EX-34.4
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Deloitte & Touche LLP
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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)(1)(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.


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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