**PricewaterhouseCoopers
                LLP**214
                N. Tryon StreetSte
                3600Charlotte
                NC 28202Telephone
                (704) 344 7500Facsimile
                (704) 344 4100






**Report
      of Independent Accountants**




To the Board of Directors and Shareholders of


Bank
      of
      America, N.A. Capital Markets Servicing Group:




We
      have
      examined management's assertion about Bank of America, N.A.'s Capital Markets
      Servicing Group ("CMSG"), as master servicer, compliance with the minimum
      servicing standards identified in the Mortgage Bankers Association of America's *Uniform
      Single Attestation Program for Mortgage Bankers* ("USAP")
      as of and for the year ended December 31, 2005, included in the accompanying
      management assertion (see Exhibit I), except as that assertion relates to
      minimum servicing standards I .4,
      II,
      III.2, III.3, III.4, III.6, V and VI, for which primary servicing of loans
      is
      performed by subservicers.
      Management is responsible for CMSG's compliance with those minimum servicing
      standards. Our responsibility is to express an opinion on management's assertion
      about CMSG's compliance,
      as master servicer, except as that assertion relates to the minimum servicing
      standards I.4, II, III.2, III.3, III.4, III.6, V and VI, for which primary
      servicing of loans is performed by subservicers, based on our
      examination.




Our
      examination was made in accordance with standards established by the American
      Institute of Certified Public Accountants and, accordingly, included examining,
      on a test basis, evidence about CMSG's compliance with the minimum servicing
      standards and performing such other procedures as we
      considered necessary in the circumstances. The primary servicing of loans in
      this portfolio is performed by subservicers on behalf of CMSG. Consequently,
      we
      did not perform procedures regarding
      the minimum servicing standards I.4, II, III.2, III.3, III.4, III.6, V, and
      VI.
      We believe that our
      examination provides a reasonable basis for our opinion. Our examination does
      not provide a legal determination
      on CMSG's compliance with the minimum servicing standards.




In
      our
      opinion, management's assertion that CMSG, as master servicer, complied with
      the aforementioned
      minimum servicing standards as of and for the year ended December 31, 2005,
      is
      fairly stated,
      in all material respects, except as that assertion relates to minimum servicing
      standards I.4, II, III.2,
      III.3, III.4, III.6, V, and VI, for which the primary servicing of loans is
      performed by subservicers and
      as
      noted in the accompanying management assertion.








March
      3,
      2006













Exhibit
      I




**Management's
      Assertion Concerning Compliance**


**with
      USAP Minimum Servicing Standards**




March
      3,
      2006




As
      of and
      for the year ended December 31, 2005, Bank of America, N. A. Capital Markets
      Servicing Group
      ("CMSG") has complied in all material respects with the minimum servicing
      standards set forth in the
      Mortgage Bankers Association of America's *Uniform
      Single Attestation Program for Mortgage* *Bankers* ("USAP"),
      except for minimum servicing standards I.4, II, III.2,
      III.3, III.4, III.6, V and VI, for which
      primary servicing of loans is performed by subservicers.




As
      of and
      for this same period, Bank of America, N.A. had in effect a fidelity bond and
      errors and omissions
      policy in the amounts of $270,000,000 and $110,000,000,
      respectively.







/s/
      Sean D. Reilly


Sean
      D.
      Reilly


Principal
      -Commercial Loans Site Manager











/s/
      H.
      Michael Lumadue


H.
      Michael Lumadue


Vice
      President