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Report of
Independent Registered Public Accounting Firm


To the
Board of Directors
 Principal
Global Investors


We have
examined management's assertion, included in the accompanying Management's
Assertion On Compliance With Regulation AB Criteria for Capmark Finance, Inc.,
as Master Servicer, that Principal Global Investors, LLC (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 mortgage backed
securities platform as of and for the year ended December 31, 2007, except for
1122 (d)(l)(ii)-(iii), 1122 (d)(3)(i)-(iv), 1122 (d)(4)(ix), and 1122
(d)(4)(xv), which the Company has determined are not applicable to the
activities performed by them with respect to the servicing platform covered by
this report. See Attachment A of Management's Assertion On Compliance With
Regulation AB Criteria for Capmark Finance, Inc., as Master Servicer for the
asset backed transactions covered by this platform. Management is responsible
for the Company's compliance with those 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 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. 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 servicing criteria as of and for the year ended December 31,
2007, for the Commercial Mortgage Backed
Securities platform is fairly stated, in all material
respects.


/s/ Ernst
& Young LLP


February
19, 2008


0801-0907451
              A member firm
      of Ernst & Young Global Limited