Deloitte
                & Touche LLP1700
                Market StreetPhiladelphia,
                PA 19103USATel:
                215-246-2300
              Fax:
                215-569-2441








**Report
      of Independent Registered Public Accounting Firm**




Board
      of
      Directors and Shareholders


Capmark
      Finance 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 Capmark Finance Inc. (the "Company") complied with the servicing criteria set
      forth
      in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for
      all
      commercial mortgage loans sold in public securitizations during the period
      January 1,
      2006
      through December 31, 2006, for which the Company served as master servicer
      (the
      "Platform") described in the accompanying Management's Report on Assessment
      of Compliance
      with SEC Regulation AB Servicing Criteria as of and for the year ended December
      31, 2006, excluding criteria 1122 (d) (l)(iii); (2)(ii),(iv),(vi); (3)(i)(c);
      (4)(i), (ii),
      (iv), (vii) through (xiii), and (xv), which management has determined are not
      applicable to the activities performed by the Company with respect to the
      Platform. Exhibit
      1
      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
      of 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 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.








Deloitte
                & Touche LLP1700
                Market StreetPhiladelphia,
                PA 19103USATel:
                215-246-2300
              Fax:
                215-569-2441


We
      believe that our examination provides a reasonable basis for our opinion. Our examination
      does net 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 Platform is fairly stated, in all material respects.





/s/
      Deloitte & Touche LLP





Philadelphia,
      PA


March
      28,
      2007