**KPMG
              LLP**55
              Second StreetSan
              Francisco, CA 94105








**Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 Wells
        Fargo Bank, N.A.:
  We
        have
        examined management’s assessment, included in the accompanying Management
        Assessment, that the Commercial Mortgage Servicing Group of Wells Fargo Bank,
        N.A. (the Company) complied with the servicing criteria set forth in Item
        1122(d) of the Securities and Exchange Commission’s Regulation AB for commercial
        mortgage loans securitized in commercial mortgage backed securities transactions
        (the Platform), except for servicing criteria (d)(1)(iii), (d)(2)(ii),
        (d)(3)(i)-(iv), (d)(4)(ii), and (d)(4)(xv), which the Company has determined
        are
        not applicable to the activities it performs with respect to the Platform,
        as of
        and for the year ended December 31, 2006. Appendix A to Management’s Assessment
        identifies the individual asset-backed transactions and securities defined
        by
        management as constituting the Platform.  Management
        is responsible for the Company’s compliance with those servicing criteria. Our
        responsibility is to express an opinion on management’s assessment about the
        Company’s compliance based on our examination.
  Our
        examination was conducted in accordance with the standards of the Public
        Company
        Accounting Oversight Board (United States) **** and,
        accordingly, included examining, on a test basis, evidence about the Company’s
        compliance with the servicing criteria specified above and performing such
        other
        procedures as we considered necessary in the circumstances. Our examination
        included testing of less than all of the individual asset-backed transactions
        and securities that comprise the Platform, testing of less than all of the
        servicing activities related to the Platform, and determining whether the
        Company processed those selected transactions and performed those selected
        activities in compliance with the servicing criteria. Furthermore, our
        procedures were limited to the selected transactions and servicing activities
        performed by the Company during the period covered by this report. Our
        procedures were not designed to determine whether errors may have occurred
        either prior to or subsequent to our tests that may have affected the balances
        or amounts calculated or reported by the Company during the period covered
        by
        this report for the selected transactions or any other transactions. 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.
  As
        described in the accompanying Management Assessment, for servicing criteria
        1122
        (d)(4)(xi) and 1122 (d)(4)(xii), the Company has engaged a vendor to perform
        the
        activities required by these servicing criteria. The Company has determined
        that
        this vendor is not considered a “servicer” as defined in Item 1101(j) of
        Regulation AB, and the Company has elected to take responsibility for assessing
        compliance with the servicing criteria applicable to the vendor as permitted
        by
        Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
        Publicly Available Telephone Interpretations (“Interpretation 17.06”). As
        permitted by Interpretation 17.06, the Company has asserted that it has policies
        and procedures in place designed to provide reasonable assurance that the
        vendor’s activities comply in all material


KPMG
                  LLP, a U.S. limited liability partnership, is the U.S.member
                  firm of KPMG International, a Swiss cooperative.





respects
        with the servicing criteria applicable to the vendor. The Company is solely
        responsible for determining that it meets the SEC requirements to apply
        Interpretation 17.06 for the vendor and related criteria as described in
        its
        assertion, and we performed no procedures with respect to the Company’s
        eligibility to apply Interpretation 17.06.
  In
        our
        opinion, management’s assessment that the Company complied with the
        aforementioned servicing criteria, including servicing criteria 1122 (d)(4)(xi)
        and 1122(d)(4)(xii) for which compliance is determined based on Interpretation
        17.06 as described above, is fairly stated  as
        of and
        for the year ended December 31, 2006 in all material respects.
  /s/
        KPMG
        LLP
   San
        Francisco, California
 March
        15,
        2007