Report
of Independent Registered Public Accounting Firm




The Board
of Directors


Wells
Fargo Bank, N.A.:




We have
examined management’s assessment, included in the accompanying Management
Assessment, that the Commercial Mortgage Servicing Group of Wells Fargo Bank,
N.A. (the Company) complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission’s Regulation AB for commercial
mortgage loans securitized in commercial mortgage backed securities
transactions(the
Platform), except for servicing criteria (d)(1)(iii), (d)(3)(i)(b-d),
(d)(3)(ii-iv), (d)(4)(ii), (d)(4)(vii), and (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. Appendix A to
Management’s 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 management’s assessment about 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.




As
described in the accompanying Management Assessment, for servicing criteria 1122
(d)(4)(xi) and 1122 (d)(4)(xii), the Company has engaged various vendors to
perform the activities required by these servicing criteria. The Company has
determined that none of these vendors is 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 each 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 vendors’ activities comply in all






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










material
respects with the servicing criteria applicable to each vendor. 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
eligibility to apply Interpretation 17.06.




In our
opinion, management’s assessment that the Company complied with the
aforementioned servicing criteria, including servicing criteria 1122 (d)(4)(xi)
and 1122 (d)(4)(xii) for which compliance is determined based on
Interpretation 17.06 as described above, is fairly stated as of and for the year
ended December 31, 2007 in all material respects.




/s/
KPMG LLP






San
Francisco, California


March 7,
2008