Reznick
                  Group, P.C.
              Tel:
                  (301) 652-91007700
                  Old Georgetown Road
              Fax:
                  (301) 652-1848Suite
                  400
              www.reznickgroup.comBethesda,
                  MD 20814-6224






REPORT
      OF
      INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




To
      the
      Board of Directors of


J.
      E.
      Robert Company, Inc.





We
      have
      examined management’s assertion, included in the accompanying Management’s
      Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria,
      that J. E. Robert Company, Inc., (the Company and the Asserting Party) complied
      with the servicing criteria set forth in Item 1122 (d) of the Securities and
      Exchange Commission’s Regulation AB for the commercial mortgage-backed
      securitization trusts for which the Asserting Party served as special servicer,
      that were completed on or after January 1, 2006, and that were registered with
      the Securities and Exchange Commission pursuant to the Securities Act of 1933
      (the Platform) as of and for the year ended December 31, 2006, excluding
      criteria 229.1122 (d)(1)(iii), (d)(3)(i), (d)(3)(ii), (d)(3)(iii), (d)(3)(iv),
      (d)(4)(v), (d)(4)(ix), (d)(4)(x), (d)(4)(xi), (d)(4)(xii), (d)(4)(xiii),
      (d)(4)(xiv), and (d)(4)(xv), which management has determined are not applicable
      to the activities performed by the Company with respect to 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 which servicing criteria are applicable
      to
      them as special servicer or the Company’s compliance with the servicing
      criteria.




Atlana
        n Baltimore
nBethesda
n Charlotte
nChicago
n Los
        Angeles n Sacramento n Tysons
        Corner




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 the commercial mortgage-backed securitization trusts
      Platform is fairly stated, in all material respects.





**/s/
      Reznick Group, P.C.**





Bethesda,
      Maryland


March
      15,
      2007