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Report
of Independent Registered Public Accounting Firm


The Board
of Directors and Shareholders
 KeyCorp
Real Estate Capital Markets, Inc.
 
 We have
examined management’s assertion, included in the accompanying Management’s
Assertion on Compliance with Regulation AB Criteria, that KeyCorp Real Estate
Capital Markets, Inc. (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 real estate mortgage loans securitized(the “Platform”) as of
and for the year ended December 31, 2008, except forcriteria 1122(d) (3)(i),
1122(d) (3)(ii), 1122(d) (3)(iii), 1122(d) (3)(iv), 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 to
Management's Assertion on Compliance with Regulation AB Criteria 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 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 and performing such other procedures as
we considered necessary in the circumstances. Our examination included testing
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) (1)(iii) and 1122(d) (4)(iii) of
Regulation AB, there were no servicing activities performed by the Company
during the year ended December 31, 2008 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.
 
 In our
opinion, management’s assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31, 2008
for the commercial real estate mortgage loans platform is fairly stated, in all
material respects.
 
 /s/Ernst
& Young LLP
 
 February
20, 2009
   A member firm of
      Ernst & Young Global
Limited