Servicing Compensation		13,609.96
	Derivatives Payment		0.00
	Total Withdrawals		4,421,374.83

	Ending Balance		0.00



		GMAC-RFC, 2255 North Ontario Street, Suite 400, Burbank, CA 91504, 818.260.1400, www.gmacrfc.com/investors	Appendix A

RALI Series 2007-QA1 Trust 10-D