KPMG LLP
       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 ManagementBusiness 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.















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
criteriaas
of and for the year ended December 31, 2007.




/s/ KPMG LLP




Charlotte, North
Carolina


March 7, 2008