**Pricewaterhouse
                Coopers LLP**214
                N. Tryon StreetSte
                3600Charlotte,
                NC 28202Telephone
                (704) 344 7500Facsimile
                (704) 344 4100








**Report
      of Independent Registered Public Accounting Firm**




To
      Board
      of Directors and Shareholders


of
      Bank
      of America, National Association:




We
      have
      examined management's assertion, included in the accompanying Assessment
      Regarding Compliance with Applicable Servicing Criteria (the "Compliance
      Statement"), that Bank of America, National
      Association (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 Platform
      comprised of asset-backed securities that were registered with the Securities
      and Exchange Commission
      pursuant to the Securities Act of 1933 where the related asset-backed securities
      were issued
      during the period from January 1, 2006 through December 31, 2006 (the
      "Platform"), as of December 31, 2006 and for the period from January 1, 2006
      through December 31, 2006, excluding criteria set forth in the Compliance
      Statement, which the Company has determined are not applicable to the activities
      performed by it with respect to the Platform. As described in management's
      assertion, for
      servicing criteria set forth in the Compliance Statement, the Company has
      engaged various vendors to
      perform a portion of the activities required by these servicing criteria. The
      Company has determined that these vendors are not considered "servicers" 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 each vendor 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 each vendor. 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. Management is
      responsible for the
      Company's compliance with the servicing criteria. Our responsibility is to
      express an opinion on management's
      assertion 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 that comprise the Platform, testing of selected servicing
      activities related to the Platform,
      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.




In
      our
      opinion, management's assertion that the Company complied with the
      aforementioned applicable
      servicing criteria as of December 31, 2006 and during the period from January
      1,
      2006 through
      December 31, 2006 for the Platform is fairly stated, in all material
      respects.




/s/
      Pricewaterhouse Coopers LLP




March
      1,
      2007