EX-34.2
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors and Shareholders
Capmark Finance Inc.

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB
Servicing Criteria as Primary Servicer, that Capmark Finance Inc. (the
"Company") complied with the servicing criteria set forth in Item 1122(d) of
the Securities and Exchange Commission's Regulation AB for all commercial
mortgage loans sold in public securitizations from January 1, 2006 (effective
date of Regulation AB) through December 31, 2007, for which the Company served
as primary servicer (the "Platform") described in the accompanying Management's
Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria as
of and for the year ended December 31, 2007, excluding criteria
1122(d)(1)(iii), (3)(i)(C), (4)(ii), (4)(vii), and (4)(xv), which management
has determined are not applicable to the activities performed by the Company
with respect to the Platform. Exhibit I to management's assertion identifies
the individual asset-backed transactions defined by management as constituting
the Platform. Management is responsible for the Company's compliance with the
servicing criteria. Our responsibility is to express an opinion on 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.


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As described in management's assertion, for servicing criteria 1122(d)(4)(i),
(4)(x) through (4)(xiv), the Company has engaged a vendor to perform certain
activities required by this servicing criteria. The Company has determined that
this vendor is not considered a "servicer" as defined in Item 1101(j) of
Regulation AB, and the Company has elected to take responsibility for assessing
compliance with the servicing criteria applicable to this vendor as permitted
by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06"). As
permitted by Interpretation 17.06, the Company has asserted that it has
policies and procedures in place designed to provide reasonable assurance that
the vendor's activities comply in all material respects with the servicing
criteria applicable to this vendor. The Company is solely responsible for
determining that it meets the SEC requirements to apply Interpretation 17.06
for the vendor and related criteria as described in its assertion, and we
performed no procedures with respect to the Company's determination of its
eligibility to use Interpretation 17.06.

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 Platform is fairly stated, in all material respects.


/s/ Deloitte & Touche LLP

February 29, 2008