Deloitte
                & Touche LLPJPMorgan
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**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**





To
      the
      Audit Committee Chairman of


H
      Cube,
      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 Global Realty Outsourcing, Inc., a wholly owned subsidiary of H Cube,
      Inc.
      (dba Global Realty Outsourcing, Inc.) (the "Company"), complied with the
      servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
      Commission's Regulation AB for the loan servicing support services provided
      to
      Wachovia Corporation Platform (the "Platform") as of December 31, 2006, and
      for
      the period from January 9, 2006 through December 31, 2006, excluding 1122
      (d)(1)(i), 1122 (d)(1)(ii), 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(i),
      1122 (d)(2)(ii), 1122 (d)(2)(iii), 1122 (d)(2)(iv), 1122 (d)(2)(v), 1122
      (d)(2)(vi), 1122 (d)(2)(vii), 1122 (d)(3)(i), 1122 (d)(3)(ii), 1122 (d)(3)(iii),
      1122 (d)(3)(iv), 1122 (d)(4)(ii), 1122 (d)(4)(iii); 1122 (d)(4)(iv), 1122
      (d)(4)(v), 1122 (d)(4)(vi), 1122 (d)(4)(vii), 1122 (d)(4)(viii), 1122
      (d)(4)(x)(B), 1122 (d)(4)(xiv), and 1122 (d)(4)(xv), which management has
      determined are not applicable to the activities performed by the Company with
      respect to the Platform. The appendix to management's assertion identifies
      the
      individual asset-backed 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.






Member
              ofDeloitte
              Touche Tohmatsu










In
        our
        opinion, management's assertion that the Company complied with the
        aforementioned applicable servicing criteria as of December 31, 2006, and
        for
        the period from January 9, 2006 through December 31, 2006, for the Platform
        is
        fairly stated, in all material respects.
    
 Dallas,
        Texas
 March
        12,
        2007
 
 
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