----

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-K**

**[X]      ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT      OF      1934**

**[        ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND      EXCHANGE ACT OF 1934**

| New                  York                                                                                             |   | 61-151285961-151285761-6327887                                                                                 |
|-----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------|
| (State                  or other jurisdiction ofincorporation                  or organization of the issuing entity) |   | (I.R.S.                    Employer Identification                    No.of                    issuing entity) |

|  c/o                    LaSalle Bank National Association, 135 South LaSalle Street,                    Chicago,                    IL |   |  60603                                           |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------|
|  (Address                    of principal executive offices of issuing entity)                                                         |   |  (Zip                    Code of issuing entity) |
|                                                                                                                                        |   |                                                  |
| (Issuing                    entity's telephone number, including area                    code)                     |   |  (312)                    904-7323               |

|   | o                Yes |   | x No |
|--------|----------------------|--------|-----------|

|   | o                Yes |   | x                No |
|--------|----------------------|--------|---------------------|

|   | x                Yes |   | o                No |
|--------|----------------------|--------|---------------------|

| Large                accelerated filer o | Accelerated                filer o |  Non-accelerated                filer x |
|------------------------------------------|------------------------------------|----------------------------------------------|

**DOCUMENTS      INCORPORATED BY REFERENCE**

**PART          I**

**Item          1. Business. **

**Item          1A. Risk Factors.**

**Item          1B. Unresolved Staff Comments.**

**Item          2. Properties.**

**Item          3. Legal Proceedings. **

**Item          4. Submission of Matters to a Vote of Security Holders.**

**PART          II**

**Item          5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer          Purchases of Equity Securities.**

**Item          6. Selected Financial Data.**

**Item          7. Management’s Discussion and Analysis of Financial Condition and Results of          Operation.**

**Item          7A. Quantitative and Qualitative Disclosures About Market          Risk.**

**Item          8. Financial Statements and Supplementary Data.**

**Item          9. Changes in and Disagreements With Accountants on Accounting and Financial          Disclosure.**

**Item          9A. Controls and Procedures.**

**Item            9A(T). Controls and Procedures.**

**Item          9B. Other Information.**

**PART          III**

**Item            10. Directors, Executive Officers and Corporate Governances.**

**Item            11. Executive Compensation.**

**Item            12. Security Ownership of Certain Beneficial Owners and Management and            Related            Stockholder Matters.**

**Item              13, Certain Relationships and Related Transactions, and Director              Independences.**

**Item          14. Principal Accounting Fees and Services.**

**ADDITIONAL          DISCLOSURE ITEMS FOR REGULATION AB**

**Item          1112(b) of Regulation AB. Significant Obligors Financial          Information.**

**Item          1114(b)(2) and 1115(b) of Regulation AB. Significant Enhancement Provider          Financial Information.**

**Item          1117 of Regulation AB. Legal Proceedings**

**Item          1119 of Regulation AB. Affiliations and Certain Relationships and Related          Transactions**

**Item          1122 of Regulation AB. Compliance with Applicable Servicing          Criteria.**

**Item          1123 of Regulation AB. Servicer Compliance Statement**

**              **

**PART        IV**

**Item        15. Exhibits, Financial Statement Schedules.**

| 4.1  | Pooling                      and Servicing Agreement (filed as an exhibit to Form 8-K on                      October 13,                      2006 and incorporated by reference herein)                                                                                                                                                                                                                                                                                                                                                                                                              |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.1 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006 between                      JPMorgan                      Chase Bank, National Association and J.P. Morgan Chase Commercial                      Mortgage                      Securities Corp., relating to the mortgage loans sold to the                      depositor by                      JPMorgan Chase Bank, National Association (Filed as Exhibit                      10.1 to Form                      8-K filed on October 13, 2006, and incorporated by reference                      herein.) |
| 10.2 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006, between                      Eurohypo                      AG, New York Branch and J.P. Morgan Chase Commercial Mortgage                      Securities                      Corp., relating to the mortgage loans sold to the depositor                      by Eurohypo                      AG, New York Branch (Filed as Exhibit 10.2 to Form 8-K filed                      on October                      13, 2006, and incorporated by reference herein.)                                               |
| 10.3 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006, between                      Nomura                      Credit & Capital, Inc. and J.P. Morgan Chase Commercial Mortgage                      Securities Corp., relating to the mortgage loans sold to the                      depositor by                      Nomura Credit & Capital, Inc. (Filed as Exhibit 10.3 to Form 8-K filed                      on October 13, 2006, and incorporated by reference                      herein.)                                                          |
| 10.4 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006, between                      IXIS Real                      Estate Capital Inc. and J.P. Morgan Chase Commercial Mortgage                      Securities                      Corp., relating to the mortgage loans sold to the depositor                      by IXIS Real                      Estate Capital Inc. (Filed as Exhibit 10.4 to Form 8-K filed                      on October                      13, 2006, and incorporated by reference herein.)                                             |
| 10.5 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006, between                      PNC Bank,                      National Association and J.P. Morgan Chase Commercial Mortgage                      Securities                      Corp., relating to the mortgage loans sold to the depositor                      by PNC Bank,                      National Association (Filed as Exhibit 10.5 to Form 8-K filed                      on October                      13, 2006, and incorporated by reference herein.)                                           |
| 10.6 | Mortgage                      Loan Purchase Agreement, dated as of September 1, 2006, between                      AIG                      Mortgage Capital, LLC, SOME II, LLC and J.P. Morgan Chase Commercial                      Mortgage Securities Corp., relating to the mortgage loans sold                      to the                      depositor by AIG Mortgage Capital, LLC and SOME II, LLC (Filed                      as Exhibit                      10.6 to Form 8-K filed on October 13, 2006, and incorporated                      by reference                      herein.) |
| 10.7 | ISDA                      Master Agreement, dated as of September 28, 2006, between JPMorgan                      Chase                      Bank, National Association and J.P. Morgan Chase Commercial                      Mortgage                      Securities Trust 2006-LDP8 (Filed as Exhibit 10.7 to Form 8-K                      filed on                      October 13, 2006, and incorporated by reference                      herein.)                                                                                                                                             |
| 10.8 | Schedule                      to the ISDA Master Agreement, dated as of September 28, 2006,                      between                      JPMorgan Chase Bank, National Association and J.P. Morgan Chase                      Commercial                      Mortgage Securities Trust 2006-LDP8 (Filed as Exhibit 10.8                      to Form 8-K                      filed on October 13, 2006, and incorporated by reference                      herein.)                                                                                                                             |
| 10.9 | Confirmation                      for U.S. Dollar Interest Rate Swap Transaction under 1992 Master                      Agreement, dated as of September 28, 2006, between JPMorgan                      Chase Bank,                      National Association and J.P. Morgan Chase Commercial Mortgage                      Securities                      Trust 2006-LDP8 (Filed as Exhibit 10.9 to Form 8-K filed on                      October 13,                      2006, and incorporated by reference herein.)                                                                           |
| 31.1 | Rule                      13a-14(d)/15d-14(d) Certifications                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 33.1 | Report                      on Assessment of Compliance with Servicing Criteria for for                      Year End                      December 31, 2006 of Wells Fargo Bank, National Association, as                      Master Servicer No.1                                                                                                                                                                                                                                                                                                                                              |
| 33.2 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of Midland Loan Services, Inc., as Master Servicer No.2 and                      as Special Servicer for the JP Morgan Chase Commercial Mortgage                      Securities                      Trust 2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                             |
| 33.3 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of  J.E. Robert Company, Inc., as Special                      Servicer                                                                                                                                                                                                                                                                                                                                                                  |
| 33.4 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of LaSalle Bank, National Association, as                      Trustee                                                                                                                                                                                                                                                                                                                                                                   |
| 33.5 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of Capmark Finance Inc., as subservicer for Midland Loan                      Services, Inc.                                                                                                                                                                                                                                                                                                                                             |
| 33.6 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of Wells Fargo Bank, N.A., as Trustee and Paying Agent for                      the JP Morgan Chase Commercial Mortgage Securities Trust 2006-CIBC16                      with                      respect to the RREEF Whole loan                                                                                                                                                                                                      |
| 33.7 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of Pacific Life Insurance Company, as Servicer Function                      Participant                                                                                                                                                                                                                                                                                                                                                 |
| 33.8 | Report                      on Assessment of Compliance with Servicing Criteria for Year                      End December                      31, 2006 of Capmark Finance Inc., as Master Servicer for the JP                      Morgan Chase Commerical Mortgage Securities Trust 2006-CIBC16                      with respect                      to the RREEF Whole loan.                                                                                                                                                                                                                |
| 34.1 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Wells Fargo Bank, National Association, as                      Master Servicer No.1                                                                                                                                                                                                                                                                                                                                      |
| 34.2 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Midland Loan Services, Inc., as Master Servicer                      No.2 and as Special Servicer for the JP Morgan Chase Commercial                      Mortgage                      Securities Trust 2006-CIBC16 with respect to the RREEF Whole                      loan                                                                                                                                            |
| 34.3 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of J.E. Robert Company, Inc., as Special                      Servicer                                                                                                                                                                                                                                                                                                                                                       |
| 34.4 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of LaSalle Bank, National Association, as                      Trustee                                                                                                                                                                                                                                                                                                                                                       |
| 34.5 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Capmark Finance Inc., as subservicer for Midland                      Loan Services, Inc.                                                                                                                                                                                                                                                                                                                                 |
| 34.6 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Wells Fargo Bank, N.A., as Trustee and Paying                      Agent for the JP Morgan Chase Commercial Mortgage Securities                      Trust                      2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                          |
| 34.7 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Pacific Life Insurance Company, as Servicer                      Function Participant                                                                                                                                                                                                                                                                                                                                     |
| 34.8 | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for Year End                      December 31, 2006 of Capmark Finance Inc., as Master Servicer                      for the JP                      Morgan Chase Commercial Mortgage Securities Trust 2006-CIBC16                      with respect                      to the RREEF Whole loan.                                                                                                                                                                                    |
| 35.1 | Servicer                      Compliance Statement of Wells Fargo Bank of National                      Association, as Master Servicer No.1                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 35.2 | Servicer                      Compliance Statement of Midland Loan Services, Inc., as Master                      Servicer No.2                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 35.3 | Servicer                      Compliance Statement of J.E. Robert Company, Inc., as Special                      Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 35.4 | Servicer                      Compliance Statement of LaSalle Bank, National Association, as                      Trustee                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 35.5 | Servicer                      Compliance Statement of Capmark Finance Inc., as subservicer for                      Midland Loan Services, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 35.6 | Servicer                      Compliance Statement of Midland Loan Services, Inc., as Special                      Servicer for the JP Morgan Chase Commercial Mortgage Securities                      Trust                      2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                                                                                                                                               |
| 35.7 | Servicer                      Compliance Statement of Wells Fargo Bank, N.A., as Trustee and Paying                      Agent for the JP Morgan Chase Commercial Mortgage Securities                      Trust                      2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                                                                                                                                            |
| 35.8 | Servicer                      Compliance Statement of Pacific Life Insurance Company, as                      Servicer Function Participant                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 35.9 | Servicer                    Compliance                    Statement of Capmark Finance Inc., as Master Servicer for the                    JP Morgan                    Chase Commercial Mortgage Securities Trust 2006-CIBC16 with respect                    to the                    RREEF Whole loan.                                                                                                                                                                                                                                                                                        |

**SIGNATURES**

|                              | J.P.              Morgan Chase Commercial Mortgage Securities Corp. |
|-----------------------------------|---------------------------------------------------------------------|
|                              |                                                                |
|  March              30, 2007 | /s/              Brian Baker                                        |
|                              | By: Brian              Baker                                   |
|                              | Title: President              and Chief Executive Officer      |

----

**EXHIBIT      INDEX **

| 4.1        | Pooling                  and Servicing Agreement (filed as an exhibit to Form 8-K on October                  13,                  2006 and incorporated by reference herein)                                                                                                                                                                                                                                                                                                                                                                                  |
|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.1       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006 between                  JPMorgan                  Chase Bank, National Association and J.P. Morgan Chase Commercial                  Mortgage                  Securities Corp., relating to the mortgage loans sold to the depositor                  by                  JPMorgan Chase Bank, National Association (Filed as Exhibit 10.1                  to Form                  8-K filed on October 13, 2006, and incorporated by reference                  herein.) |
| 10.2       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006, between                  Eurohypo                  AG, New York Branch and J.P. Morgan Chase Commercial Mortgage Securities                  Corp., relating to the mortgage loans sold to the depositor by                  Eurohypo                  AG, New York Branch (Filed as Exhibit 10.2 to Form 8-K filed on                  October                  13, 2006, and incorporated by reference herein.)                                                            |
| 10.3       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006, between                  Nomura                  Credit & Capital, Inc. and J.P. Morgan Chase Commercial Mortgage                  Securities Corp., relating to the mortgage loans sold to the depositor                  by                  Nomura Credit & Capital, Inc. (Filed as Exhibit 10.3 to Form 8-K filed                  on October 13, 2006, and incorporated by reference                  herein.)                                                  |
| 10.4       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006, between                  IXIS Real                  Estate Capital Inc. and J.P. Morgan Chase Commercial Mortgage Securities                  Corp., relating to the mortgage loans sold to the depositor by                  IXIS Real                  Estate Capital Inc. (Filed as Exhibit 10.4 to Form 8-K filed on                  October                  13, 2006, and incorporated by reference herein.)                                                          |
| 10.5       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006, between                  PNC Bank,                  National Association and J.P. Morgan Chase Commercial Mortgage                  Securities                  Corp., relating to the mortgage loans sold to the depositor by                  PNC Bank,                  National Association (Filed as Exhibit 10.5 to Form 8-K filed on                  October                  13, 2006, and incorporated by reference herein.)                                       |
| 10.6       | Mortgage                  Loan Purchase Agreement, dated as of September 1, 2006, between                  AIG                  Mortgage Capital, LLC, SOME II, LLC and J.P. Morgan Chase Commercial                  Mortgage Securities Corp., relating to the mortgage loans sold                  to the                  depositor by AIG Mortgage Capital, LLC and SOME II, LLC (Filed                  as Exhibit                  10.6 to Form 8-K filed on October 13, 2006, and incorporated by                  reference                  herein.) |
| 10.7       | ISDA                  Master Agreement, dated as of September 28, 2006, between JPMorgan                  Chase                  Bank, National Association and J.P. Morgan Chase Commercial Mortgage                  Securities Trust 2006-LDP8 (Filed as Exhibit 10.7 to Form 8-K filed                  on                  October 13, 2006, and incorporated by reference                  herein.)                                                                                                                                                      |
| 10.8       | Schedule                  to the ISDA Master Agreement, dated as of September 28, 2006, between                  JPMorgan Chase Bank, National Association and J.P. Morgan Chase                  Commercial                  Mortgage Securities Trust 2006-LDP8 (Filed as Exhibit 10.8 to Form                  8-K                  filed on October 13, 2006, and incorporated by reference                  herein.)                                                                                                                                      |
| 10.9       | Confirmation                  for U.S. Dollar Interest Rate Swap Transaction under 1992 Master                  Agreement, dated as of September 28, 2006, between JPMorgan Chase                  Bank,                  National Association and J.P. Morgan Chase Commercial Mortgage                  Securities                  Trust 2006-LDP8 (Filed as Exhibit 10.9 to Form 8-K filed on October                  13,                  2006, and incorporated by reference herein.)                                                                   |
| 31.1       | Rule                  13a-14(d)/15d-14(d) Certifications                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 33.1       | Report                  on Assessment of Compliance with Servicing Criteria for for Year                  End                  December 31, 2006 of Wells Fargo Bank, National Association, as                  Master Servicer No.1                                                                                                                                                                                                                                                                                                                      |
| 33.2       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of Midland Loan Services, Inc., as Master Servicer No.2 and                  as Special Servicer for the JP Morgan Chase Commercial Mortgage                  Securities                  Trust 2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                             |
| 33.3       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of  J.E. Robert Company, Inc., as Special                  Servicer                                                                                                                                                                                                                                                                                                                                          |
| 33.4       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of LaSalle Bank, National Association, as                  Trustee                                                                                                                                                                                                                                                                                                                                           |
| 33.5       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of Capmark Finance Inc., as subservicer for Midland Loan                  Services, Inc.                                                                                                                                                                                                                                                                                                                     |
| 33.6       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of Wells Fargo Bank, N.A., as Trustee and Paying Agent for                  the JP Morgan Chase Commercial Mortgage Securities Trust 2006-CIBC16                  with                  respect to the RREEF Whole loan                                                                                                                                                                                      |
| 33.7       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of Pacific Life Insurance Company, as Servicer Function                  Participant                                                                                                                                                                                                                                                                                                                         |
| 33.8       | Report                  on Assessment of Compliance with Servicing Criteria for Year End                  December                  31, 2006 of Capmark Finance Inc., as Master Servicer for the JP                  Morgan Chase Commerical Mortgage Securities Trust 2006-CIBC16 with                  respect                  to the RREEF Whole loan.                                                                                                                                                                                                |
| 34.1       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Wells Fargo Bank, National Association, as                  Master Servicer No.1                                                                                                                                                                                                                                                                                                              |
| 34.2       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Midland Loan Services, Inc., as Master Servicer                  No.2 and as Special Servicer for the JP Morgan Chase Commercial                  Mortgage                  Securities Trust 2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                 |
| 34.3       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of J.E. Robert Company, Inc., as Special                  Servicer                                                                                                                                                                                                                                                                                                                               |
| 34.4       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of LaSalle Bank, National Association, as                  Trustee                                                                                                                                                                                                                                                                                                                               |
| 34.5       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Capmark Finance Inc., as subservicer for Midland                  Loan Services, Inc.                                                                                                                                                                                                                                                                                                         |
| 34.6       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Wells Fargo Bank, N.A., as Trustee and Paying                  Agent for the JP Morgan Chase Commercial Mortgage Securities Trust                  2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                           |
| 34.7       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Pacific Life Insurance Company, as Servicer                  Function Participant                                                                                                                                                                                                                                                                                                             |
| 34.8       | Attestation                  Report on Assessment of Compliance with Servicing Criteria for                  Year End                  December 31, 2006 of Capmark Finance Inc., as Master Servicer for                  the JP                  Morgan Chase Commercial Mortgage Securities Trust 2006-CIBC16 with                  respect                  to the RREEF Whole loan.                                                                                                                                                                        |
| 35.1       | Servicer                  Compliance Statement of Wells Fargo Bank of National                  Association, as Master Servicer No.1                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 35.2       | Servicer                  Compliance Statement of Midland Loan Services, Inc., as Master                  Servicer No.2                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 35.3       | Servicer                  Compliance Statement of J.E. Robert Company, Inc., as Special                  Servicer                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 35.4       | Servicer                  Compliance Statement of LaSalle Bank, National Association, as                  Trustee                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 35.5       | Servicer                  Compliance Statement of Capmark Finance Inc., as subservicer for                  Midland Loan Services, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 35.6       | Servicer                  Compliance Statement of Midland Loan Services, Inc., as Special                  Servicer for the JP Morgan Chase Commercial Mortgage Securities                  Trust                  2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                                                                                                                       |
| 35.7       | Servicer                  Compliance Statement of Wells Fargo Bank, N.A., as Trustee and Paying                  Agent for the JP Morgan Chase Commercial Mortgage Securities Trust                  2006-CIBC16 with respect to the RREEF Whole loan                                                                                                                                                                                                                                                                                                     |
|  35.8 | Servicer                    Compliance Statement of Pacific Life Insurance Company, as                    Servicer Function Participant                                                                                                                                                                                                                                                                                                                                                                                                              |
| 35.9       | Servicer                Compliance Statement of Capmark Finance Inc., as Master Servicer                for the                JP Morgan Chase Commercial Mortgage Securities Trust 2006-CIBC16                with                respect to the RREEF Whole                loan.                                                                                                                                                                                                                                                                   |

----