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To
      the
      Board of Directors of


LNR
      Partners, 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 LNR Partners,
      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 commercial mortgage-backed securities
      transactions 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)(l)(iii),
      (3)(i)(c), (3)(i)(d), (3)(ii), (3)(iii), (3)(iv), (4)(ix), (4)(x),
      (4)(xi),(4)(xii), (4)(xiii) and (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 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 the commercial
      mortgage-backed securities
      Platform is fairly stated, in all material respects.





/s/
      Deloitte & Touche LLP





February
      28, 2007





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