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Report
        of
        Independent Registered Public Accounting Firm
  Board
        of
        Directors
 SunTrust
        Bank, Inc.
  We
        have
        examined SunTrust Bank, Inc.'s Commercial Mortgage Finance Group (the
        Company) compliance
        with the servicing criteria set forth in Item 1122(d) of the Securities and
        Exchange Commission's
        Regulation AB for the Company's Commercial Mortgage Regulation AB Platform
        (the Platform)
        described in the accompanying Management's Report on Compliance with Regulation
        AB Criteria
        (Management's Assertion), as of December 31, 2006 and for the year then ended,
        excluding criteria
        1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(3)(i)(C), 1122(d)(4)(ii),
        1122(d)(4)(iii), 1122(d)(4)(vi), 1122(d)(4)(vii),
        and 1122(d)(4)(xv), which the Company has determined are not applicable to
        the servicing
        activities performed by it with respect to the Platform. Management's assertion
        identifies all loans serviced by the Company as of and for the year ended
        December 31, 2006 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 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 applicable servicing criteria
        and performing such other procedures as we considered necessary in the
        circumstances. Our examination included testing of selected asset- backed
        transactions and securities that comprise the Platform, testing of selected
        servicing activities related to the Platform, and determining whether the
        Company processed those selected transactions and performed those selected
        activities in compliance with the applicable servicing criteria. 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 detect noncompliance
        arising from errors that may have occurred 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. 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 the servicing
        criteria set forth in Item 1122(d)(4)(x)(b) of Regulation AB applicable to
        the
        Company during the year ended December 31,
        2006.
        The Company did not pay, or credit, interest on escrow funds to obligors
        in
        accordance with applicable
        pool asset documents and state laws, as required by Item 1122(d)(4)(x)(b)
        of
        Regulation AB.
  In
        our
        opinion, except for the material noncompliance described in the preceding
        paragraph, the Company
        complied with the aforementioned applicable servicing criteria as of and
        for the
        year ended December 31, 2006 for the Company's Commercial Mortgage Regulation
        AB
        Platform, in all material respects.
  /s/
        PricewaterhouseCoopers LLP
  March
        1,
        2007