**Report
      of Independent Registered Public Accounting Firm**




Board
      of
      Directors


KeyCorp
      Real Estate Capital Markets, Inc.




We
      have
      examined management's assertion, included in the accompanying Management's
      Assertion on Compliance
      With Regulation AB Criteria, that KeyCorp Real Estate Capital Markets, 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 loans securitized in
      2006
      (the "Platform"), except for the instances of material noncompliance described
      therein, as of and for the year ended
      December 31, 2006, and except for criteria 1122(d)(l)(iii), 1122(d)(3)(i),
      1122(d)(3)(ii), 1122(d)(3)(iii),
      1122(d)(3)(iv), and 1122(d)(4)(xv), which the Company has determined are not applicable
      to the activities performed by them with respect to the servicing platform
      covered by this report.
      Management is responsible for the Company's compliance with applicable servicing
      criteria. Our responsibility
      is to express an opinion on management's assertion about the Company's
      compliance with
      the
      applicable servicing criteria based on our examination.




Our
      examination was conducted in accordance with 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 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. Although the Company is responsible for assessing
      compliance with
      Sections 1122(d)(4)(iii), (vi) and (vii) of Regulation AB, there were no
      servicing activities performed
      by the Company during the year ended December 31, 2006 that required these
      servicing criteria
      to be complied with. 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.




Our
      examination disclosed the following material noncompliance with servicing
      criteria 1122(d)(2)(vii) and
      1122(d)(4)(i) applicable to the Company's Platform covered by this report during
      the year ended December
      31, 2006. Servicing criteria 1122(d)(2)(vii) - Reconciling items on the monthly
      bank reconciliations
      were not cleared within 90 days, and 1122(d)(4)(i) - Collateral on pool assets
      was not maintained as required by the transaction agreements.









The
      information in Management's Assertion on Compliance With Regulation AB Criteria
      in Item 2 of Attachment
      B (i.e. remediation procedures) is presented by the Company for information
      purposes. Such information
      has not been subjected to the procedures applied in our examination of
      management's assertion
      as described above, and accordingly, we express no opinion on it.




In
      our
      opinion, except for the material noncompliance described in the forth paragraph,
      the Company complied with the aforementioned servicing criteria as of and for
      the year ended December 31, 2006 for the commercial mortgage loans Platform
      is
      fairly stated, in all material respects.




*/s/* Ernst
      & Young LLP




Cleveland,
      Ohio


March
      9,
      2007