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, 2017. 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, 2017 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, 2017.
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| | · | 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.





KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member
firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.
















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, 2017, is fairly stated, in all material respects.





Chicago, Illinois

February 28, 2018