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REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





Board of
Directors and Shareholders


Capmark
Finance Inc.





We have
examined management's assertion, included in the accompanying Management's
Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria as
Primary Servicer, that Capmark Finance Inc. (the "Company") complied with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for all commercial mortgage loans sold in public
securitizations from January 1, 2006 (effective date of Regulation AB) through
December 31, 2008, for which the Company served as primary servicer (the
"Platform") described in the accompanying Management's Report on Assessment of
Compliance with SEC Regulation AB Servicing Criteria as Primary Servicer as of
and for the year ended December 31, 2008, excluding criteria 1122(d)(l)(iii),
(3)(i)(C), (4)(ii), (4)(vii), and (4)(xv), which management has determined are
not applicable to the activities performed by the Company with respect to the
Platform. Exhibit I to management's assertion identifies the individual
asset-backed transactions defined by management as constituting the Platform.
Management is responsible for the Company's compliance with the servicing
criteria. Our responsibility is to express an opinion on 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, including tests on a sample basis of the
servicing activities related to the Platform, determining whether the Company
performed those selected activities in compliance with the servicing criteria
during the specified period, and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction included in the Platform.
Further, an examination is not designed to detect noncompliance arising from
errors that may have occurred prior to the period specified above 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.


As
described in management's assertion, for servicing criteria 1122(d)(4)(i)
and (4)(x) through (4)(xiv), the Company has engaged vendors to perform
certain activities required by these servicing criteria. The Company has
determined that these vendors are not considered
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to be a "servicer" 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 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 the vendor's activities comply in all
material respects with the servicing criteria applicable to these vendors. 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.


In our
opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2008 for the Platform is fairly stated, in all material
respects.


/s/
Deloitte & Touche LLP


February
27, 2009