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| 1.   | We      have reviewed this report on Form 10-K and all reports on Form 10-D      required to be filed in respect of the period covered by this report on      Form 10-K of LB-UBS Commercial Mortgage Trust 2007-C2 (the "Exchange Act      periodic reports");  |
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| 2.   | Based on our      knowledge, the Exchange Act periodic reports, taken as a whole, do not      contain any untrue statement of a material fact or omit to state a      material fact necessary to make the statements made, in light of the      circumstances under which such statements were made, not misleading with      respect to the period covered by this report;  |
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| 3.   | Based on our      knowledge, all of the distribution, servicing and other information      required to be provided under Form 10-D for the period covered by this      report is included in the Exchange Act periodic      reports;  |
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| 4.   | Based on our      knowledge and the servicer compliance statements required in this report      under Item 1123 of Regulation AB, and except as disclosed in the Exchange      Act periodic reports, the servicers have fulfilled their obligations under      the servicing agreement in all material respects;      and  |
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| 5.   | All of the reports      on assessment of compliance with servicing criteria for asset-backed      securities and their related attestation reports on assessment of      compliance with servicing criteria for asset-backed securities required to      be included in this report in accordance with Item 1122 of Regulation AB      and Exchange Act Rules 13a-18 and 15d-18 have been included as an exhibit      to this report, except as otherwise disclosed in this report. Any material      instances of noncompliance described in such reports have been disclosed      in this report on Form 10-K.  |
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