OREANDA-NEWS. March 28, 2016. Fitch Ratings affirms GMAC Commercial Mortgage Securities, Inc. commercial mortgage pass-through certificates series 2006-C1. A full list of rating actions follows at the end of this ratings action commentary.

KEY RATING DRIVERS

Although the credit enhancement to class A-M has improved due to paydown since Fitch's last rating action, the affirmations reflect the continued risks given the high concentration of specially serviced loans (65% of the pool), increased concentration with only 12 of the original 120 loans remaining, as well as adverse selection. In addition, three of the remaining loans are secured by single-tenanted properties which carry binary risk.

Fitch modeled losses of 58.9% of the remaining pool; expected losses on the original pool balance total 16.7%, including \\$120.4 million (7% of the original pool balance) in realized losses to date. Fitch has designated eight loans (95.6%) as Fitch Loans of Concern, which includes seven specially serviced assets (65.1%). Five loans continue to perform, one of which is considered a Loan of Concern.

As of the March 2016 distribution date, the pool's aggregate principal balance has been reduced by 83.4% to \\$287.7 million from \\$1.73 billion at issuance. No loans are defeased. Interest shortfalls are currently affecting classes C through Q.

The largest contributor to expected losses is the Design Center of the Americas loan (30.5% of the pool), which is secured by a 800,793 square foot (sf) showroom property located in Dania Beach, FL. The initial decline in performance began in the third quarter 2012 (3Q12) when occupancy declined 54% due to several tenants totaling 423,466 sf vacating the property. Per the master servicer, rental income has increased due to a 16% increase in occupancy as several new tenants (78,237 sf; 10.77% net rentable area [NRA]) took occupancy throughout 2015.

Although the growth rate is slow, the borrower remains committed to the building. They continue to actively market the office space and the former showroom space continues to be converted to office space as the space is leased. As of September 2015, the debt service coverage ratio (DSCR) was reported to be 1.35x. The property is 65% occupied as of February 2016 with average rent \\$29 sf. There is approximately 10% upcoming rollover in 2016 and 7% in 2017. After the previous maturity was extended the loan now matures in August 2017.

The loan is split into two pari passu notes, including the fixed-rate A-2 note in this transaction and the fixed-rate A-1 note (\\$87.7 million) securitized in the GECMC 2005-C4 transaction (not rated by Fitch).

The next largest contributor to expected losses is the specially-serviced Newburgh Mall loan (10.1%), which is secured by a regional mall anchored by The Bon Ton and Sears and includes two junior anchor stores. One of the junior anchor stores is occupied by Office Depot and the other is partially occupied by Track 23. The center also includes a 39,625 sf outparcel which is occupied by Bed, Bath & Beyond and Flaming Grille & Buffet and a second outparcel which is leased to McDonald's. All of the anchor stores are under the control of mall ownership and leased to the respective retailers. In total, the center contains 379,099 square feet of gross leasable area on a 48.83-acre parcel of land. The underlying land is owned by a third party and subject to a 118-year ground lease which expires in December 2096. The lender completed the foreclosure and the property became real estate owned (REO) in September 2014. The property has a current overall occupancy of 85.8% and a mall shop occupancy of 73.9%.

The third largest contributor to expected losses is the specially-serviced DDR Macquarie Mervyn's Portfolio loan (15.1%). The loan has been in special servicing since October 2008 due to tenant bankruptcy. The loan was originally secured by 35 properties, 27 of which have been released, and eight became REO. Mervyn's at Foothill Ranch Towne Centre, Mervyn's at Antelope Valley Mall, Mervyn's at Fullerton have since been sold as REO. There are five remaining REO properties. Mervyn's at Redding is currently under contract with an expected closing date in April 2016. Mervyn's at Santa Rosa Plaza, Mervyn's at Santa Cruz Plaza, and Mervyn's at Arbor Faire Shopping Center are scheduled to be in an April 2016 auction. Mervyn's at Folson Square is not currently on the market for sale. The REO portfolio is 77.1% leased as of Dec. 31, 2015.

RATING SENSITIVITIES
The assignment of a Negative Outlook on class A-M reflects the uncertainty regarding the disposition of the high concentration of specially serviced assets in particular the larger REO assets. Fitch remains concerned with the Design Center of America loan and the borrower's ability to obtain refinancing given the property's struggling performance. Downgrades are possible with additional declines in performance and/or lack of progress on the dispositions of the specially serviced assets.

The distressed classes are subject to further downgrades should additional losses be realized.

DUE DILIGENCE USAGE
No third-party due diligence was provided or reviewed in relation to this rating action.

Fitch has affirmed, and revised the Rating Outlook and REs as indicated:

--\\$68.9 million class A-M at 'BBB-sf'; Outlook to Negative from Stable;
--\\$114.6 million class A-J at 'CCsf'; RE 40%.
--\\$36.1 million class B at 'CCsf'; RE 0%;
--\\$19.1 million class C at 'Csf'; RE 0%;
--\\$12.7 million class D at 'Csf'; RE 0%;
--\\$21.2 million class E at 'Csf'; RE 0%;
--\\$15.1 million class F at 'Dsf'; RE 0%;
--\\$0 class G at 'Dsf'; RE 0%;
--\\$0 class H at 'Dsf'; RE 0%;
--\\$0 class J at 'Dsf'; RE 0%;
--\\$0 class K at 'Dsf'; RE 0%;
--\\$0 class L at 'Dsf'; RE 0%;
--\\$0 class M at 'Dsf'; RE 0%;
--\\$0 class N at 'Dsf'; RE 0%;
--\\$0 class O at 'Dsf'; RE 0%;
--\\$0 class P at 'Dsf'; RE 0%.

The class A-1, A-1D, A-2, A-3, A-4, A-1A, FNB-1, FNB-2, FNB-3, FNB-4, FNB-5 and FNB-6 certificates have paid in full. Fitch does not rate the class Q certificates. Fitch previously withdrew the ratings on the interest-only class XP and XC certificates.