n
      Ernst
      & Young LLP
                    Suite
      1300
                    925
      Euclid Ave.
                    Cleveland, Ohio
      44115-1476
                  nPhone: (216)
      861-5000
                    www.ey.com
 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)(l)(iii), 1122(d)(4)(i), 1122(d)(4)(ii), 1122(d)(4)(m),
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.
  A member
of Ernst & Young Global
 
 
 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