Credit Suisse Commercial Mortgage Trust Series 2007-C5 – ‘10-K’ for 12/31/07 – ‘EX-34’

On:  Friday, 3/28/08, at 10:06am ET   ·   For:  12/31/07   ·   Accession #:  1056404-8-952   ·   File #:  333-141613-09

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         10±    47K 
 3: EX-33       ABS - Report of Compliance with Servicing Criteria     5±    29K 
 4: EX-33       ABS - Report of Compliance with Servicing Criteria     8±    37K 
 5: EX-33       ABS - Report of Compliance with Servicing Criteria     7±    47K 
 6: EX-33       ABS - Report of Compliance with Servicing Criteria     7±    47K 
 7: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    15K 
 8: EX-33       ABS - Report of Compliance with Servicing Criteria     5±    28K 
 9: EX-33       ABS - Report of Compliance with Servicing Criteria     3±    22K 
10: EX-33       ABS - Report of Compliance with Servicing Criteria     3±    22K 
11: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    19K 
12: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    16K 
13: EX-33       ABS - Report of Compliance with Servicing Criteria     2±    16K 
14: EX-34       ABS - Attestation Report on Assessment of              2±    17K 
                          Compliance with Servicing Criteria                     
15: EX-34       ABS - Attestation Report on Assessment of              2±    18K 
                          Compliance with Servicing Criteria                     
16: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
17: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
18: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
19: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
20: EX-34       ABS - Attestation Report on Assessment of              2±    17K 
                          Compliance with Servicing Criteria                     
21: EX-34       ABS - Attestation Report on Assessment of              2±    17K 
                          Compliance with Servicing Criteria                     
22: EX-34       ABS - Attestation Report on Assessment of              2±    18K 
                          Compliance with Servicing Criteria                     
23: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
24: EX-34       ABS - Attestation Report on Assessment of              2±    16K 
                          Compliance with Servicing Criteria                     
25: EX-35       ABS - Servicer Compliance Statement                    1     13K 
26: EX-35       ABS - Servicer Compliance Statement                    1     13K 
27: EX-35       ABS - Servicer Compliance Statement                    1     13K 
28: EX-35       ABS - Servicer Compliance Statement                    1     12K 
29: EX-35       ABS - Servicer Compliance Statement                    3±    20K 
30: EX-35       ABS - Servicer Compliance Statement                    3±    20K 
31: EX-35       ABS - Servicer Compliance Statement                    2±    16K 
 2: EX-31       Certification -- Sarbanes-Oxley Act - Sect. 302        1     13K 

EX-34   —   ABS – Attestation Report on Assessment of Compliance with Servicing Criteria

EX-34.6                                                                     
(logo) KPMG                                                                     

KPMG LLP                                                                        
345 Park Avenue                                                                 
New York, NY 10154                                                              

Report of Independent Registered Public Accounting Firm                         

The Board of Directors                                                          
Column Financial Inc.:                                                          

We have examined management's assessment, included in the accompanying          
Management Assessment that Column Financial Inc. ("The Company") complied with  
the servicing criteria set forth in Item 1122(d)(1)(ii) of the Securities and   
Exchange Commission's Regulation AB for publicly issued commercial mortgage     
backed securities on or after January 1, 2007 ("The Platform") for which the    
company acted as a Pool Asset Administrator, as of and for the year ended       
December 31, 2007. Management has determined that all other criteria set forth  
in Item 1122(d) are not applicable to the Company because the Company does not  
perform activities with respect to the Platform relating to those criteria.     
Appendix A to Management Assessment identifies the individual asset-backed      
transactions and securities defined by management as constituting the Platform. 
Management is responsible for the Company's compliance with those servicing     
criteria. Our responsibility is to express an opinion on management's           
assessment about the Company's compliance based on our examination.             

Our examination was conducted in accordance with the standards of the Public    
Company Accounting Oversight Board (United States) and, accordingly, included   
examining, on a test basis, evidence about the Company's compliance with the    
servicing criteria specified above and performing such other procedures as we   
considered necessary in the circumstances. Our examination included testing     
selected asset-backed transactions and securities that comprise the Platform,   
testing selected servicing activities related to the Platform, and determining  
whether the Company processed those selected transactions and performed those   
selected activities in compliance with the servicing criteria. Furthermore, our 
procedures were limited to the selected transactions and servicing activities   
performed by the Company during the period covered by this report. Our          
procedures were not designed to determine whether errors may have occurred      
either prior to or subsequent to our tests that may have affected the balances  
or amounts calculated or reported by the Company during the period covered by   
this report for the selected transactions or any other transactions. 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 assessment that the Company complied with the      
aforementioned applicable servicing criteria as of and for the year ended       
December 31, 2007, is fairly stated, in all material respects.                  

/s/ KPMG LLP                                                                    

New York, New York                                                              
March 14, 2008                                                                  

KPMG LLP, a U.S. limited liability partnership, is the U.S.                     
member firm of KPMG International, a Swiss cooperative.                         

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/28/08		None on these Dates
		3/14/08
For Period End:		12/31/07
		1/1/07
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