PricewaterhouseCoopers
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                  TX 75201-2997Telephone
                  (214) 999 1400Facsimile
                  (214) 754 7991www.pwc.com




**Report
          of Independent Registered Public Accounting Firm**
 
 To
          the
          Board of Directors of The First American Corporation:
 
 We
          have
          examined management's assertion, included in the accompanying Report on
          Assessment of Compliance, that First American Commercial Real Estate Services,
          Inc. (the "Company" and an indirect subsidiary of The First American
          Corporation) complied with the servicing criteria set forth in Item 1122(d)
          of
          the Securities and Exchange Commission's Regulation AB for all loans for
          commercial mortgage loan outsourcing customers for which the Company served
          as
          the commercial tax service provider (the "Platform"), as of December 31,
          2006
          and for the year then ended excluding criteria 1122(d)(1)(i)-(iii),
          1122(d)(2)(i)-(iv), 1122(d)(3)(i)-(iv), 1122(d)(4)(i)-(x) and
          1122(d)(4)(xiv)-(xv), which the Company has determined are not applicable
          to the
          servicing activities performed by it with respect to the Platform. Management's
          assertion identifies the individual securities 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 based on our examination.
 
 Our
          examination was conducted in accordance with 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 applicable
          servicing criteria and performing such other procedures as we considered
          necessary in the circumstances. Our examination included testing of selected
          securities that comprise the Platform, testing of selected servicing activities
          related to the Platform, and determining whether the Company processed
          those
          selected transactions and performed those selected activities in compliance
          with
          the applicable servicing criteria. 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 detect noncompliance
          arising from errors that may have occurred 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. 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 all loans for commercial mortgage loan outsourcing
          customers for which the Company served as the commercial tax service provider
          is
          fairly stated, in all material respects.
 
 /s/
          PricewaterhouseCoopers LLP
 
 February
          28, 2007