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**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 primary 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)(i),(iii); (3)(i)(c); (4)(i),(ii),(iii),(vi),(vii),(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 on 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. 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.
   Member
                ofDeloitte
                Touche Tohmatsu
  
 As
        described in management's assertion, for servicing criteria 11.22 (d) (4)(x)
        through 1122 (d) (4)(xiv), the Company has engaged vendors to perform certain
        activities required by this servicing criteria. The Company has determined
        that
        the vendors are not considered a "servicer" as defined in Item 1101(j) of
        Regulation AB, and the Company has elected to take responsibility for assessing
        compliance with the servicing criteria applicable to the vendors as permitted
        by
        Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
        Publicly Available Telephone Interpretations ("Interpretation 17.06"). As
        permitted by Interpretation 17.06, the Company has asserted that it has policies
        and procedures in place designed to provide reasonable assurance that the
        vendors' activities comply in all material respects with the servicing criteria
        applicable to the vendors. The Company is solely responsible for determining
        that it meets the SEC requirements to apply Interpretation 17.06 for the
        vendors
        and related criteria as described in its assertion, and we performed no
        procedures with respect to the Company's determination of its eligibility
        to use
        Interpretation 17.06.
 
 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