Report of Independent Registered Public Accounting Firm Senior Management Rialto Capital Advisors, LLC We  have  examined  management's  assertion,  included  in  the  accompanying Management's  Assertion  on  Compliance  with  Applicable  Regulation  AB  Servicing Criteria ("Management Assertion"),  that  Rialto  Capital  Advisors,  LLC  ("Rialto"),  complied  with  the  servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's (SEC) Regulation AB with respect to the commercial mortgage loan platform *("Regulation AB Platform')*as defined in the Management  Assertion  related  to  the  below  named  Commercial  Mortgage-Asset Backed Securities Transactions, except for any instances of material non-compliance described therein,  as  of  December  31  2012,  and  for  the  reporting  period  of  May  1,  2012,  to December 31, 2012, excluding  criteria  1122  (d)(1)(iii),  (d)(3)(ii),  (d)(3)(iii),  (d)(3)(iv),  (d)(4)(iv),  (d)(4)(v), (d)(4)(ix), (d)(4)(x) (d)(4)(xi), (d)(4)(xii), (d)(4)(xiii), and (d)(4)(xv) which management has determined are not applicable to the activities performed by Rialto with respect to the platform. FDIC 2012 -C1 WFRBS 2012-C8 WFCM 2012-LC5 UBS 2012-C3 UBS 2012-C4 GSMS 2012-GCJ9 JPMCC 2012-LC9 Management  is  responsible  for  Rialto's  compliance  with  the  servicing  criteria.  Our responsibility  is  to  express  an  opinion  on  Management's  Assertion  about  Rialto's compliance with the relevant servicing criteria based on our examination. Our examination was conducted in accordance with standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining on a test basis, evidence about Rialto's compliance with the servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included a selection of samples of transactions and compliance activities related to the platform during the examination period and determining whether Rialto processed those transactions and performed those activities in compliance with the relevant servicing criteria. Our testing of selected transactions and compliance activities was limited to calculations, reports, and activities performed by Rialto during the period covered by this report. Our procedures did not include determining whether errors may have occurred prior to our tests that may have affected the balances or amounts calculated or reported by Rialto during the period covered by this report for the selected transactions or any other transaction, We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Rialto's compliance with the servicing criteria. In  our  opinion,  Management's  Assertion  that  Rialto,  complied  with  the  relevant servicing  criteria  related  to  the  aforementioned  Commercial  Mortgage-Asset  Backed Securities  Transactions,  backed  by  the  mortgage  collateral  pledged  under  such Commercial  Mortgage-Asset  Backed  Securities  Transactions,  as  of  May  1,  2012,  and the aforementioned reporting period ending December 31, 2012, is fairly stated, in all material respects. /s/ NBD Accountants & Consultants, LLP*Atlanta, Georgia.*February 28, 2013. **