Rezick Group,
      P.C.
            Tel: (301)
      652-91007700 Old
      Georgetown Road
            Fax (301)
      652-1848Suite
    400
            www.rexnickgroup.comBethesda, MD
      20814-6224




REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
 To the
Board of Directors of
 J. E.
Robert Company, Inc.
 
 We have
examined management’s assertion, included in the accompanying Management’s
Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria,
that J. E. Robert Company, Inc., (the Company and the Asserting Party) complied
with the servicing criteria set forth in Item 1122 (d) of the Securities and
Exchange Commission’s Regulation AB for the commercial mortgage-backed
securitization trusts as of and for the year ended December 31,
2007.  The transactions covered by this report include asset-backed
securities transactions registered with the Securities and Exchange Commission
pursuant to the Securities Act of 1933 for which the Company acted as special
servicer involving commercial real estate mortgage loans; other than
transactions registered before January 1, 2006, prior to required compliance
with Regulation AB (the Platform).  Management has determined that the
criteria set forth in sections 229.1122 (d)(1)(iii), (d)(3)(i), (d)(3)(ii),
(d)(3)(iii), (d)(3)(iv), (d)(4)(v), (d)(4)(ix), (d)(4)(x), (d)(4)(xi),
(d)(4)(xii), (d)(4)(xiii), (d)(4)(xiv), and (d)(4)(xv) are not applicable to the
activities performed by the Company, as a special servicer, with respect to the
Platform.  Management is responsible for the Company’s compliance with
the servicing criteria.  Our responsibility is to express an opinion
on management’s assertion about 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 specific 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 which servicing criteria are applicable to them as special
servicer or the Company’s compliance with the servicing
criteria.












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In our
opinion, management’s assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year ended
December 31, 2007 for the commercial mortgage-backed securitization trusts
Platform is fairly stated, in all material respects.
 
 
 /s/
Reznick Group,
P.C.
 
 Bethesda,
Maryland
 March 4,
2008