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|                                                                                               | **Corporate                  Trust Services** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------|
| 9062                  Old Annapolis Road                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Columbia,                  MD 21045-1951                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 410                  884-2000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 410                  715-2380 Fax                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Wells                  Fargo Bank, N.A.       |

**RE:          Annual Statement As To Compliance for Citigroup Commercial Mortgage Trust          Commercial Mortgage **
**Pass-Through          Certificates Series 2006-C5**

| Certified                    By:        | Certified                    By:      |
|-----------------------------------------|---------------------------------------|
|                                    |                                  |
| /s/                    Judith J. Rishel | /s/                    Gordon Johnson |
| Judith                    J. Rishel     |                                  |
| Vice                    President       |                                  |

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