Item 1. Business. Item 1A.
Item 1A. Risk Factors. Item 1B.
Item 1B. Unresolved Staff Comments. Item 2.
Item 2. Properties. Item 3.
Item 3. Legal Proceedings. Item 4.
Item 4. Submission of Matters to a Vote of Security Holders. Omitted. Omitted. Omitted. Omitted. Omitted. None. Item 5.
Item 5. Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity
Securities. Item 6.
Item 6. Selected Financial Data. Item 7.
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operation. Item 7A.
Item 7A. Quantitative and Qualitative Disclosures About Market Risk. Item 8.
Item 8. Financial Statements and Supplementary Data. Item 9.
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. Item 9A.
Item 9A. Controls and Procedures. PART II Omitted. Omitted. Omitted. Omitted. Omitted. Omitted. Omitted. None Item 9B.
Item 9B. Other Information. Item 10.
Item 10. Directors and Executive Officers and Corporate Governance. Item 11.
Item 11. Executive Compensation. Item 12.
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. Item 13.
Item 13. Certain Relationships and Related Transactions, and Director Independence. Item 14.
Item 14. Principal Accounting Fees and Services. PART III Omitted. Omitted. Omitted. Omitted. Omitted.
Item 1112(b) of Regulation AB. Item 1117 of Regulation AB. Item 1119 of Regulation AB. Item 1122 of Regulation AB. Servicer Compliance Statement. Significant Obligors of Pool Assets (Financial Information). Legal Proceedings. Affiliations and Certain Relationships and Related Transactions. Compliance with Applicable Servicing Criteria Item 1123 of Regulation AB. The registrant knows of no material pending legal proceedings involving the entities contemplated by Item 1117 of
Regulation AB, other than routine litigation incidental to the duties of those respective parties. No single obligor represents 10% or more of the pool assets held by the issuing entity. No entity or group of affiliated entities provides any external credit enhancement or other support for the certificates
within this transaction as described under Item 1114(a) of Regulation AB. The significance percentages of the derivative transactions entered into on behalf of the issuing entity are less than
10%. Item 1115(b) of Regulation AB. The information regarding this item has been previously filed in a 424(b)(5) filing dated March 26, 2007. See Item 15, exhibits (33) and (34). Item 1114(b)(2) of Regulation AB. Significant Enhancement Provider Financial Information. See Item 15, exhibits (35). Certain Derivatives Instruments (Financial Information). SUBSTITUTE INFORMATION PROVIDED IN ACCORDANCE WITH GENERAL INSTRUCTION J(2) TO FORM 10-K.
Item 15.
Item 15. Exhibits, Financial Statement Schedules. b) See (a) above
c) Not Applicable. PART IV a) 1. Not Applicable.
2. Not Applicable. 3. Pooling and Servicing Agreement, dated as of March 1, 2007, among Merrill Lynch Mortgage
Investors, Inc., as Depositor, Wilshire Credit Corporation, as Servicer, and U.S. Bank National
Association, as Trustee. (filed as an exhibit to Form 8-K on April 10, 2007) Mortgage Loan Sale and Assignment Agreement, dated as of March 1, 2007, between Merrill Lynch
Mortgage Capital Inc., as Seller, and Merrill Lynch Mortgage Investors, Inc., as Purchaser. (filed as an
exhibit to Form 8-K on April 10, 2007) Exhibit 4.1 Exhibit 10 Exhibit 33 Item 1122 Compliance with Applicable Servicing Criteria - Assessments Exhibit 34 Item 1122 Compliance with Applicable Servicing Criteria - Attestations Exhibit 35 Item 1123 Servicer Compliance Statement Exhibit 31 302 Sarbanes-Oxley Certification a) LandAmerica Tax and Flood Services, Inc., as Vendor
b) U.S. Bank National Association, as Trustee and Custodian
c) Wilshire Credit Corporation, as Servicer
d) ZC Sterling Insurance Agency, Inc., as Vendor a) LandAmerica Tax and Flood Services, Inc., as Vendor
b) U.S. Bank National Association, as Trustee and Custodian
c) Wilshire Credit Corporation, as Servicer
d) ZC Sterling Insurance Agency, Inc., as Vendor a) Wilshire Credit Corporation, as Servicer
SIGNATURES March 27, 2008 /s/ Ken Frye Ken Frye
Senior Vice President, Loan Servicing Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned, thereunto duly authorized. Wilshire Credit Corporation, as Servicer Specialty Underwriting and Residential Finance Trust, Series 2007-AB1 (Senior Officer in Charge of the Servicing Function) Title: By (Signature and Title): Name: Date
EXHIBIT INDEX EXHIBIT DESCRIPTION Pooling and Servicing Agreement, dated as of March 1, 2007, among Merrill Lynch Mortgage Investors, Inc.,
as Depositor, Wilshire Credit Corporation, as Servicer, and U.S. Bank National Association, as Trustee. (filed
as an exhibit to Form 8-K on April 10, 2007) Exhibit 33 Item 1122 Compliance with Applicable Servicing Criteria - Assessments Exhibit 34 Item 1122 Compliance with Applicable Servicing Criteria - Attestations Exhibit 35 Item 1123 Servicer Compliance Statement Exhibit 31 302 Sarbanes-Oxley Certification Mortgage Loan Sale and Assignment Agreement, dated as of March 1, 2007, between Merrill Lynch
Mortgage Capital Inc., as Seller, and Merrill Lynch Mortgage Investors, Inc., as Purchaser. (filed as an
exhibit to Form 8-K on April 10, 2007) Exhibit 4.1 Exhibit 10.1 a) LandAmerica Tax and Flood Services, Inc., as Vendor
b) U.S. Bank National Association, as Trustee and Custodian
c) Wilshire Credit Corporation, as Servicer
d) ZC Sterling Insurance Agency, Inc., as Vendor a) LandAmerica Tax and Flood Services, Inc., as Vendor
b) U.S. Bank National Association, as Trustee and Custodian
c) Wilshire Credit Corporation, as Servicer
d) ZC Sterling Insurance Agency, Inc., as Vendor a) Wilshire Credit Corporation, as Servicer