Deloitte
              & Touche LLP200
              Berkeley StreetBoston,
              MA 02116USATel:
              +1 617 437 2000Fax:
              +1 617 437 2111sss.deloitte.com




**REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**




To
      the
      Member of CWCapital Asset Management, LLC




We
      have
      examined management’s  assertion,
      included in the accompanying Management’s Assertion on Compliance with
      Regulation AB Criteria, for services provided pursuant to the Pooling and
      Servicing Agreements entered into by CWCapital Asset Management, LLC (the
“Company”), that 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 Platform (the Platform) as of December
      31,
      2006 and for the period from January 31, 2006 (inception of the servicing
      platform) to December 31, 2006, excluding criteria 1122 (d)(1)(iii),
      (d)(3)(i)(b), (d)(3)(i)(c), (d)(3)(i)(d), (d)(3)(ii), (d)(3)(iii), (d)(3)(iv),
      (d)(4)(v), (d)(4)(ix), (d)(4)(x), (d)(4)(xi), (d)(4)(xii), (d)(4)(xiii),
      (d)(4)(xiv), and (d)(4)(xv), which management has determined are not applicable
      to the activities performed by the Company with respect to the Platform.
      Management is responsible for the Company’s compliance with the servicing
      criteria. Our responsibility is to express an opinion on management’s assertion
      about 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 specific 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.





In
      our
      opinion, management’s assertion that the Company complied with the
      aforementioned applicable servicing criteria as of December 31, 2006 and for
      the
      period from January 31, 2006 (inception of the servicing platform) to December
      31, 2006 for the Commercial Real Estate Mortgage Loans Platform is fairly
      stated, in all material respects.





/s/
      DELOITTE & TOUCHE LLP





March
      12,
      2007




Member
                  ofDeloitte
                  Touche Tohmatsu