Deloitte
      & Touche LLP
                  1700
      Market Street
                  Philadelphia,
      PA 19103
                  USA
                  
                  Tel:
      215-246-2300
                  Fax:
      215-566-2441
                  www.deloitte.com











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
Master 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 master 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)(l)(iii), (3)(i)(C), (4)(i),
(4)(ii), (4)(vii) through (4)(xiii), 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.





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