Deloitte
                  & Touche LLPSuite
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                  Walnut StreetKansas
                  City, MO 64106-2129USATel:
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  **REPORT
          OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 
 To
          the
          Board of Directors of
 The
          PNC
          Financial Services Group, Inc.:
 
 We
          have
          examined management's assertion, included in the accompanying Management's
          Report on Assessment of Compliance with Regulation AB Servicing Criteria,
          that
          Midland Loan Services, Inc., (the "Company"), an indirect wholly owned
          subsidiary of The PNC Financial Services Group, Inc., complied with the
          servicing criteria set forth in Item 1122(d) of the Securities and Exchange
          Commission's Regulation AB for its role in servicing Commercial Mortgage
          Backed
          Securities Transactions (the "Platform") as of and for the year ended December
          31, 2006, excluding criteria 1122(d)(l)(iii), 1122(d)(3)(i) through 3(iv),
          and
          1122(d)(4)(xv), which management has determined are not applicable to the
          activities performed by the Company with respect to the Platform. Management's
          assertion identifies the transactions defined by management as constituting
          the
          Platform. Management is responsible for the Company's compliance with the
          servicing criteria. Our responsibility is to express an opinion on management's
          assertion about the Company's compliance with the servicing criteria based
          on
          our examination.
 
 Our
          examination was conducted in accordance with attestation standards established
          by the American Institute of Certified Public Accountants, as adopted by
          the
          Public Company Accounting Oversight Board (United States), and accordingly,
          included examining, on a test basis, evidence about the Company's compliance
          with the applicable servicing criteria, including tests on a sample basis
          of the
          servicing activities related to the Platform, determining whether the Company
          performed those selected activities in compliance with the servicing criteria
          during the specified period and performing such other procedures as we
          considered necessary in the circumstances. Our procedures were limited
          to
          selected servicing activities performed by the Company during the period
          covered
          by this report, and accordingly, such samples may not have included servicing
          activities related to each specific asset-backed transaction included in
          the
          Platform. Further, an examination is not designed to detect noncompliance
          arising from errors that may have occurred prior to the period specified
          above
          that may have affected the balances or amounts calculated or reported by
          the
          Company during the period covered by this report. We believe that our
          examination provides a reasonable basis for our opinion. Our examination
          does
          not provide a legal determination on the Company's compliance with the
          servicing
          criteria.
 
 In
          our
          opinion, management's assertion that the Company complied with the
          aforementioned applicable servicing criteria as of and for the year ended
          December 31, 2006, for its role in servicing Commercial Mortgage Backed
          Securities Transactions is fairly stated, in all material respects.
  /s/
          Deloitte & Touche LLP
 Kansas
          City, Missouri
 February
          16, 2007
  
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