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**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**

|   | North                Carolina                                                               |   | 56-1950039                                                         |   |
|--------|---------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|--------|
|   | (State                or other jurisdiction ofincorporation                or organization) |   | (I.R.S.                Employer Identification                No.) |   |

|   | 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.**

**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.**

| Exhibit                    Number | Description                                                                                                                                                                                                                                                                                                                                                          |
|-----------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4                                 | Pooling                    and Servicing agreement, dated October 1, 2006, incorporated                    by reference                    from Exhibit 4 of the issuing entity’s Current Report on Form 8-K filed                    with the Securities and Exchange Commission on October 24,                    2006.                                      |
| 31                                | Sarbanes-Oxley                    Certification                                                                                                                                                                                                                                                                                                                      |
| 33(a)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, Bank of America, National Association, as Master                    Servicer                                                                                                                                                           |
| 33(b)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, Midland Loan Services, Inc., as Special                    Servicer                                                                                                                                                                    |
| 33(c)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, LaSalle Bank, National Association, as                    Trustee                                                                                                                                                                      |
| 33(d)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, Wachovia Bank, National Association, as servicing                    function participant                                                                                                                                         |
| 33(e)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, First American Commercial Real Estate Services, Inc.,                    as                    servicing function participant                                                                                                          |
| 33(f)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, Global Realty Outsourcing, Inc., as servicing function                    participant                                                                                                                                                  |
| 33(g)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, SunTrust Bank, as servicing function                    participant                                                                                                                                                                    |
| 33(h)                             | Report                    on assessment of compliance with servicing criteria for asset-backed                    securities, Midland Loan Services, Inc., as servicing function                    participant                                                                                                                                                      |
| 34(a)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, Bank of America, National Association,                    as Master                    Servicer                                                                                                                            |
| 34(b)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, Midland Loan Services, Inc., as Special                    Servicer                                                                                                                                                        |
| 34(c)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, LaSalle Bank, National Association,                    as Trustee                                                                                                                                                          |
| 34(d)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, Wachovia Bank, National Association,                    as servicing function participant                                                                                                                             |
| 34(e)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, First American Commercial Real Estate                    Services,                    Inc., as servicing function participant                                                                                              |
| 34(f)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, Global Realty Outsourcing, Inc., as                    servicing                    function participant                                                                                                                   |
| 34(g)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, SunTrust Bank, as servicing function                    participant                                                                                                                                                        |
| 34(h)                             | Attestation                    report on assessment of compliance with servicing criteria for                    asset-backed securities, Midland Loan Services, Inc., as servicing                    function participant                                                                                                                                          |
| 35(a)                             | Servicer                    compliance statement, Bank of America, National Association, as                    Master Servicer                                                                                                                                                                                                                                  |
| 35(b)                             | Servicer                    compliance statement, Midland Loan Services, Inc., as Special                    Servicer                                                                                                                                                                                                                                           |
| 35(c)                             | Servicer                    compliance statement, LaSalle Bank, National Association, as Trustee                                                                                                                                                                                                                                                                |
| 33(d)                             | Servicer                    compliance statement, Wachovia Bank, National Association,                    as servicing function participant                                                                                                                                                                                                                |
| 99.1                              | Sub-Servicing                    Agreement, dated as of October 1, 2006, incorporated by reference                    from                    Exhibit 99.1 of the issuing entity's Current Report on Form 8-K                    filed with                    the Securities and Exchange Commission on October 24,                    2006.                        |
| 99.2                              | Mortgage                    Loan Purchase and Sale Agreement dated as of October 1, 2006,                    incorporated                    by reference from Exhibit 99.2 of the issuing entity’s Current Report on                    Form 8-K filed with the Securities and Exchange Commission on                    October 24,                    2006. |
| 99.3                              | Mortgage                    Loan Purchase and Sale Agreement dated as of October 1, 2006,                    incorporated                    by reference from Exhibit 99.3 of the issuing entity’s Current Report on                    Form 8-K filed with the Securities and Exchange Commission on                    October 24,                    2006. |
| 99.4                              | Mortgage                    Loan Purchase and Sale Agreement dated as of October 1, 2006,                    incorporated                    by reference from Exhibit 99.4 of the issuing entity’s Current Report on                    Form 8-K filed with the Securities and Exchange Commission on                    October 24,                    2006. |
| 99.5                              | Mortgage                    Loan Purchase and Sale Agreement dated as of October 1, 2006,                    incorporated                    by reference from Exhibit 99.5 of the issuing entity’s Current Report on                    Form 8-K filed with the Securities and Exchange Commission on                    October 24,                    2006. |
| 99.6                              | Mortgage                    Loan Purchase and Sale Agreement dated as of October 1, 2006,                    incorporated                    by reference from Exhibit 99.6 of the issuing entity’s Current Report on                    Form 8-K filed with the Securities and Exchange Commission on                    October 24,                    2006. |

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**SIGNATURES**

|                              | Banc              of America Commercial Mortgage Inc. |
|-----------------------------------|-------------------------------------------------------|
|                              |                                                  |
|  March              26, 2007 | /s/              Peter Cookson                        |
|                              | By: Peter              Cookson                   |
|                              | Title: Senior              Vice President        |

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**EXHIBIT      INDEX**

| Exhibit                  Number | Description                                                                                                                                                                                                                                                                                                                             |
|---------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4                               | Pooling                  and Servicing agreement, dated October 1, 2006, incorporated by                  reference                  from Exhibit 4 of the issuing entity’s Current Report on Form 8-K filed                  with the Securities and Exchange Commission on October 24,                  2006.                   |
| 31                              | Sarbanes-Oxley                  Certification                                                                                                                                                                                                                                                                                           |
| 33(a)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, Bank of America, National Association, as Master                  Servicer                                                                                                                                    |
| 33(b)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, Midland Loan Services, Inc., as Special                  Servicer                                                                                                                                             |
| 33(c)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, LaSalle Bank, National Association, as                  Trustee                                                                                                                                               |
| 33(d)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, Wachovia Bank, National Association, as servicing                  function participant                                                                                                                  |
| 33(e)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, First American Commercial Real Estate Services, Inc.,                  as                  servicing function participant                                                                                     |
| 33(f)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, Global Realty Outsourcing, Inc., as servicing function                  participant                                                                                                                           |
| 33(g)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, SunTrust Bank, as servicing function                  participant                                                                                                                                             |
| 33(h)                           | Report                  on assessment of compliance with servicing criteria for asset-backed                  securities, Midland Loan Services, Inc., as servicing function                  participant                                                                                                                               |
| 34(a)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, Bank of America, National Association,                  as Master                  Servicer                                                                                                       |
| 34(b)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, Midland Loan Services, Inc., as Special                  Servicer                                                                                                                                 |
| 34(c)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, LaSalle Bank, National Association, as                  Trustee                                                                                                                                   |
| 34(d)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, Wachovia Bank, National Association,                  as servicing function participant                                                                                                      |
| 34(e)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, First American Commercial Real Estate                  Services,                  Inc., as servicing function participant                                                                         |
| 34(f)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, Global Realty Outsourcing, Inc., as servicing                  function participant                                                                                                               |
| 34(g)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, SunTrust Bank, as servicing function                  participant                                                                                                                                 |
| 34(h)                           | Attestation                  report on assessment of compliance with servicing criteria for                  asset-backed securities, Midland Loan Services, Inc., as servicing                  function participant                                                                                                                   |
| 35(a)                           | Servicer                  compliance statement, Bank of America, National Association, as                  Master Servicer                                                                                                                                                                                                         |
| 35(b)                           | Servicer                  compliance statement, Midland Loan Services, Inc., as Special                  Servicer                                                                                                                                                                                                                  |
| 35(c)                           | Servicer                  compliance statement, LaSalle Bank, National Association, as Trustee                                                                                                                                                                                                                                     |
| 33(d)                           | Servicer                  compliance statement, Wachovia Bank, National Association,                  as servicing function participant                                                                                                                                                                                       |
| 99.1                            | Sub-Servicing                  Agreement, dated as of October 1, 2006, incorporated by reference                  from                  Exhibit 99.1 of the issuing entity's Current Report on Form 8-K                  filed with                  the Securities and Exchange Commission on October 24,                  2006.       |
| 99.2                            | Mortgage                  Loan Purchase and Sale Agreement dated as of October 1, 2006, incorporated                  by reference from Exhibit 99.2 of the issuing entity’s Current Report on                  Form 8-K filed with the Securities and Exchange Commission on October                  24,                  2006. |
| 99.3                            | Mortgage                  Loan Purchase and Sale Agreement dated as of October 1, 2006, incorporated                  by reference from Exhibit 99.3 of the issuing entity’s Current Report on                  Form 8-K filed with the Securities and Exchange Commission on October                  24,                  2006. |
| 99.4                            | Mortgage                  Loan Purchase and Sale Agreement dated as of October 1, 2006, incorporated                  by reference from Exhibit 99.4 of the issuing entity’s Current Report on                  Form 8-K filed with the Securities and Exchange Commission on October                  24,                  2006. |
| 99.5                            | Mortgage                  Loan Purchase and Sale Agreement dated as of October 1, 2006, incorporated                  by reference from Exhibit 99.5 of the issuing entity’s Current Report on                  Form 8-K filed with the Securities and Exchange Commission on October                  24,                  2006. |
| 99.6                            | Mortgage                  Loan Purchase and Sale Agreement dated as of October 1, 2006, incorporated                  by reference from Exhibit 99.6 of the issuing entity’s Current Report on                  Form 8-K filed with the Securities and Exchange Commission on October                  24,                  2006. |

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