Report of Independent Registered Public Accounting Firm



The Board of Directors

Wells Fargo Bank, National Association:

We have examined management’s assertion, included in the accompanying
2023 Certification Regarding Compliance with Applicable Servicing Criteria, that Wells Fargo Commercial Mortgage Servicing, a division
of Wells Fargo Bank, National Association (the Company) complied with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission’s Regulation AB (the Servicing Criteria) for Commercial and Multifamily Loans (the Platform), except for
servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(B-D), 1122(d)(3)(ii-iv), 1122(d)(4)(ii), and 1122(d)(4)(xv), 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, 2023. The Company
has determined that servicing criteria 1122(d)(4)(xi) and 1122(d)(4)(xii) are applicable to the activities the Company performs with respect
to the Platform, except for certain tax payment activities that the Company has engaged various vendors to perform. With respect to applicable
servicing criterion 1122(d)(4)(iii), the Company has determined that there were no activities performed during the year ended December
31, 2023 with respect to the Platform because there were no occurrences of events that would require the Company to perform such activities.
Appendix A to the 2023 Certification Regarding Compliance with Applicable Servicing Criteria identifies the individual asset-backed transactions
and securities defined by management as constituting the Platform. 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.

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.

We are required to be independent and to meet our other ethical responsibilities
in accordance with relevant ethical requirements relating to the examination engagement.

As described in the accompanying 2023 Certification Regarding Compliance with
Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), 1122(d)(4)(vi), and for certain activities related to 1122(d)(4)(xi),
and 1122(d)(4)(xii), the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company
has determined that none of these vendors is considered a “servicer” 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 the SEC’s Compliance and Disclosure









KPMG LLP, a Delaware limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee.













Interpretation (C&DI) 200.06, Vendors Engaged by Servicers(C&DI
200.06). As permitted by C&DI 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 C&DI 200.06 for the vendors and related
servicing criteria as described in its assertion, and we performed no procedures with respect to the Company’s eligibility to apply
C&DI 200.06.

In our opinion, management’s assertion that Wells Fargo Commercial Mortgage
Servicing, a division of Wells Fargo Bank, National Association, complied with the aforementioned Servicing Criteria, including servicing
criteria 1122(d)(4)(i), 1122(d)(4)(vi), 1122(d)(4)(xi), and 1122(d)(4)(xii) for which compliance is determined based on C&DI 200.06
as described above, as of and for the year ended December 31, 2023 is fairly stated, in all material respects.





Charlotte, North Carolina
February 22, 2024





















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