KPMG
LLP


55 Second
Street


San Francisco, CA
94105






Report
of Independent Registered Public Accounting Firm
 The Board
of Directors
 Wells
Fargo Bank, N.A.:
  We have
examined the compliance of the Commercial Mortgage Servicing Group (“CMS”) of
Wells Fargo Bank, N.A. (the “Company”) with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commission’s Regulation AB relating
to the servicing of commercial mortgage loans (excluding any loans serviced by
Wells Fargo Multifamily Capital Group, a subdivision of CMS) (the “Platform”),
except for servicing criteria (d)(1)(iii), (d)(3)(i)(B-D), (d)(3)(ii-iv),
(d)(4)(ii), and (d)(4)(xv), which the Company has determined are not applicable
to the activities it performs with respect to the Platform, as
of and for the year ended December 31, 2008. Management is responsible for the
Company’s compliance with those servicing criteria. Our responsibility is to
express an opinion on the Company’s compliance based on our
examination.
  Our
examination was conducted in accordance with the 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 servicing
criteria specified above and performing such other procedures as we considered
necessary in the circumstances. Our examination included testing selected
asset-backed transactions and securities that comprise the Platform, testing
selected 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.
  As
described in the accompanying Management Assessment, for servicing criterion
1122(d)(3)(i)(A) of Item 1122(d) of Regulation AB, the Company has engaged
various vendors to perform certain activities required by this servicing
criterion. The Company has determined that none of these vendors is considered a
“servicer” as defined in Item 1101(j) of Regulation AB, and the Company has
elected to take responsibility for assessing compliance with this servicing
criterion to the extent it applies to each of these vendors 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 these
vendors’ activities comply in all material respects with servicing criterion
1122(d)(3)(i)(A) to the extent it applies. The Company is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06 for
these vendors and servicing criterion 1122(d)(3)(i)(A) as described in its
assertion, and we performed no procedures with respect to the Company’s
eligibility to apply Interpretation 17.06.
   KPMG LLP, a U.S.
      limited liability partnership is the U.S.member firm of
      KPMG International, a Swiss cooperative.
 
 
 KPMG LLP
Logo
     Our
examination disclosed the following material noncompliance with servicing
criterion 1122(d)(4)(i), applicable to the Company during the year ended
December 31, 2008:
  With
respect to certain commercial mortgage loans, the Company either (i) made
disbursements to the applicable obligor from reserve accounts that the obligor
had no right to receive under the pool asset documents or (ii) allocated monthly
cash flow from the mortgaged property among reserve accounts in an order that
differed from that provided in the applicable pool asset
documents.  These actions resulted in shortfalls in certain reserve
accounts.
  In our
opinion, except for the material noncompliance described above, the Company
complied, in all material respects, with the aforementioned servicing criteria,
including servicing criterion 1122(d)(3)(i)(A), for which compliance is
determined based on Interpretation 17.06 as described above, as of and for the
year ended December 31, 2008.
  We do not
express an opinion or any form of assurance on Management’s Discussion and
Remediation Actions stated in Management’s Assessment.
  /s/ KPMG
LLP
    San
Francisco, California
 March 4,
2009