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Report
        of
        Independent Registered Public Accounting Firm
  To
        the
        Board of Directors
 Principal
        Global Investors
  We
        have
        examined management's assertion, included in the accompanying Management's
        Assertion On Compliance With Regulation AB Criteria for Wells Fargo Bank,
        National Association, as Master Servicer, that Principal Global Investors,
        LLC
        (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 backed securities platform as of and for the year ended December
        31,
        2006, except for 1122 (d)(l)(ii)-(iii), 1122 (d)(3)(i)-(iv), 1122 (d)(4)(ix),
        and 1122 (d)(4)(xv), which the Company has determined are not applicable
        to the
        activities performed by them with respect to the servicing platform covered
        by
        this report. See Attachment A of Management's Assertion On Compliance With
        Regulation AB Criteria for Wells Fargo Bank, National Association, as Master
        Servicer for the asset backed transactions covered by this platform. Management
        is responsible for the Company's compliance with those 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 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 less
        than
        all of the individual asset backed transactions and securities that comprise
        the
        platform, testing of less than all of the servicing activities related to
        the
        Platform, and determining whether the Company processed those selected
        transactions and performed those selected activities in compliance with the
        servicing criteria. Furthermore, 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 determine whether
        errors may have occurred either 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 for the selected transactions or
        any
        other transactions. 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 servicing criteria as of and for the year ended December 31,
        2006, for the Commercial Mortgage Backed Securities platform is fairly stated,
        in all material respects.
  /s/
        Ernst
& Young LLP
 February
        19, 2007
  A
            member firm of Ernst & Young Global Limited
 0702-0807298