Reznick
                    Group, P.C.
                Tel:
                    (301) 652-91007700
                    Old Georgetown Road
                Fax:
                    (301) 652-1848Suite
                    400
                www.reznickgroup.comBethesda,
                    MD 20814-6224
 
   REPORT
          OF
          INDEPENDENT ACCOUNTANTS
 To: J.E. Robert Company, Inc.




We
      have
      examined management's assertion, included in the accompanying Report of
      Management on Compliance, that J.E. Robert Company, Inc. (the Company) complied
      with the minimum
      servicing standards identified in the Mortgage Bankers Association of America's Uniform
      Single Attestation ProgramforMortgage
      Bankers (USAP)
      for Credit Suisse First Boston
      Mortgage Securities Corporation Commercial Mortgage Pass-Through Certificates
      Series 1997-SPICE,
      Nomura Asset Securities Corporation Commercial Mortgage Pass-Through Certificates
      Series 1995-MD III, Midland Realty Acceptance Corporation Commercial Mortgage
      Pass-Through Certificates Series 1996 - C2, Salomon Brothers Mortgage Securities
      VII, Inc. Commercial Mortgage Pass-Through Certificates Series 1996 - Cl,
      Structured Asset Securities Corporation Multiclass Pass-Through Certificates
      Series 1996 - C3, DLJ Commercial Mortgage Corporation Commercial Mortgage
      Pass-Through Certificates Series 2000 - STF1, Credit Suisse First Boston
      Mortgage Securities Corporation Commercial Mortgage Pass-Through Certificates Series
      2001 - FL1, Credit Suisse First Boston Mortgage Securities Corporation
      Commercial Mortgage
      Pass-Through Certificates Series 2002 - FL1, Credit Suisse First Boston Mortgage Securities
      Corporation Commercial Mortgage Pass-Through Certificates Series 2002 - FL2, Credit
      Suisse First Boston Mortgage Securities Corporation Commercial Mortgage
      Pass- Through
      Certificates Series 2004 - FL1, Credit Suisse First Boston Mortgage Securities Corporation
      Commercial Mortgage Pass-Through Certificates Series 2004 - C4, Merrill Lynch Mortgage
      Investors, Inc. Commercial Mortgage Pass-Through Certificates Series 2004 -
      BCP1, J.P. Morgan Chase Commercial Securities Corporation Commercial Mortgage
      Pass-Through Certificates
      Series 2004 - C3, J.P. Morgan Chase Commercial Securities Corporation Commercial
      Mortgage Pass-Through Certificates Series 2005-CIBC11, Banc of America
      Commercial Mortgage Inc. Commercial Mortgage Pass-Through Certificates Series
      2005-1, Credit
      Suisse First Boston Securities Corporation Commercial Mortgage Pass-Through Certificates
      Series 2005-C2, LB-UBS Commercial Mortgage Trust 2005-C3 Commercial Mortgage
      Pass-Through Certificates Series 2005-C3, J.P. Morgan Chase Commercial Mortgage Securities
      Corporation, Commercial Mortgage Pass-Through Certificates, Series 2005-CIBC12,
      J.P. Morgan Chase Commercial Mortgage Securities Corporation Commercial Mortgage
      Pass- Through
      Certificates, Series 2005-LDP4, Morgan Stanley Capital I, Inc. Commercial
      Mortgage Pass-Through
      Certificates, Series 2005-IQ10, and Merrill Lynch Mortgage Investors, Inc, Commercial
      Mortgage Pass-Through Certificates, Series 2005-CKI1 for the year ended December
      31, 2005. Management is responsible for the Company's compliance with those minimum
      servicing standards. Our responsibility is to express an opinion on management's assertion
      about the entity's compliance based on our examination.














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Our
      examination was conducted in accordance with standards established by the American
      Institute of Certified Public Accountants and, accordingly, included examining,
      on a test
      basis, evidence about the Company's compliance with the minimum servicing
      standards and performing such other procedures as we considered necessary in
      the
      circumstances. 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 minimum servicing standards.




In
      our opinion,
      management's assertion that the Company complied with the minimum servicing
      standards identified in the Mortgage Bankers Association of America's Uniform
      Single Attestation
      Program for Mortgage Bankers for the Certificates for the year ended December
      31, 2005 is fairly stated, in all material aspects.




/s/
      Reznick Group,
      P.C.







Bethesda,
      Maryland


February
      22, 2006