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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-K**

**[X]      ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT      OF      1934**

**[        ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND      EXCHANGE ACT OF 1934**

|   | North                Carolina                                                               |   | 56-1643598                                                         |   |
|--------|---------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|--------|
|   | (State                or other jurisdiction ofincorporation                or organization) |   | (I.R.S.                Employer Identification                No.) |   |

|   | o                Yes |   | x No |
|--------|----------------------|--------|-----------|

|   | o                Yes |   | x                No |
|--------|----------------------|--------|---------------------|

|   | x                Yes |   | o                No |
|--------|----------------------|--------|---------------------|

| Large                accelerated filer o | Accelerated                filer o |  Non-accelerated                filer x |
|------------------------------------------|------------------------------------|----------------------------------------------|

**DOCUMENTS      INCORPORATED BY REFERENCE**

**PART        I**

**Item        1. Business. **

**Item        1A. Risk Factors.**

**Item        1B. Unresolved Staff Comments.**

**Item        2. Properties.**

**Item        3. Legal Proceedings. **

**Item        4. Submission of Matters to a Vote of Security Holders.**

**PART        II**

**Item        5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer        Purchases of Equity Securities.**

**Item        6. Selected Financial Data.**

**Item        7. Management’s Discussion and Analysis of Financial Condition and Results of        Operation.**

**Item        7A. Quantitative and Qualitative Disclosures About Market        Risk.**

**Item        8. Financial Statements and Supplementary Data.**

**Item        9. Changes in and Disagreements With Accountants on Accounting and Financial        Disclosure.**

**Item        9A. Controls and Procedures.**

**Item          9A(T). Controls and Procedures.**

**Item        9B. Other Information.**

**PART        III**

**Item        10. **Directors,        Executive Officers and Corporate        Governances.****

**Item        11. Executive Compensation.**

**Item        12. Security Ownership of Certain Beneficial Owners and Management and Related        Stockholder Matters.**

**Item        13. **Certain        Relationships and Related Transactions, and Director Independences.****

**Item        14. Principal Accounting Fees and Services.**

**Item        1112(b) of Regulation AB. Significant Obligors Financial        Information.**

**Item        1114(b)(2) and 1115(b) of Regulation AB. Significant Enhancement Provider        Financial Information.**

**Item        1117 of Regulation AB. Legal Proceedings**

**Item        1119 of Regulation AB. Affiliations and Certain Relationships and Related        Transactions**

**Item        1122 of Regulation AB. Compliance with Applicable Servicing        Criteria.**

**Item        1123 of Regulation AB. Servicer Compliance Statement**

**              **

**PART        IV**

**Item        15. Exhibits, Financial Statement Schedules.**

| **Exhibit                      Number** | **Description**                                                                                                                                                                                                                                                                                                                                                                 |
|-----------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.1                                     | Pooling                      and Servicing Agreement (Filed as part of the Registrant's                      Current Report                      on Form 8-K filed on April 13, 2006)                                                                                                                                                                                           |
| 31                                      | Sarbanes-Oxley                      Certification                                                                                                                                                                                                                                                                                                                               |
| 33(a)                                   | Report                      on Assessment of Compliance with Servicing Criteria for Asset-Backed                      Securities, Wachovia Bank, National Association, as Master                      Servicer                                                                                                                                                                  |
| 33(b)                                   | Report                      on Assessment of Compliance with Servicing Criteria for Asset-Backed                      Securities, LNR Partners, Inc., as Special Servicer                                                                                                                                                                                                       |
| 33(c)                                   | Report                      on Assessment of Compliance with Servicing Criteria for Asset-Backed                      Securities, LaSalle Bank National Association, as                      Trustee                                                                                                                                                                            |
| 33(d)                                   | Report                      on Assessment of Compliance with Servicing Criteria for Asset-Backed                      Securities, Global Realty Outsourcing, Inc., as servicing function                      participant                                                                                                                                                       |
| 33(e)                                   | Report                      on Assessment of Compliance with Servicing Criteria for Asset-Backed                      Securities, First American Commercial Real Estate Services,                      Inc., as                      servicing function participant                                                                                                             |
| 34(a)                                   | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for                      Asset-Backed Securities, Wachovia Bank, National Association,                      as Master                      Servicer                                                                                                            |
| 34(b)                                   | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for                      Asset-Backed Securities, LNR Partners, Inc., as Special                      Servicer                                                                                                                                            |
| 34(c)                                   | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for                      Asset-Backed Securities, LaSalle Bank National Association,                      as                      Trustee                                                                                                                      |
| 34(d)                                   | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for                      Asset-Backed Securities, Global Realty Outsourcing, Inc., servicing                      function participant                                                                                                                         |
| 34(e)                                   | Attestation                      Report on Assessment of Compliance with Servicing Criteria                      for                      Asset-Backed Securities, First American Commercial Real Estate                      Services,                      Inc., servicing function participant                                                                               |
| 35(a)                                   | Servicer                      Compliance Statement, Wachovia Bank, National Association, as Master                      Servicer                                                                                                                                                                                                                                           |
| 35(b)                                   | Servicer                      Compliance Statement, LNR Partners, Inc., as Special                      Servicer                                                                                                                                                                                                                                                                |
| 35(c)                                   | Servicer                      Compliance Statement, LaSalle Bank National Association, as                      Trustee                                                                                                                                                                                                                                                     |
| 35(d)                                   | Servicer                      Compliance Statement, First American Commercial Real Estate                      Services,                      Inc., servicing function participant                                                                                                                                                                                              |
| 99.1                                    | Wachovia                      Mortgage Loan Purchase and Sale Agreement dated as of March                      1, 2006,                      incorporated by reference from Exhibit 99.1 of the issuing                      entity's                      Current Report on Form 8-K filed with the Securities and Exchange                      Commission on March 30, 2006. |
| 99.2                                    | Artesia                      Mortgage Loan Purchase and Sale Agreement dated as of March                      1, 2006,                      incorporated by reference from Exhibit 99.2 of the issuing                      entity's                      Current Report on Form 8-K filed with the Securities and Exchange                      Commission on March 30, 2006.  |
| 99.3                                    | JPMorgan                      Mortgage Loan Purchase and Sale Agreement dated as of March                      1, 2006,                      incorporated by reference from Exhibit 99.3 of the issuing                      entity's                      Current Report on Form 8-K filed with the Securities and Exchange                      Commission on March 30, 2006. |
| 99.4                                    | Nomura                      Mortgage Loan Purchase and Sale Agreement dated as of March                      1, 2006,                      incorporated by reference from Exhibit 99.4 of the issuing                      entity's                      Current Report on Form 8-K filed with the Securities and Exchange                      Commission on March 30, 2006.   |

|   | Wachovia                    Bank, National Association, as Master Servicer                 |
|--------|--------------------------------------------------------------------------------------------|
|   | LNR                    Partners, Inc., as Special Servicer                                 |
|   | LaSalle                    Bank National Association, as Trustee                           |
|   | Global                    Realty Outsourcing, Inc.                                         |
|   | First                    American Commercial Real Estate Services,                    Inc. |

|   | Wachovia                    Bank, National Association, as Master Servicer                 |
|--------|--------------------------------------------------------------------------------------------|
|   | LNR                    Partners, Inc., as Special Servicer                                 |
|   | LaSalle                    Bank National Association, as Trustee                           |
|   | Global                    Realty Outsourcing, Inc.                                         |
|   | First                    American Commercial Real Estate Services,                    Inc. |

|   | Wachovia                    Bank, National Association, as Master Servicer                 |
|--------|--------------------------------------------------------------------------------------------|
|   | LNR                    Partners, Inc., as Special Servicer                                 |
|   | LaSalle                    Bank National Association, as Trustee                           |
|   | First                    American Commercial Real Estate Services,                    Inc. |

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**SIGNATURES**

|                              | Wachovia              Commercial Mortgage Securities, Inc. |
|-----------------------------------|------------------------------------------------------------|
|                              |                                                       |
|  March              28, 2007 | /s/              Charles L. Culbreth                       |
|                              | By: Charles              L. Culbreth                  |
|                              | Title: Managing              Director                 |

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**EXHIBIT      INDEX**

| **Exhibit                        Number** | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                         |
|-------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.1                                       | Pooling                        and Servicing Agreement (Filed as part of the Registrant's                        Current Report                        on Form 8-K filed on April 13, 2006)                                                                                                                                                                                                                                             |
| 31                                        | Sarbanes-Oxley                        Certification                                                                                                                                                                                                                                                                                                                                                                                     |
| 33(a)                                     | Report                        on Assessment of Compliance with Servicing Criteria for Asset-Backed                        Securities, Wachovia Bank, National Association, as Master                        Servicer                                                                                                                                                                                                                    |
| 33(b)                                     | Report                        on Assessment of Compliance with Servicing Criteria for Asset-Backed                        Securities, LNR Partners, Inc., as Special Servicer                                                                                                                                                                                                                                                           |
| 33(c)                                     | Report                        on Assessment of Compliance with Servicing Criteria for Asset-Backed                        Securities, LaSalle Bank National Association, as                        Trustee                                                                                                                                                                                                                              |
| 33(d)                                     | Report                        on Assessment of Compliance with Servicing Criteria for Asset-Backed                        Securities, Global Realty Outsourcing, Inc., as servicing                        function                        participant                                                                                                                                                                                  |
| 33(e)                                     | Report                        on Assessment of Compliance with Servicing Criteria for Asset-Backed                        Securities, First American Commercial Real Estate Services,                        Inc., as                        servicing function participant                                                                                                                                                             |
| 34(a)                                     | Attestation                        Report on Assessment of Compliance with Servicing Criteria                        for                        Asset-Backed Securities, Wachovia Bank, National Association,                        as Master                        Servicer                                                                                                                                                          |
| 34(b)                                     | Attestation                        Report on Assessment of Compliance with Servicing Criteria                        for                        Asset-Backed Securities, LNR Partners, Inc., as Special                        Servicer                                                                                                                                                                                            |
| 34(c)                                     | Attestation                        Report on Assessment of Compliance with Servicing Criteria                        for                        Asset-Backed Securities, LaSalle Bank National Association,                        as                        Trustee                                                                                                                                                                    |
| 34(d)                                     | Attestation                        Report on Assessment of Compliance with Servicing Criteria                        for                        Asset-Backed Securities, Global Realty Outsourcing, Inc.,                        servicing                        function participant                                                                                                                                                  |
| 34(e)                                     | Attestation                        Report on Assessment of Compliance with Servicing Criteria                        for                        Asset-Backed Securities, First American Commercial Real Estate                        Services,                        Inc., servicing function participant                                                                                                                             |
| 35(a)                                     | Servicer                        Compliance Statement, Wachovia Bank, National Association, as Master                        Servicer                                                                                                                                                                                                                                                                                               |
| 35(b)                                     | Servicer                        Compliance Statement, LNR Partners, Inc., as Special                        Servicer                                                                                                                                                                                                                                                                                                                    |
| 35(c)                                     | Servicer                        Compliance Statement, LaSalle Bank National Association, as                        Trustee                                                                                                                                                                                                                                                                                                         |
| 35(d)                                     | Servicer                        Compliance Statement, First American Commercial Real Estate                        Services,                        Inc., servicing function participant                                                                                                                                                                                                                                                |
| 99.1                                      | Wachovia                        Mortgage Loan Purchase and Sale Agreement dated as of March                        1, 2006,                        incorporated by reference from Exhibit 99.1 of the issuing                        entity's                        Current Report on Form 8-K filed with the Securities and                        Exchange                        Commission on March 30, 2006.                      |
| 99.2                                      | Artesia                        Mortgage Loan Purchase and Sale Agreement dated as of March                        1, 2006,                        incorporated by reference from Exhibit 99.2 of the issuing                        entity's                        Current Report on Form 8-K filed with the Securities and                        Exchange                        Commission on March 30, 2006.                       |
| 99.3                                      | JPMorgan                        Mortgage Loan Purchase and Sale Agreement dated as of March                        1, 2006,                        incorporated by reference from Exhibit 99.3 of the issuing                        entity's                        Current Report on Form 8-K filed with the Securities and                        Exchange                        Commission on March 30, 2006.                      |
| 99.4                                      | Nomura                        Mortgage Loan Purchase and Sale Agreement dated as of March                        1, 2006,                        incorporated by reference from Exhibit 99.4 of the issuing                        entity's                        Current Report on Form 8-K filed with the Securities and                        Exchange                        Commission on March 30,                        2006. |

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