Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust


*CONTACT INFORMATION*

Depositor	WaMu Asset Acceptance Corp.
	1301 Second Avenue
	Seattle, WA 98101

Seller / Servicer	Washington Mutual Bank
	1301 Second Avenue
	Seattle, WA 98101

Trustee	Citibank, N.A.
	388 Greenwich Street, 14th Floor
	New York, NY 10013


*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	14

Credit Enhancement	15

Distribution Waterfall Detail	16

Other Information	19



Deal Contact:	Valerie Delgado	Citibank, N.A.
	valerie.delgado@citi.com	Agency and Trust
	Tel: (949) 250-6464	388 Greenwich Street, 14th Floor
	Fax: (949) 250-6450	New York, NY 10013

Reports Available at www.sf.citidirect.com

Page 1 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Distribution Summary*
*DISTRIBUTION IN DOLLARS*
Class	Original Balance	Prior Principal Balance	Pass- Through Rate	Accrual Day Count	Accrual Dates	Interest Distributed	Principal Distributed	Total Distributed	Deferred Interest	Realized Loss	Current Principal Balance
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)=(7+8)	(10)	(11)	(12)=(3-8+10-11)
IA	372,475,000.00	362,648,441.89	5.730000%	29 / 360	08/27 - 09/24	1,673,924.77	3,851,661.95	5,525,586.72	0.00	0.00	358,796,779.94
IIA1	148,430,000.00	132,853,156.64	5.595000%	29 / 360	08/27 - 09/24	598,780.25	1,936,522.30	2,535,302.55	0.00	0.00	130,916,634.34
IIA2	51,418,000.00	51,418,000.00	5.675000%	29 / 360	08/27 - 09/24	235,058.82	0.00	235,058.82	0.00	0.00	51,418,000.00
IIA3	85,451,000.00	85,451,000.00	5.745000%	29 / 360	08/27 - 09/24	395,460.11	0.00	395,460.11	0.00	0.00	85,451,000.00
IIA4	33,059,000.00	33,059,000.00	5.795000%	29 / 360	08/27 - 09/24	154,325.84	0.00	154,325.84	0.00	0.00	33,059,000.00
IIA5	200,000,000.00	190,214,259.82	5.755000%	29 / 360	08/27 - 09/24	881,828.02	1,216,568.95	2,098,396.97	0.00	0.00	188,997,690.87
M1	53,588,000.00	53,588,000.00	5.845000%	29 / 360	08/27 - 09/24	252,317.61	0.00	252,317.61	0.00	0.00	53,588,000.00
M2	37,454,000.00	37,454,000.00	5.885000%	29 / 360	08/27 - 09/24	177,557.97	0.00	177,557.97	0.00	0.00	37,454,000.00
M3	21,896,000.00	21,896,000.00	6.005000%	29 / 360	08/27 - 09/24	105,918.86	0.00	105,918.86	0.00	0.00	21,896,000.00
M4	19,015,000.00	19,015,000.00	6.305000%	29 / 360	08/27 - 09/24	96,577.71	0.00	96,577.71	0.00	0.00	19,015,000.00
M5	19,015,000.00	19,015,000.00	6.555000%	29 / 360	08/27 - 09/24	100,407.12	0.00	100,407.12	0.00	0.00	19,015,000.00
M6	14,982,000.00	14,982,000.00	7.005000%	29 / 360	08/27 - 09/24	84,542.18	0.00	84,542.18	0.00	0.00	14,982,000.00
M7	16,134,000.00	16,134,000.00	8.005000%	29 / 360	08/27 - 09/24	104,039.65	0.00	104,039.65	0.00	0.00	16,134,000.00
M8	10,948,000.00	10,948,000.00	8.005000%	29 / 360	08/27 - 09/24	70,597.87	0.00	70,597.87	0.00	0.00	10,948,000.00
M9	16,134,000.00	16,134,000.00	8.005000%	29 / 360	08/27 - 09/24	104,039.65	0.00	104,039.65	0.00	0.00	16,134,000.00
C	52,430,151.45	52,435,530.94	61.186136%	30 / 360	08/01 - 08/31	2,673,606.25	0.00	2,673,606.25	0.00	0.00	52,435,530.94
P	100.00	100.00	0.000000%	30 / 360		127,383.79	0.00	127,383.79	0.00	0.00	100.00
R	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
RCX	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
RPX	0.00	0.00	0.000000%	-		0.00	0.00	0.00	0.00	0.00	0.00
Totals	1,152,429,251.45	1,117,245,489.29				7,836,366.47	7,004,753.20	14,841,119.67	0.00	0.00	1,110,240,736.09

Reports Available at www.sf.citidirect.com

Page 2 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Distribution Summary (Factors)*
*PER $1,000 OF ORIGINAL BALANCE*
Class	CUSIP	Record Date	Prior Principal Balance	Interest Distributed	Principal Distributed	Total Distributed	Deferred Interest	Realized Loss	Current Principal Balance
			(3/2 x 1000)	(7/2 x 1000)	(8/2 x 1000)	(9/2 x 1000)	(10/2 x 1000)	(11/2 x 1000)	(12/2 x 1000)
IA	93364EAA2	09/24/2007	973.618208	4.494059	10.340726	14.834785	0.000000	0.000000	963.277482
IIA1	93364EAB0	09/24/2007	895.055963	4.034092	13.046704	17.080796	0.000000	0.000000	882.009259
IIA2	93364EAC8	09/24/2007	1,000.000000	4.571528	0.000000	4.571528	0.000000	0.000000	1,000.000000
IIA3	93364EAD6	09/24/2007	1,000.000000	4.627917	0.000000	4.627917	0.000000	0.000000	1,000.000000
IIA4	93364EAE4	09/24/2007	1,000.000000	4.668194	0.000000	4.668194	0.000000	0.000000	1,000.000000
IIA5	93364EAF1	09/24/2007	951.071299	4.409140	6.082845	10.491985	0.000000	0.000000	944.988454
M1	93364EAG9	09/24/2007	1,000.000000	4.708472	0.000000	4.708472	0.000000	0.000000	1,000.000000
M2	93364EAH7	09/24/2007	1,000.000000	4.740694	0.000000	4.740694	0.000000	0.000000	1,000.000000
M3	93364EAJ3	09/24/2007	1,000.000000	4.837361	0.000000	4.837361	0.000000	0.000000	1,000.000000
M4	93364EAK0	09/24/2007	1,000.000000	5.079028	0.000000	5.079028	0.000000	0.000000	1,000.000000
M5	93364EAL8	09/24/2007	1,000.000000	5.280417	0.000000	5.280417	0.000000	0.000000	1,000.000000
M6	93364EAM6	09/24/2007	1,000.000000	5.642917	0.000000	5.642917	0.000000	0.000000	1,000.000000
M7	93364EAN4	09/24/2007	1,000.000000	6.448472	0.000000	6.448472	0.000000	0.000000	1,000.000000
M8	93364EAP9	09/24/2007	1,000.000000	6.448472	0.000000	6.448472	0.000000	0.000000	1,000.000000
M9	93364EAQ7	09/24/2007	1,000.000000	6.448472	0.000000	6.448472	0.000000	0.000000	1,000.000000
C		08/31/2007	1,000.102603	50.993678	0.000000	50.993678	0.000000	0.000000	1,000.102603
P		08/31/2007	1,000.000000	1,273,837.900000	0.000000	1,273,837.900000	0.000000	0.000000	1,000.000000

Reports Available at www.sf.citidirect.com

Page 3 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Interest Distribution Detail*
*DISTRIBUTION IN DOLLARS*
Class	Prior Principal Balance	Pass- Through Rate	Next Pass- Through Rate	Interest Accrual Day Cnt Fraction	Optimal Accrued Interest	Prior Unpaid Interest	Interest on Prior Unpaid Interest	Non-Recov. Interest Shortfall	Interest Due	Deferred Interest	Interest Distributed	Current Unpaid Interest
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)=(6)+(7)+(8)-(9)	(11)	(12)	(13)=(10)-(11)-(12)
IA	362,648,441.89	5.73000%	5.35625%	29 / 360	1,673,924.77	0.00	0.00	0.00	1,673,924.77	0.00	1,673,924.77	0.00
IIA1	132,853,156.64	5.59500%	5.22125%	29 / 360	598,780.25	0.00	0.00	0.00	598,780.25	0.00	598,780.25	0.00
IIA2	51,418,000.00	5.67500%	5.30125%	29 / 360	235,058.82	0.00	0.00	0.00	235,058.82	0.00	235,058.82	0.00
IIA3	85,451,000.00	5.74500%	5.37125%	29 / 360	395,460.11	0.00	0.00	0.00	395,460.11	0.00	395,460.11	0.00
IIA4	33,059,000.00	5.79500%	5.42125%	29 / 360	154,325.84	0.00	0.00	0.00	154,325.84	0.00	154,325.84	0.00
IIA5	190,214,259.82	5.75500%	5.38125%	29 / 360	881,828.02	0.00	0.00	0.00	881,828.02	0.00	881,828.02	0.00
M1	53,588,000.00	5.84500%	5.47125%	29 / 360	252,317.61	0.00	0.00	0.00	252,317.61	0.00	252,317.61	0.00
M2	37,454,000.00	5.88500%	5.51125%	29 / 360	177,557.97	0.00	0.00	0.00	177,557.97	0.00	177,557.97	0.00
M3	21,896,000.00	6.00500%	5.63125%	29 / 360	105,918.86	0.00	0.00	0.00	105,918.86	0.00	105,918.86	0.00
M4	19,015,000.00	6.30500%	5.93125%	29 / 360	96,577.71	0.00	0.00	0.00	96,577.71	0.00	96,577.71	0.00
M5	19,015,000.00	6.55500%	6.18125%	29 / 360	100,407.12	0.00	0.00	0.00	100,407.12	0.00	100,407.12	0.00
M6	14,982,000.00	7.00500%	6.63125%	29 / 360	84,542.18	0.00	0.00	0.00	84,542.18	0.00	84,542.18	0.00
M7	16,134,000.00	8.00500%	7.63125%	29 / 360	104,039.65	0.00	0.00	0.00	104,039.65	0.00	104,039.65	0.00
M8	10,948,000.00	8.00500%	7.63125%	29 / 360	70,597.87	0.00	0.00	0.00	70,597.87	0.00	70,597.87	0.00
M9	16,134,000.00	8.00500%	7.63125%	29 / 360	104,039.65	0.00	0.00	0.00	104,039.65	0.00	104,039.65	0.00
C	52,435,530.94	61.18614%	0.00000%	30 / 360	2,673,606.25	0.00	0.00	0.00	2,673,606.25	0.00	2,673,606.25	0.00
P	100.00	0.00000%	0.00000%	30 / 360	127,383.79	0.00	0.00	0.00	127,383.79	0.00	127,383.79	0.00
R	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
RCX	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
RPX	0.00	0.00000%	0.00000%	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Totals	1,117,245,489.29				7,836,366.47	0.00	0.00	0.00	7,836,366.47	0.00	7,836,366.47	0.00

Reports Available at www.sf.citidirect.com

Page 4 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Principal Distribution Detail*
*DISTRIBUTION IN DOLLARS*
Class	Original Balance	Prior Principal Balance	Scheduled Principal Distribution	Unscheduled Principal Distribution	Accreted Principal	Current Realized Losses	Current Principal Recoveries	Current Principal Balance	Cumulative Realized Losses	Original Current Original Class (%)	Class (%)	Credit Support	Current Credit Support
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)=(3)-(4)-(5)+(6)-(7)+(8)	(10)	(11)	(12)	(13)	(14)
IA	372,475,000.00	362,648,441.89	215,227.09	3,636,434.86	0.00	0.00	0.00	358,796,779.94	0.00	32.32%	32.32%	22.70%	23.56%
IIA1	148,430,000.00	132,853,156.64	147,944.07	1,788,578.22	0.00	0.00	0.00	130,916,634.34	0.00	12.88%	11.79%	22.70%	23.56%
IIA2	51,418,000.00	51,418,000.00	0.00	0.00	0.00	0.00	0.00	51,418,000.00	0.00	4.46%	4.63%	22.70%	23.56%
IIA3	85,451,000.00	85,451,000.00	0.00	0.00	0.00	0.00	0.00	85,451,000.00	0.00	7.41%	7.70%	22.70%	23.56%
IIA4	33,059,000.00	33,059,000.00	0.00	0.00	0.00	0.00	0.00	33,059,000.00	0.00	2.87%	2.98%	22.70%	23.56%
IIA5	200,000,000.00	190,214,259.82	92,941.96	1,123,627.00	0.00	0.00	0.00	188,997,690.87	0.00	17.35%	17.02%	22.70%	23.56%
M1	53,588,000.00	53,588,000.00	0.00	0.00	0.00	0.00	0.00	53,588,000.00	0.00	4.65%	4.83%	18.05%	18.74%
M2	37,454,000.00	37,454,000.00	0.00	0.00	0.00	0.00	0.00	37,454,000.00	0.00	3.25%	3.37%	14.80%	15.36%
M3	21,896,000.00	21,896,000.00	0.00	0.00	0.00	0.00	0.00	21,896,000.00	0.00	1.90%	1.97%	12.90%	13.39%
M4	19,015,000.00	19,015,000.00	0.00	0.00	0.00	0.00	0.00	19,015,000.00	0.00	1.65%	1.71%	11.25%	11.68%
M5	19,015,000.00	19,015,000.00	0.00	0.00	0.00	0.00	0.00	19,015,000.00	0.00	1.65%	1.71%	9.60%	9.97%
M6	14,982,000.00	14,982,000.00	0.00	0.00	0.00	0.00	0.00	14,982,000.00	0.00	1.30%	1.35%	8.30%	8.62%
M7	16,134,000.00	16,134,000.00	0.00	0.00	0.00	0.00	0.00	16,134,000.00	0.00	1.40%	1.45%	6.90%	7.16%
M8	10,948,000.00	10,948,000.00	0.00	0.00	0.00	0.00	0.00	10,948,000.00	0.00	0.95%	0.99%	5.95%	6.18%
M9	16,134,000.00	16,134,000.00	0.00	0.00	0.00	0.00	0.00	16,134,000.00	0.00	1.40%	1.45%	4.55%	4.72%
C	52,430,151.45	52,435,530.94	0.00	0.00	0.00	0.00	0.00	52,435,530.94	0.00	4.55%	4.72%	0.00%	0.00%
Totals	1,152,429,151.45	1,117,245,389.29	456,113.12	6,548,640.08	0.00	0.00	0.00	1,110,240,636.09	0.00	100%	100%

Reports Available at www.sf.citidirect.com

Page 5 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

Reconciliation Detail


*SOURCE OF FUNDS*

Interest Funds Available
Scheduled Interest	7,825,102.49
Uncompensated PPIS	0.00
Relief Act Interest Shortfall	0.00
Interest Adjustments	0.00
Stop Advance Interest	0.00
Total Interest Funds Available:		7,825,102.49
Principal Funds Available
Scheduled Principal	456,113.12
Curtailments	129,068.29
Prepayments in Full	6,419,571.79
Net Liquidation Proceeds	0.00
Repurchased Principal	0.00
Substitution Principal	0.00
Other Principal	0.00
Total Principal Funds Available:		7,004,753.20
Other Funds Available
Swap Contract Amount	349,399.11
Prepayment Penalties	127,383.79
Other Charges	0.00
Interest Coverage Account	0.00
Total Other Funds Available:		476,782.90
Total Funds Available		15,306,638.59


*ALLOCATION OF FUNDS*

Scheduled Fees
Servicing Fee	465,518.91
Total Scheduled Fees:		465,518.91
Additional Fees, Expenses, etc.
Extraordinary Trust Fund Expenses	0.00
Other Expenses	0.00
Payment to the Swap Counterparty	0.00
Total Additional Fees, Expenses, etc.:		0.00
Distribution to Certificateholders
Interest Distribution	7,836,366.47
Principal Distribution	7,004,753.20
Total Distribution to Certificateholders:		14,841,119.68
Total Funds Allocated		15,306,638.59

Reports Available at www.sf.citidirect.com

Page 6 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Collateral Summary - Group 1*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		481,853,267.83			472,027,426.60			468,175,764.65


Loan Count		2,430			2,388			2,371

Weighted Average Coupon Rate (WAC)		8.406454	%		8.401354	%		N/A

Net Weighted Average Coupon Rate (Net WAC)		7.906454	%		7.901354	%		N/A

Weighted Average Remaining Term (WART in months)		361			358			357


*AVAILABLE PRINCIPAL*

Scheduled Principal	215,227.09
Curtailments	18,717.13
Principal Prepayments	3,617,717.73
Net Liquidation Proceeds	0.00
Repurchased Principal	0.00
Subsequent Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	3,851,661.95

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		3,304,724.60

Less:	Servicing Fee	196,678.03
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
	Stop Advance Interest	0.00
TOTAL AVAILABLE INTEREST		3,108,046.57

Reports Available at www.sf.citidirect.com

Page 7 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Collateral Summary - Group 2*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		670,575,983.62			645,218,062.69			642,064,971.44

Loan Count		2,205			2,127			2,117

Weighted Average Coupon Rate (WAC)		8.434524	%		8.407163	%		N/A

Net Weighted Average Coupon Rate (Net WAC)		7.934524	%		7.907163	%		N/A

Weighted Average Remaining Term (WART in months)		359			356			355


*AVAILABLE PRINCIPAL*

Scheduled Principal	240,886.03
Curtailments	110,351.16
Principal Prepayments	2,801,854.06
Net Liquidation Proceeds	0.00
Repurchased Principal	0.00
Subsequent Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	3,153,091.25

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		4,520,377.89

Less:	Servicing Fee	268,840.88
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
	Stop Advance Interest	0.00
TOTAL AVAILABLE INTEREST		4,251,537.01

Reports Available at www.sf.citidirect.com

Page 8 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Collateral Summary - Total*

*ASSET CHARACTERISTICS*

	Cut-Off			Prior			Current

Aggregate Stated Principal Balance		1,152,429,251.45			1,117,245,489.29			1,110,240,736.09

Loan Count		4,635			4,515			4,488

Weighted Average Coupon Rate (WAC)		8.422787	%		8.404709	%		N/A

Net Weighted Average Coupon Rate (WAC)		7.922787	%		7.904709	%		N/A

Weighted Average Remaining Term (WART in months)		360			357			356


*AVAILABLE PRINCIPAL*

Scheduled Principal	456,113.12
Curtailments	129,068.29
Principal Prepayments	6,419,571.79
Net Liquidation Proceeds	0.00
Repurchased Principal	0.00
Subsequent Recoveries	0.00
TOTAL AVAILABLE PRINCIPAL	7,004,753.20

Current Realized Losses	0.00
Current Bankruptcy Losses	0.00
Cumulative Realized Losses	0.00


*AVAILABLE INTEREST*

Scheduled Interest		7,825,102.49

Less:	Servicing Fee	465,518.91
	Uncompensated PPIS	0.00
	Relief Act Interest Shortfall	0.00
	Non-Recoverable Advance	0.00
	Net Interest Adjustment	0.00
	Stop Advance Interest	0.00
TOTAL AVAILABLE INTEREST		7,359,583.58

Reports Available at www.sf.citidirect.com

Page 9 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

Delinquency Information


*GROUP 1*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	127,457.88	1	< 30	0.00	0	< 30	0.00	0	< 30	127,457.88	1
				0.027224%	0.0%		0.000000%	0.0%		0.0000%	0.0%		0.027224%	0.0%
30-59	14,001,362.85	64	30-59	339,063.80	1	30-59	0.00	0	30-59	0.00	0	30-59	14,340,426.65	65
	2.990621%	2.7%		0.072422%	0.0%		0.000000%	0.0%		0.000000%	0.0%		3.063043%	2.7%
60-89	6,202,683.47	29	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	6,202,683.47	29
	1.324862%	1.2%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		1.324862%	1.2%
90-119	1,957,579.97	10	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	1,957,579.97	10
	0.471507%	0.4%		0.0000	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.418129%	0.4%
120-149	249,899.83	1	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	249,899.83	1
	0.053377%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.053377%	0.0%
150-179	0.00	0	150-179	0	0	150-179	0	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.053377%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	22,411,526.12	104	Total	466,521.68	2	Total	0.00	0	Total	0.00	0	Total	22,878,047.80	106
	4.786990%	4.4%		0.099647%	0.1%		0.000000%	0.0%		0.000000%	0.0%		4.886637%	4.5%

Principal and Interest Advances							3,201,835.11

Reports Available at www.sf.citidirect.com

Page 10 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

Delinquency Information


*GROUP 2*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	160,888.77	1	< 30	0.00	0	< 30	0.00	0	< 30	160,888.77	1
				0.025058%	0.0%		0.000000%	0.0%		0.0000%	0.0%		0.025058%	0.0%
30-59	33,742,736.85	96	30-59	0.00	0	30-59	0.00	0	30-59	0.00	0	30-59	33,742,736.85	96
	5.255346%	4.5%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		5.255346%	4.5%
60-89	14,318,956.10	42	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	14,318,956.10	42
	2.230141%	2.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		2.230141%	2.0%
90-119	8,740,619.22	24	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	8,740,619.22	24
	1.361329%	1.1%		0.0000	0.0%		0.000000%	0.0%		0.000000%	0.0%		1.361329%	1.1%
120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
150-179	0.00	0	150-179	0	0	150-179	0	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	56,802,312.17	162	Total	160,888.77	1	Total	0.00	0	Total	0.00	0	Total	56,963,200.94	163
	8.846817%	7.7%		0.025058%	0.0%		0.000000%	0.0%		0.000000%	0.0%		8.871875%	7.7%

Principal and Interest Advances							4,363,303.53

Reports Available at www.sf.citidirect.com

Page 11 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

Delinquency Information


*GROUP TOTALS*
DELINQUENT			BANKRUPTCY			FORECLOSURE			REO			TOTAL
Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count	Days	Balance	Count
			< 30	288,346.65	2	< 30	0.00	0	< 30	0.00	0	< 30	288,346.65	2
				0.025972%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.025972%	0.0%
30-59	47,744,099.70	160	30-59	339,063.80	1	30-59	0.00	0	30-59	0.00	0	30-59	48,083,163.50	161
	4.300338%	3.6%		0.030540%	0.0%		0.000000%	0.0%		0.000000%	0.0%		4.330877%	3.6%
60-89	20,521,639.57	71	60-89	0.00	0	60-89	0.00	0	60-89	0.00	0	60-89	20,521,639.57	71
	1.848395%	1.6%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		1.848395%	1.6%
90-119	10,698,199.19	34	90-119	0.00	0	90-119	0.00	0	90-119	0.00	0	90-119	10,698,199.19	34
	0.963593%	0.8%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.963593%	0.8%
120-149	249,899.83	1	120-149	0.00	0	120-149	0.00	0	120-149	0.00	0	120-149	249,899.83	1
	0.022509%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.022509%	0.0%
150-179	0.00	0	150-179	0.00	0	150-179	0.00	0	150-179	0.00	0	150-179	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0	180+	0.00	0
	0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%		0.000000%	0.0%
Total	79,213,838.29	266	Total	627,410.45	3	Total	0.00	0	Total	0.00	0	Total	79,841,248.74	269
	7.134834%	5.9%		0.056511%	0.1%		0.000000%	0.0%		0.000000%	0.0%		7.191346%	6.0%

Principal and Interest Advances						7,565,138.64

Reports Available at www.sf.citidirect.com

Page 12 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Historical Delinquency Information*
Distribution	1 Month		2 Month		3 + Month		Bankruptcy		Foreclosure		REO		Total ( 2+, BK, FC & REO )
Date	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt	Balance	Cnt
09/25/2007	47,744,099.70	160	20,521,639.57	71	10,948,099.02	35	627,410.45	3	0.00	0	0.00	0	32,097,149.04	109
	4.300%	3.6%	1.848%	1.6%	0.986%	0.8%	0.057%	0.1%	0.000%	0.0%	0.000%	0.0%	2.891%	2.4%
08/27/2007	25,631,306.04	99	11,903,768.37	37	249,988.29	1	500,172.93	2	0.00	0	0.00	0	12,653,929.59	40
	2.294%	2.2%	1.065%	0.8%	0.022%	0.0%	0.045%	0.0%	0.000%	0.0%	0.000%	0.0%	1.133%	0.9%
07/25/2007	14,725,301.81	47	0.00	0	979,449.76	3	161,010.61	1	0.00	0	0.00	0	1,140,460.37	4
	1.304%	1.0%	0.000%	0.0%	0.087%	0.1%	0.014%	0.0%	0.000%	0.0%	0.000%	0.0%	0.101%	0.1%
06/25/2007	615,158.83	2	979,867.87	3	0.00	0	0.00	0	0.00	0	0.00	0	979,867.87	3
	0.054%	0.0%	0.085%	0.1%	0.000%	0.0%	0.000%	0.0%	0.000%	0.0%	0.000%	0.0%	0.085%	0.1%

Reports Available at www.sf.citidirect.com

Page 13 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*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-Sep-2007	6.38	1,110,240,736.09	456,113.12	6,548,640.08	0.00	0.586%	6.814%	534%	0.000%	0.000%	0%
27-Aug-2007	5.38	1,117,245,489.29	457,183.58	11,715,657.75	0.00	1.038%	11.766%	1,094%	0.000%	0.000%	0%
25-Jul-2007	4.38	1,129,418,330.62	459,721.79	16,632,741.86	0.00	1.451%	16.091%	1,837%	0.000%	0.000%	0%
25-Jun-2007	3.43	1,146,510,794.27	459,403.96	5,459,053.22	0.00	0.474%	5.541%	807%	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 14 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Credit Enhancement*

*Overcollateralization and Trigger Information*

Overcollateralization Target Amount			52,435,530.94	4.7229	%
Beginning Overcollateralization Amount			52,435,530.94
Overcollateralization Decrease Due to Realized Losses			0.00
Overcollateralization Deficiency Amount	0.00
Excess Spread Available for Overcollateralization Increase	2,324,207.15
Overcollateralization Increase Amount			0.00
Excess Overcollateralization Amount	0.00
Principal Available for Overcollateralization Reduction	7,004,753.20
Overcollateralization Reduction Amount			0.00
Current Overcollateralization			52,435,530.94	4.7229	%

Current Credit Enhancement Percentage				23.5626	%
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 3rd Anniversary Distribution Date Occurred and Does the Senior Enhancement Percentage Equal or Exceed the Target Percentage?)
3rd Anniversary Distribution Date	25-Jun-2010
Credit Enhancement Percentage per Stepdown Date definition	23.5626	%
Credit Enhancement Target Percentage	45.4000	%
Is a Trigger Event in Effect?			No
(Is a Delinquency Trigger Event in Effect or Is a Cumulative Realized Loss Trigger in Effect?)
Is a Delinquency Trigger Event in Effect?			No
(Does the Delinquency Percentage Exceed the Target Percentage?)
Delinquency Percentage	2.8345	%
Target Percentage (35.00% of the Credit Enhancement Percentage)	8.2469	%
Is a Cumulative Realized Loss Trigger Event in Effect?			No
(Does the Cumulative Loss Percentage Exceed the Target Percentage?)
Cumulative Loss Percentage	0.0000	%
Target Percentage	0.0000	%

Reports Available at www.sf.citidirect.com

Page 15 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Waterfall Detail*
*DISTRIBUTIONS*	Amount Distributed			Remaining Available Funds

Group I Interest Remittance Funds					3,108,046.57
Swap Counterparty, the Group I Net Swap Payment and any unpaid Group I Swap Termination Payment		0.00			3,108,046.57
Swap Counterparty, the Group II Net Swap Payment and any unpaid Group II Swap Termination Payment		0.00			3,108,046.57
Final Maturity Reserve Trust, the Group I Final Maturity Reserve Amount		0.00			3,108,046.57
Final Maturity Reserve Trust, the Group II Final Maturity Reserve Amount		0.00			3,108,046.57
Class I-A Certificates, the Senior Interest Distribution Amount		(1,673,924.77	)		1,434,121.80
Class II-A Certificates, Any Remaining Unpaid Senior Interest Distribution Amount		0.00			1,434,121.80

Group II Interest Remittance Funds					4,251,537.01
Swap Counterparty, the Group II Net Swap Payment and any unpaid Group II Swap Termination Payment		0.00			4,251,537.01
Swap Counterparty, the Group I Net Swap Payment and any unpaid Group I Swap Termination Payment		0.00			4,251,537.01
Final Maturity Reserve Trust, the Group II Final Maturity Reserve Amount		0.00			4,251,537.01
Final Maturity Reserve Trust, the Group I Final Maturity Reserve Amount		0.00			4,251,537.01
Class II-A Certificates, the Senior Interest Distribution Amount		(2,265,453.04	)		1,986,083.97
Class I-A Certificates, Any Remaining Unpaid Senior Interest Distribution Amount		0.00			1,986,083.97

Remaining Group I & II Interest Remittance Funds					3,420,205.77
Class M-1 Interest Distribution Amount		(252,317.61	)		3,167,888.16
Class M-2 Interest Distribution Amount		(177,557.97	)		2,990,330.19
Class M-3 Interest Distribution Amount		(105,918.86	)		2,884,411.33
Class M-4 Interest Distribution Amount		(96,577.71	)		2,787,833.62
Class M-5 Interest Distribution Amount		(100,407.12	)		2,687,426.50
Class M-6 Interest Distribution Amount		(84,542.18	)		2,602,884.32
Class M-7 Interest Distribution Amount		(104,039.65	)		2,498,844.67
Class M-8 Interest Distribution Amount		(70,597.87	)		2,428,246.80
Class M-9 Interest Distribution Amount		(104,039.65	)		2,324,207.15

Reports Available at www.sf.citidirect.com

Page 16 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust



Group I Principal Remittance Amount Less Any OC Reduction Amount)			3,851,661.95
Class I-A Certificates	(3,851,661.95	)	0.00
Class II-A1 Certificates	0.00		0.00
Class II-A2 Certificates	0.00		0.00
Class II-A3 Certificates	0.00		0.00
Class II-A4 Certificates	0.00		0.00
Class II-A5 Certificates	0.00		0.00

Group II Principal Remittance Amount Less Any OC Reduction Amount)			3,153,091.25
Class II-A1 Certificates	(1,936,522.30	)	1,216,568.95
Class II-A2 Certificates	0.00		1,216,568.95
Class II-A3 Certificates	0.00		1,216,568.95
Class II-A4 Certificates	0.00		1,216,568.95
Class II-A5 Certificates	(1,216,568.95	)	0.00
Class I-A Certificates	0.00		0.00

Group I & II Remaining Principal Remittance Amount Less Any OC Reduction Amount)			0.00
Class M-1 Certificates	0.00		0.00
Class M-2 Certificates	0.00		0.00
Class M-3 Certificates	0.00		0.00
Class M-4 Certificates	0.00		0.00
Class M-5 Certificates	0.00		0.00
Class M-6 Certificates	0.00		0.00
Class M-7 Certificates	0.00		0.00
Class M-8 Certificates	0.00		0.00
Class M-9 Certificates	0.00		0.00

Reports Available at www.sf.citidirect.com

Page 17 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust



Net Monthly Excess Cashflow			2,324,207.15
Class I-A Certificates, as Extra PDA	0.00		2,324,207.15
Class II-A1 Certificates, as Extra PDA	0.00		2,324,207.15
Class II-A2 Certificates, as Extra PDA	0.00		2,324,207.15
Class II-A3 Certificates, as Extra PDA	0.00		2,324,207.15
Class II-A4 Certificates, as Extra PDA	0.00		2,324,207.15
Class II-A5 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-1 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-2 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-3 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-4 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-5 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-6 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-7 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-8 Certificates, as Extra PDA	0.00		2,324,207.15
Class M-9 Certificates, as Extra PDA	0.00		2,324,207.15

To the Senior Certificates, any Interest Carryforward Amounts	0.00		2,324,207.15
To the Mezzanine Certificates, any Interest Carryforward Amounts	0.00		2,324,207.15
To the Mezzanine Certificates, the related Allocated Realized Loss Amount	0.00		2,324,207.15
To the Reserve Fund, any Net Wac Rate Carryover Amounts	0.00		2,324,207.15
To the Swap Counterparty, any unpaid Swap Termination Payment	0.00		2,324,207.15
To the Final Maturity Reserve Trust, the Supplemental Final Maturity Reserve Amount	0.00		2,324,207.15
To the Class C Certificates, the Interest Distribution Amount	(2,324,207.15	)	0.00
To the Class C Certificates, the Overcollateralization Reduction Amount	0.00		0.00
To the Class R Certificates, any remaining amounts	0.00		0.00

Prepayment Penalties			127,383.79
Class P Prepayment Penalties	(127,383.79	)	0.00
Distribution of Class P outstanding Certificate Principal Balance	0.00		0.00

Reports Available at www.sf.citidirect.com

Page 18 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust

*Other Information*


Swap Account Information
Beginning Swap Account Balance	1,000.00
Deposits	349,399.11
Withdrawals	349,399.11
Ending Swap Account Balance	1,000.00

Interest Coverage Account Information
Beginning Interest Coverage Account Balance	0.00
Ending Interest Coverage Account Balance	0.00

Reserve Fund Information
Beginning Reserve Fund Balance	1,000.00
Deposits	0.00
Withdrawals	0.00
Ending Reserve Fund Balance	1,000.00

Expenses
Extraordinary Trust Fund Expenses	0.00

Rate Reset Information
Current LIBOR	5.505000	%
Next LIBOR	5.131250	%

Final Maturity Reserve Amount
Group I Final Maturity Reserve Amount	0.00
Group II Final Maturity Reserve Amount	0.00
Supplemental Final Maturity Reserve Amount	0.00
Aggregate Final Maturity Reserve Amount	0.00

Credit Enhancement
Credit Enhancement Percentage per PSA	23.414866	%

Delinquency Balance
Numerator for Delinquency Percentage	31,469,738.59

Reports Available at www.sf.citidirect.com

Page 19 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust



Liquidation Information
Group I Current Liquidated Loan Count	0.00
Group I Cumulative Liquidated Loan Count	0.00
Group I Current Net Liquidated Proceeds	0.00
Group I Cumulative Net Liquidated Loan Proceeds	0.00

Group II Current Liquidated Loan Count	0.00
Group II Cumulative Liquidated Loan Count	0.00
Group II Current Net Liquidated Proceeds	0.00
Group II Cumulative Net Liquidated Loan Proceeds	0.00

Group I Prepayment and Default Speeds
3 Mo. CPR	7.735060	%
3 Mo. MDR	0.000000	%
3 Mo. CDR	0.000000	%

12 Mo. CPR	0.000000	%
12 Mo. MDR	0.000000	%
12 Mo. CDR	0.000000	%

Lifetime CPR	7.167830	%
Lifetime MDR	0.000000	%
Lifetime CDR	0.000000	%

Group II Prepayment and Default Speeds
3 Mo. CPR	7.735060	%
3 Mo. MDR	0.000000	%
3 Mo. CDR	0.000000	%

12 Mo. CPR	0.000000	%
12 Mo. MDR	0.000000	%
12 Mo. CDR	0.000000	%

Lifetime CPR	6.936807	%
Lifetime MDR	0.000000	%
Lifetime CDR	0.000000	%

Reports Available at www.sf.citidirect.com

Page 20 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust



Total Prepayment and Default Speeds
3 Mo. CPR	7.534357	%
3 Mo. MDR	0.000000	%
3 Mo. CDR	0.000000	%

12 Mo. CPR	0.000000	%
12 Mo. MDR	0.000000	%
12 Mo. CDR	0.000000	%

Lifetime CPR	7.039938	%
Lifetime MDR	0.000000	%
Lifetime CDR	0.000000	%

Swap Payment
Group I Swap Payment	1,560,227.52
Group II Swap Payment	2,139,725.11
Swap Payment	3,699,952.63
Countparty Payment	4,049,351.73

Group I Net Swap Payment	0.00
Group II Net Swap Payment	0.00
Net Swap Payment	0.00
Net Counterparty Payment	349,399.11

Group I Swap Termination Payment	0.00
Group II Swap Termination Payment	0.00
Swap Termination Payment	0.00

Net Wac Rate Carryover Amount for Each Class of Certificates
I-A Net Wac Rate Carryover Amount	0.00
II-A1 Net Wac Rate Carryover Amount	0.00
II-A2 Net Wac Rate Carryover Amount	0.00
II-A3 Net Wac Rate Carryover Amount	0.00
II-A4 Net Wac Rate Carryover Amount	0.00
II-A5 Net Wac Rate Carryover Amount	0.00
M-1 Net Wac Rate Carryover Amount	0.00
M-2 Net Wac Rate Carryover Amount	0.00

Reports Available at www.sf.citidirect.com

Page 21 of 22

Distribution Date:

Determination Date:

09/25/2007

09/14/2007

WaMu Asset-Backed Certificates

Series 2007-HE3 Trust



M-3 Net Wac Rate Carryover Amount			0.00
M-4 Net Wac Rate Carryover Amount			0.00
M-5 Net Wac Rate Carryover Amount			0.00
M-6 Net Wac Rate Carryover Amount			0.00
M-7 Net Wac Rate Carryover Amount			0.00
M-8 Net Wac Rate Carryover Amount			0.00
M-9 Net Wac Rate Carryover Amount			0.00

Net WAC Rate Carryover Remaining Unpaid on Each Class of Certificates
I-A Unpaid Net WAC Rate Carryover Amount			0.00
II-A1 Unpaid Net WAC Rate Carryover Amount			0.00
II-A2 Unpaid Net WAC Rate Carryover Amount			0.00
II-A3 Unpaid Net WAC Rate Carryover Amount			0.00
II-A4 Unpaid Net WAC Rate Carryover Amount			0.00
II-A5 Unpaid Net WAC Rate Carryover Amount			0.00
M-1 Unpaid Net WAC Rate Carryover Amount			0.00
M-2 Unpaid Net WAC Rate Carryover Amount			0.00
M-3 Unpaid Net WAC Rate Carryover Amount			0.00
M-4 Unpaid Net WAC Rate Carryover Amount			0.00
M-5 Unpaid Net WAC Rate Carryover Amount			0.00
M-6 Unpaid Net WAC Rate Carryover Amount			0.00
M-7 Unpaid Net WAC Rate Carryover Amount			0.00
M-8 Unpaid Net WAC Rate Carryover Amount			0.00
M-9 Unpaid Net WAC Rate Carryover Amount			0.00

Reports Available at www.sf.citidirect.com

Page 22 of 22

WaMu Asset-Backed Certificates, WaMu Series 2007-HE3 10-D