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Report of Independent Registered Public Accounting Firm

The Board of Directors

The Trust & Agency Services department of Deutsche Bank National
Trust Company and

Deutsche Bank Trust Company Americas:

We have examined management's assertion, included in the accompanying
Management's Assertion of Compliance, that the Trust & Agency Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americas (collectively the Company) complied with the servicing criteria set forth in Item 1122(d)
of the Securities and Exchange Commission's Regulation AB (Servicing Criteria) for publicly-issued (i.e., transaction-level
reporting required under the Securities Exchange Act of 1934, as amended) and certain privately-issued (i.e., for which
transaction-level reporting is required pursuant to contractual obligation) residential mortgage-backed securities, commercial
mortgage-backed securities and other asset-backed securities issued on or after January 1, 2006, for which the Company provides
trustee, certificate administrator, securities administration, paying agent or custodian services, as defined in the transaction
agreements, excluding publicly-issued securities sponsored or issued by any government sponsored entity (the Platform), except
for Servicing Criteria 1122(d)(4)(iv) — 1122(d)(4)(xiv), which the Company has determined are not applicable to the activities
it performs with respect to the Platform, as of and for the year ended December 31, 2018. With respect to Servicing Criteria 1122(d)(1)(ii),
1122(d)(1)(iii), 1122(d)(2)(iii) and 1122(d)(4)(iii), Management's Assertion of Compliance indicates that there were no activities
performed during the year ended December 31, 2018 with respect to the Platform, because there were no occurrences of events that
would require the Company to perform such activities. The Company has determined the following Servicing Criteria to be applicable
only to the activities the Company performs with respect to the Platform as described below:

| | · | Servicing Criterion 1122(d)(1)(iii) is applicable
only with respect to the Company's continuing obligation to act as, or locate a, successor servicer under the circumstances referred
to in certain transaction agreements. It is management's interpretation that the Company has no other active back-up servicing
responsibilities in regards to Servicing Criterion 1122(d)(1)(iii) as of and for the year ended December 31, 2018.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | · | Servicing Criterion 1122(d)(1)(v) is applicable only
to the activities the Company performs related to the mathematically accurate aggregation of information received from servicers
and the accurate conveyance of such information within reports to investors.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | · | Servicing Criterion 1122(d)(4)(iii) is applicable
to the activities the Company performs with respect to the Platform only as it relates to the Company's obligation to report additions,
removals or substitutions on reports to investors in accordance with the transaction agreements.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Management is responsible for the Company's compliance
with the Servicing Criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance
with the Servicing Criteria based on our examination.



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Our examination was conducted in accordance
with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards
established by the American Institute of Certified Public Accountants to obtain reasonable assurance and, accordingly, included
examining, on a test basis, evidence about the Company’s
compliance with the Servicing Criteria 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
assertion that the Company complied with the aforementioned Servicing Criteria, as of and for the year ended December 31, 2018,
is fairly stated, in all material respects.



Chicago, Illinois
February 28, 2019



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