Exhibit 34.j

[KPMG Logo]                KPMG LLP
                           Suite 2300
                           Three Wachovia Center
                           401 South Tryon Street
                           Charlotte, NC 28202-1911

             Report of Independent Registered Public Accounting Firm

The Board of Directors
Wachovia Bank, National Association:

We have examined the compliance of the Real Estate Asset Management Business
Unit of Wachovia Bank, National Association (the Company) with the servicing
criteria set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for asset-backed security transactions involving commercial real
estate loans issued on or after January 1, 2006 (the Platform) except for
servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(C), 1122(d)(3)(ii),
1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ix), 1122(d)(4)(x)(A),
1122(d)(4)(x)(C), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(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, 2007.
Servicing criterion 1122(d)(4)(i) is applicable to the activities the Company
performs with respect to the Platform only as it relates to the review and
approval of any release, non-scheduled reduction or draw of letters of credit
which serve as collateral for individual pool assets. Servicing criterion
1122(d)(4)(ii) is applicable to the activities the Company performs with respect
to the Platform only as it relates to the safeguarding of letters of credit
which serve as collateral for individual pool assets. Servicing criteria
1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii) and 1122(d)(4)(xiv) are
applicable to the activities the Company performs with respect to the Platform
only as they relate to the servicing of the applicable individual pool assets
until the assets are transferred to the Special Servicer (as defined in the
respective transaction documents), unless the Company has been designated as the
Special Servicer. Servicing criterion 1122(d)(4)(xiii) is applicable to the
activities the Company performs with respect to the Platform as it relates to
disbursements made on behalf of an obligor other than for tax payments. Appendix
A to the accompanying Management Assessment identifies the individual
asset-backed transactions and securities defined by management as constituting
the Platform. 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.

           KPMG LLP, a U.S. limited liability partnership, is the U.S.
             member firm of KPMG International, a Swiss cooperative.
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[KPMG Logo]

Our examination disclosed the following material noncompliance with servicing
criteria 1122(d)(2)(i) and 1122(d)(2)(ii), applicable to the Company during the
year ended December 31, 2007:

1.    With respect to servicing criterion 1122(d)(2)(i), certain payments on
      pool assets were not deposited into the appropriate custodial bank
      accounts within the timeframe as specified in the transaction agreements.

2.    With respect to servicing criterion 1122(d)(2)(ii), certain disbursements
      made via wire transfer were authorized by personnel for amounts greater
      than such personnel's approval limits.

In our opinion, except for the material noncompliance described above, the
Company complied, in all material respects, with the aforementioned servicing
criteria as of and for the year ended December 31, 2007.


                        /s/ KPMG LLP

Charlotte, North Carolina
March 7, 2008