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Report of Independent Registered Public
Accounting Firm





To the Board of Directors of PNC Bank, National Association





We have examined Midland Loan Services’, a division of PNC Bank,
National Association (the “Company”) compliance with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission’s Regulation AB for all transactions serviced on the Enterprise! Loan Management System (the “Platform”)
described in the accompanying Management's Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, as of
December 31, 2018 and for the year then ended excluding criteria 1122(d)(1)(iii), 1122(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D),
1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), and 1122(d)(4)(xv), which the Company has determined are not applicable to the
servicing activities performed by it with respect to the Platform. Midland Loan Services’ management is responsible for
the Company's compliance with the applicable servicing criteria. Our responsibility is to express an opinion on the Company's
compliance with the applicable servicing criteria based on our examination.



As described in management's assertion, for servicing criteria 1122(d)(1)(i), 1122(d)(2)(ii),
1122(d)(4)(i), 1122(d)(4)(iii), 1122(d)(4)(vi), and 1122(d)(4)(xi), the Company has engaged certain vendors to perform the activities
required by these servicing criteria. The Company has determined that these vendors are not considered “servicers”
as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with
the servicing criteria applicable to each vendor as permitted by Compliance and Disclosure Interpretation 200.06 of the SEC Division
of Corporation Finance’s interpretations of the rules adopted under Regulation AB and the Securities Act and the Exchange
Act (“Interpretation 200.06”). As permitted by Interpretation 200.06, the Company has asserted that it has policies
and procedures in place designed to provide reasonable assurance that the vendors' activities comply in all material respects
with the servicing criteria applicable to each vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 200.06 for the vendors and related criteria as described in its assertion, and we performed
no procedures with respect to the Company's determination of its eligibility to use Interpretation 200.06.



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. Those standards require that we plan and perform the examination to obtain reasonable
assurance about whether the Company complied, in all material respects, with the applicable servicing criteria, and, accordingly,
included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing criteria and
performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected
asset-backed transactions and securities that comprise the Platform, testing of 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 applicable servicing criteria. 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 detect noncompliance arising from
errors that may have occurred 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. We believe that our examination provides, and that the evidence
we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion. Our examination does not provide a legal
determination on the Company’s compliance with the servicing criteria.







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Our examination disclosed the following material noncompliance with
the servicing criteria set forth in Item 1122(d)(3)(i)(A) of Regulation AB applicable to the Company during year ended December
31, 2018. As required by Item 1122(d)(3)(i)(A) of Regulation AB, reports to investors are maintained in accordance with transaction
agreements and applicable Commission requirements and are prepared in accordance with timeframes and other terms set forth in the
transaction agreement. Certain instances were identified where the Schedule AL Filings (Item 1125 of Regulation AB) were not appropriately
reported in accordance with the terms specified in the transaction agreements.



In our opinion, except for the material noncompliance described in the
preceding paragraph, Midland Loan Services complied with the aforementioned applicable servicing criteria as of and for the year
ended December 31, 2018 for all transactions serviced on the Enterprise! Loan Management System, in all material respects.











Kansas City, Missouri

February 19, 2019

























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