Deloitte
                & Touche LLPSuite
                33001100
                Walnut StreetKansas
                City, MO 64106-2129USATel:
                +1 816 474 6180www.deloitte.com
  **REPORT
        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
 
 
 To
        the
        Board of Directors of
 The
        PNC
        Financial Services Group, Inc.:
 
 We
        have
        examined management's assertion, included in the accompanying Management's
        Report on Assessment of Compliance with Regulation AB Servicing Criteria,
        that
        Midland Loan Services, Inc., (the "Company"), an indirect wholly owned
        subsidiary of The PNC Financial Services Group, Inc., complied with the
        servicing criteria set forth in Item 1122(d) of the Securities and Exchange
        Commission's Regulation AB for its role in servicing Commercial Mortgage
        Backed
        Securities Transactions (the "Platform") as of and for the year ended December
        31, 2006, excluding criteria 1122(d)(l)(iii), 1122(d)(3)(i) through 3(iv),
        and
        1122(d)(4)(xv), which management has determined are not applicable to the
        activities performed by the Company with respect to the Platform. Management's
        assertion identifies the 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 management's
        assertion about 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 specific 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.
 
 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 its role in servicing Commercial Mortgage Backed
        Securities Transactions is fairly stated, in all material respects.
  /s/
        Deloitte & Touche LLP
 Kansas
        City, Missouri
 February
        16, 2007
  
 Member
                ofDeloitte
                Touche Tohmatsu