EX-34.3
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Report of Independent Registered Public Accounting Firm



Board of Directors
KeyCorp Real Estate Capital Markets, Inc.

We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Regulation AB Criteria, that KeyCorp
Real Estate Capital Markets, 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 real estate mortgage loans securitized in 2006
and 2007 (the "Platform") as of and for the year ended December 31, 2007,
except for criteria 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iii),
1122(d)(3)(iv), which the Company has determined are not applicable to the
activities performed by them with respect to the servicing platform covered by
this report. Management is responsible for the Company's compliance with the
applicable servicing criteria. Our responsibility is to express an opinion on
management's assertion about the Company's compliance with the applicable
servicing criteria based on our examination.

Our examination was conducted in accordance with 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 and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset backed transactions and securities that
comprise the Platform, testing of less than all of the 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. Although the Company is responsible for
assessing compliance with Sections 1122(d)(1)(iii), 1122(d)(4)(i),
1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(vii) and 1122(d)(4)(xv) of
Regulation AB, there were no servicing activities performed by the Company
during the year ended December 31, 2007 that required these servicing criteria
to be complied with. 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.


(page)


In our opinion, management's assertion that the Company complied with the
aforementioned servicing criteria as of and for the year ended December 31,
2007 for the commercial real estate mortgage loan Platform is fairly stated,
in all material respects.



/s/ Ernst & Young LLP


Cleveland, Ohio
February 13, 2008



A Member Practice of Ernst & Young Global