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Report of Independent Certified Public Accountants

To Lennar Partners, Inc.

We have examined management's assertion, included herein, that Lennar Partners, Inc.
(the Company) complied with the minimum servicing standards set forth in the Mortgage
Bankers Association of America's Uniform Single Attestation Program for Mortgage
Bankers (USAP) during the year ended December 31, 2004. Management is responsible
for the Company's compliance with those requirements. Our responsibility is to express
an opinion on management's assertion about the Company's compliance based on our
examination.

Our examination was made in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, included examining,
on a test basis, evidence about the Company's compliance with those requirements and
performing such other procedures as we considered necessary in the circumstances. 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
specified requirements.

In our opinion, management's assertion that the Company complied with the
aforementioned requirements during the year ended December 31, 2004, is fairly stated,
in all material respects.

Ernst & Young LLP

March 8, 2005

A Member Practice of Ernst & Young Global

Citigroup Commercial Mortgage Trust 2004-C1 10-K