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  REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  To the
Board of Directors of
 LNR
Partners Inc.
 Miami
Beach, Florida
 
 We have
examined management's assertion, included in the accompanying Management's
Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria,
that LNR Partners Inc. (the "Company") 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 securities transactions for which the
Asserting Party served as special servicer, that were completed on or after
January 1, 2006, and that were registered with the Securities and Exchange
Commission pursuant to the Securities Act of 1933 (the "Platform") as of and for
the year ended December 31, 2007, excluding criteria 229.1122(d)(1)(iii),
(3)(i)(C), (3)(i)(D), (3)(ii), (3)(iii), (3)(iv), (4)(v), (4)(ix), (4)(x),
(4)(xi), (4)(xii), (4)(xiii) and (4)(xv), which management has determined are
not applicable to the activities performed by the Company 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 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.
 
 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 securities Platform is
fairly stated, in all material respects.
 
 /s/
Deloitte & Touche LLP
 
 February
22, 2008 Member
      of
                  Deloitte
      Touche Tohmatsu