EX-33 (b)

[LOGO] ARCap

ARCap Servicing, Inc.'s Report on Assessment of Compliance with Servicing
Criteria

The undersigned has caused an assessment to be made of the servicer's compliance
with the servicing criteria set forth in Regulation AB.

ARCap Servicing, Inc. (the "Asserting Party") is responsible for assessing
compliance as of December 31, 2006 and for the period from January 1, 2006 to
December 31, 2006 (the "Reporting Period") with the servicing criteria set forth
in Title 17, Section 229.1122(d) of the Code of Federal Regulations (the "CFR"),
except for those portions of criteria 229.1122(d)(1)(iii), (d)(2)(ii),
(d)(3)(i) - (d)(3)(iv), (d)(4)(ii), and (d)(4)(xv) which the Asserting Party has
concluded are not applicable to the servicing activities it performs with
respect to the asset-backed securities transactions covered by this report (the
"Applicable Servicing Criteria"). The transactions covered by this report
include the asset-backed securities transactions for which the Asserting Party
served as servicer are listed in Appendix A (the "Platform").

The Asserting Party has assessed its compliance with the Applicable Servicing
Criteria for the Reporting Period and has concluded that the Asserting Party has
complied, in all material respects, with the Applicable Servicing Criteria with
respect to the Platform taken as a whole.

Deloitte & Touche LLP, an independent registered public accounting firm, has
issued an attestation report on the undersigned's assessment of compliance with
the Applicable Servicing Criteria for the Reporting Period as set forth in this
assertion.

Date: March 14, 2007

ARCap Servicing, Inc.

/s/ James L. Duggins
James L. Duggins, Chief Executive Officer

/s/ Bryan Carr
Bryan Carr, Chief Financial Officer and Treasurer

/s/ Chris Crouch
Chris Crouch, Managing Director, Servicing Officer

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APPENDIX A SEC Regulation AB Regulated Transactions Servicing Platform
(the"Platform")

1.    Morgan Stanley Capital I Inc., Commercial Mortgage Pass-Through
      Certificates, Series 2006-TOP21, Pooling and Servicing Agreement dated as
      of January 1, 2006 between Morgan Stanley Capital I Inc., as depositor,
      ARCap Servicing, Inc., as special servicer, LaSalle Bank National
      Association, as trustee and Wells Fargo Bank, National Association, as
      paying agent, master servicer, and certificate registrar

2.    Bear Stearns Commercial Mortgage Securities II Inc., Commercial Mortgage
      Pass-Through Certificates, Series 2006-PWR11, Pooling and Servicing
      Agreement dated as of March 1, 2006 between Bear Stearns Commercial
      Mortgage Securities II Inc., as depositor, Prudential Asset Resources,
      Inc., as a master servicer, Wells Fargo Bank, National Association, as a
      master servicer, certificate administrator and tax administrator, ARCap
      Servicing, Inc., as special servicer, and LaSalle Bank National
      Association, as trustee

3.    Bear Stearns Commercial Mortgage Securities Inc., Commercial Mortgage
      Pass-Through Certificates, Series 2006-TOP22, Pooling and Servicing
      Agreement dated as of April 1, 2006 between Bear Stearns Commercial
      Mortgage Securities Inc., as depositor, ARCap Servicing, Inc., as special
      servicer, LaSalle Bank National Association, as trustee and custodian, and
      Wells Fargo Bank, National Association, as paying agent, master servicer,
      and certificate registrar and authenticating agent

4.    Credit Suisse Commercial Mortgage Trust 2006-C2, Commercial Mortgage
      Pass-Through Certificates, Series 2006-C2, Pooling and Servicing Agreement
      between Credit Suisse First Boston Mortgage Securities Corp., as
      depositor, Wachovia Bank, National Association, as master servicer, ARCap
      Servicing, Inc., as Special Servicer, and Wells Fargo Bank, National
      Association., as trustee

5.    Bear Stearns Commercial Mortgage Securities Inc., Commercial Mortgage
      Pass-Through Certificates, Series 2006-PWR12, Pooling and Servicing
      Agreement dated as of June 1, 2006 between Bear Stearns Commercial
      Mortgage Securities Inc., as depositor, Prudential Asset Resources, Inc.,
      as a master servicer and as loan specific special servicer, Wells Fargo
      Bank, National Association, as a master servicer, certificate
      administrator and tax administrator, ARCap Servicing, Inc., as general
      special servicer, and LaSalle Bank National Association, as trustee

6.    Morgan Stanley Capital I Inc., Commercial Mortgage Pass-Through
      Certificates, Series 2006-TOP23, Pooling and Servicing Agreement dated as
      of August 1, 2006 between Morgan Stanley Capital I Inc., as depositor,
      ARCap Servicing, Inc., as special servicer, LaSalle Bank National
      Association, as trustee and custodian and Wells Fargo Bank, National
      Association, as paying agent, certificate registrar, master servicer, and
      authenticating agent

7.    Bear Stearns Commercial Mortgage Securities Inc., Commercial Mortgage
      Pass-Through Certificates, Series 2006-TOP24, Pooling and Servicing
      Agreement dated as of October 1, 2006 (the "Pooling and Servicing
      Agreement") between Bear Stearns Commercial Mortgage Securities Inc., as
      depositor, ARCap Servicing, Inc., as special servicer, LaSalle Bank
      National Association, as trustee and custodian, and Wells Fargo Bank,
      National Association, as paying agent, certificate registrar, master
      servicer, and authenticating agent


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<PAGE>

8.    Bear Stearns Commercial Mortgage Securities Inc., Commercial Mortgage
      Pass-Through Certificates, Series 2006-PWR14, Pooling and Servicing
      Agreement dated as of December 1, 2006 between Bear Stearns Commercial
      Mortgage Securities Inc., as depositor, Prudential Asset Resources, Inc.,
      as a master servicer and as loan-specific special servicer, Wells Fargo
      Bank, National Association, as a master servicer, certificate
      administrator and tax administrator, ARCap Servicing, Inc., as general
      special servicer, and LaSalle Bank National Association, as trustee

9.    Morgan Stanley Capital I Trust 2006-IQ12, Commercial Mortgage Pass-Through
      Certificates, Series 2006-IQ12, Pooling and Servicing Agreement, dated as
      of December 1, 2006 between Morgan Stanley Capital I Inc., as depositor,
      Capmark Finance, Inc., as general master servicer, ARCap Servicing, Inc.,
      as special servicer, Prudential Asset Resources, Inc., as master servicer
      with respect to the Prudential Mortgage Capital Funding, LLC only, Wells
      Fargo Bank, National Association, as trustee, and LaSalle Bank National
      Association, as paying agent and certificate registrar

10.   AMAC CDO Funding I Servicing Agreement dated as of November 16, 2006
      between CharterMac AMI Associates, Inc. as Collateral Manager, AMAC CDO
      Funding I as Issuer, ARCap Servicing, Inc. as Servicer and Special
      Servicer and LaSalle Bank National Association as Trustee

11.   Column Financial, Inc. and ARCap Servicing, Inc. ("Subservicer")
      Sub-Servicing Agreement dated as of August 31, 2006

12.   Wells Fargo Bank, National Association ("Master Servicer") and ARCap
      Servicing, Inc. ("Subservicer") Subservicing Agreement dated as of October
      1, 2006 entered into in connection with that certain Pooling and Servicing
      Agreement dated as of October 1, 2006


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