EX-35.7
(logo) WELLS FARGO

Commercial Mortgage - Servicing

MAC A0357-030
P.O. Box 4036, Concord, Ca 94524
1320 Willow Pass Rd., Suite 300
Concord, CA 94520
800 986-9711

ANNUAL STATEMENT AS TO COMPLIANCE
OFFICER'S CERTIFICATE

Re: Wachovia Bank Commercial Mortgage Trust, Commercial Mortgage Pass-Through
Certificates Series 2007-C32 issued pursuant to the Pooling and Servicing
Agreement dated as of June 1, 2007 (the "Pooling and Servicing Agreement"), by
and among Wachovia Bank Commercial Mortgage trust and the other parties thereto
(the "Companion Loan Transaction").

On behalf of Wells Fargo Bank, National Association, as master servicer (the
"Master Servicer') under that certain pooling and servicing agreement, dated as
of May 1, 2007 (the "Lead Servicing Agreement"), by and among Morgan Stanley
Capital I Inc, as depositor, Wells Fargo Bank, National Association as Master
Servicer, and the other parties thereto, relating to Morgan Stanley Capital I
Inc., Commercial Pass-through Certificates Series 2007-IQ14, I certify to the
Companion Loan Depositor that (i) a review of the activities of the Master
Servicer during the preceding calendar year and of its performance under the
Lead Servicing Agreement has been made under my supervision and (ii) to the
best of my knowledge, based on such review, the Master Servicer has fulfilled
all its obligations with respect to the servicing of the Beacon Seattle & DC
Portfolio Mortgage Companion Loan as defined in the Pooling and Servicing
Agreement (which is serviced under the Lead Servicing Agreement but part of the
trust securing the Companion Loan Transaction) in all material respects
throughout such year.

Wells Fargo Bank, National Association,
as Master Servicer

/s/ Briggs A. Hawley

Briggs A. Hawley
Vice President

March 2008