0001162318-07-000174 Sample Contracts

and HSBC BANK USA, NATIONAL ASSOCIATION Trustee ___________________________ POOLING AND SERVICING AGREEMENT Dated as of January 1, 2007 ___________________________
Pooling and Servicing Agreement • February 12th, 2007 • J.P. Morgan Mortgage Trust 2007-A1 • Asset-backed securities • New York
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ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT
Assignment, Assumption and Recognition Agreement • February 12th, 2007 • J.P. Morgan Mortgage Trust 2007-A1 • Asset-backed securities • New York

THIS ASSIGNMENT, ASSUMPTION AND RECOGNITION AGREEMENT (this “Assignment”), dated as of January 1, 2007, is entered into among J.P. Morgan Acceptance Corporation I, a Delaware corporation (the “Depositor”), HSBC Bank USA, National Association, as trustee (the “Trustee”) of J.P. Morgan Mortgage Trust 2007-A1 (the “Trust”), J.P. Morgan Mortgage Acquisition Corp. (“JPMorgan Acquisition”), JPMorgan Chase Bank, National Association (“JPMCBNA”) and U.S. Bank National Association (the “Master Servicer”).

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