ERNST & YOUNG
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              & Young LLP
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**Report
        of Independent Registered Public Accounting Firm**
  **ING
        Clarion Partners, LLC**
  We
        have
        examined management's assertion, included in the accompanying Certification
        Regarding Compliance
        with Applicable Servicing Criteria, that ING Clarion Partners, 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 special servicing platform for commercial mortgage
        backed securities
        transactions that were issued on or after January 1, 2006 for which the Company
        acted as special servicer as of and for the year ended December 31, 2006,
        except
        for the criteria set forth in Sections
        1122(d)(l)(iii), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D),
        1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(ix),
        1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii),
        1122(d)(4)(xiv), 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. The commercial
        mortgage backed securities
        transactions covered by this platform are MLCFC 2006-3 and GSMS 2006-GG6. 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. Although the Company is responsible for
        assessing compliance with Sections 1122(d)(l)(ii), 1122(d)(2)(i),
        1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vii),
        1122(d)(3)(i)(A), 1122(d)(3)(i)(B), 1122(d)(4)(i), 1122(d)(4)(ii),
        1122(d)(4)(iii), 1122(d)(4)(vi),
        1122(d)(4)(vii), and 1122(d)(4)(viii) of Regulation AB, there were no servicing
        activities performed
        by the Company during the year ended December 31, 2006 that required these
        servicing criteria
        to be complied with. 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.
  A
              Member
              Practice of Ernst & Young Global
  
  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 special servicing platform
        is
        fairly stated, in all material respects.
  /s/
        Ernst & Young LLP
  March
        19,
        2007