Deloitte
              & Touche LLP400
              One Financial Plaza120
              South Sixth StreetMinneapolis,
              MN 55402USATel:
              +1 612 397 4000Fax:
              +1 612 397 4450www.deloitte.com







REPORT
      OF
      INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




To
      the
      Board of Directors of


NorthMarq
      Capital, Inc. and Subsidiaries:




We
      have
      examined Northmarq Capital, Inc. and subsidiaries (the "Company's") compliance
      with the servicing criteria set forth in Item 1122(d) of the Securities and
      Exchange Commission's ("SEC") Regulation
      AB for the loans serviced by the Company that are (1) associated with any
      registered offering of
      asset-backed securities commencing with an initial bona fide offer after
      December 31, 2005 or (2) encompassed by contractual obligations to perform
      Reg
      AB reporting (the "Platform") described in the accompanying Management's Report
      on Assessment of Compliance with SEC Regulation AB Servicing Criteria as of
      and
      for the year ended December 31, 2006, excluding criteria 1122(d)l(iii); 1122(d)(3)(i)
      C and D; 1122(d)(3)(ii), (iii), and
      (iv); and 1122(d)4(vii) and (xv), which management has determined
      are not applicable to the activities performed by the Company with respect
      to
      the Platform. Appendix A 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)(2)(i),
      the
      Company has engaged a vendor to perform certain activities required by this
      servicing criteria. The Company has determined that this vendor is not
      considered 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 this vendor 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 this vendor. The Company is solely responsible for determining that it meets
      the SEC requirements
      to apply Interpretation 17.06 for the vendor and related criteria as described
      in its assertion,








Member
              ofDeloitte Touche
              Tohmatsu









and
      we
      performed no procedures with respect to the Company's determination of its
      eligibility to use Interpretation
      17.06.


Our
        examination disclosed material noncompliance with SEC Regulation AB Servicing
        Criteria applicable
        to the Company during the year ended December 31, 2006, as
        follows:




Item:
              Description
                  of material noncompliance:1122(d)(2)(i)
              Material
                  noncompliance occurred when monthly payments related to a newlysecuritized
                  loan were not deposited into the appropriate custodial bank accounts
                  for
                  two consecutive months.







In
      our
      opinion, except for the material noncompliance described in the preceding
      paragraph, the Company complied,
      in all material respects, with the aforementioned applicable servicing criteria
      as of and for the year
      ended December 31, 2006, for the Platform.




/s/
      Deloitte & Touche LLP




Minneapolis,
      MN


February
      21, 2007