**KPMG
              LLP**Suite
              2300Three
              Wachovia Center401
              South Tryon StreetCharlotte,
              NC 28202-1911






**Report
        of Independent Registered Public Accounting Firm**
  The
        Board
        of Directors
 Wachovia
        Bank, National Association:
  We
        have
        examined management's assessment, included in the accompanying Management Assessment,
        that Wachovia's Real Estate Services Business Unit of Wachovia Bank, National Association
        (the Company) complied with the servicing criteria set forth in Item 1122(d)
        of
        the Securities
        and Exchange Commission's Regulation AB relating to the servicing of asset
        backed security
        transactions involving commercial real estate loans (the Platform) except
        for
        servicing criteria
        1122(d)(l)(iii), 1122(d)(3)(i)(C), 1122(d)(3)(ii), 1122(d)(3)(iii),
        1122(d)(3)(iv), 1122(d)(4)(ix),
        1122(d)(4)(x)(A), 1122(d)(4)(x)(C), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xv),
        which the Company has determined are not applicable to the activities it
        performs with respect to the Platform, as of and for the year ended December
        31,
        2006. Appendix A to the accompanying Management Assessment identifies the
        individual asset-backed transactions and securities defined by management
        as
        constituting the Platform. Management is responsible for the Company's
        compliance with those servicing criteria. Our responsibility is to express
        an
        opinion on management's
        assessment about the Company's compliance based on our examination.
  Our
        examination was conducted in accordance with the 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 servicing criteria specified above
        and performing
        such other procedures as we considered necessary in the circumstances. Our examination
        included testing of less than all of the individual asset-backed transactions
        and securities
        that comprise the Platform, testing of less than all of the servicing activities
        related to the Platform,
        and determining whether the Company processed those selected transactions
        and performed
        those selected activities in compliance with the servicing criteria.
        Furthermore, 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
        determine whether
        errors may have occurred either 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
        for the selected transactions or any other transactions. 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 assessment that the Company complied with the
        aforementioned servicing
        criteria as of and for the year ended December 31, 2006 is fairly stated,
        in all
        material respects.
  Charlotte,
        North Carolina     /s/
        KPMG
        LLP
 March
        9,
        2007
  KPMG
        LLP,
        a U.S. limited liability partnership, is the U.S.
 member
        firm of KPMG International, a Swiss cooperative.