EX-34.10

McGladrey LLP

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Report of Independent Registered Public Accounting Firm

To the Board of Directors
Pentalpha Surveillance, LLC

We have examined management's assertion, included in the accompanying
Management's Report on Assessment of 2013 Compliance by Pentalpha Surveillance,
LLC With Regulation AB Servicing Criteria (Management's Assertion), that
Pentalpha Surveillance, LLC (the Company) complied with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission's
Regulation AB for services by the Company that are encompassed by contractual
obligations to perform Regulation AB reporting (the Platform), including only
those asset-backed securities transactions defined below, as of and for the
year ended December 31, 2013, excluding the following criteria set forth in
Items 1122(d)(1)(i-iv), 1122(d)(2)(i-vii), 1122(d)(3)(ii-iv), 1122(d)(4)(i-vi)
and 1122(d)(4)(viii-xv), which management has determined are not applicable to
the activities performed by the Company with respect to the Platform covered by
this report. The Exhibit to management's assertion identifies the individual
asset-backed transactions defined by management as constituting the Platform.
Management is responsible for the Company's compliance with the applicable
servicing criteria. Our responsibility is to express an opinion on management's
assertion about the Company's compliance with the applicable servicing criteria
based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States) and,
accordingly, included examining, on a test basis, evidence about the Company's
compliance with the applicable servicing criteria, including tests on a sample
basis of the servicing activities related to the Platform, determining whether
the Company performed those activities in compliance with the servicing criteria
during the specified period and performing such other procedures as we
considered necessary in the circumstances. Our procedures were limited to
selected servicing activities performed by the Company during the period covered
by this report and, accordingly, such samples may not have included servicing
activities related to each asset-backed transaction in the Platform. Further, an
examination is not designed to detect noncompliance arising from errors that may
have occurred prior to the period specified above 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 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 Pentalpha Surveillance, LLC complied
with the aforementioned applicable servicing criteria as of and for the year
ended December 31, 2013 for the Platform, is fairly stated, in all material
respects.

/s/ McGladrey LLP

Irvine, CA
March 4, 2014


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