Deloitte
                    & Touche LLPSuite
                    1200695
                    Town Center DriveCosta
                    Mesa, CA 92626-7188USATel:+1
                    714 436 7100Fax:+1
                    714 436 7200www.deloitte.com
 
 
 
 **INDEPENDENT
          ACCOUNTANTS' REPORT**
 
 
 To
          Pacific Life Insurance Company:
  We
            have
            examined management's assertion, included in the accompanying Management's
            Report on Assessment
            of Compliance with SEC Regulation AB Servicing Criteria, that Pacific
            Life
            Insurance Company (the "Company") complied with the servicing criteria
            set forth
            in Item 1122 (d) of the Securities and Exchange Commission's Regulation
            AB for
            the Securitized Commercial Mortgage Loans Platform (the "Platform") as
            of
            December 31, 2006 and for the period September 28, 2006 (effective date
            of the
            earliest servicing agreement under the Platform) through December 31,
            2006,
            excluding criteria 1122 (d)(l)(iii), (d)(2)(ii), (d)(2)(iii), (d)(2)(iv),
            (d)(2)(vi), (d)(3)(i), (d)(3)(ii), (d)(3)(iii), (d)(3)(iv), (d)(4)(i),
            (d)(4)(ii),(d)(4)(iii), (d)(4)(vi),  (d)(4)(vii), (d)(4)(viii), 
(d)(4)(ix), (d)(4)(x), (d)(4)(xi), (d)(4)(xii), (d)(4)(xiii), (d)(4)(xiv)
            and
            (d)(4)(xv), which management has determined
            are not applicable to the activities performed by the Company with respect
            to
            the Platform. Appendix
            A 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, according,
            included examining, on a test basis, evidence about the Company's
            compliance with the applicable servicing criteria, including tests on
            a sample
            basis of 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 December 31, 2006
            and for the
            period from September 28, 2006 (effective date of the earliest servicing
            agreement under the Platform) through December 31, 2006 for the Securitized
            Commercial Mortgage Loans Platform is fairly stated, in all material
            respects.
 /s/
                  Deloitte & Touche LLPFebruary
                  16, 2007
  Member
                    ofPacific
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