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KPMG LLP

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Suite 5500

200 E. Randolph Street

Chicago, IL 60601-6436



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, 2018. 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, 2018 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,
                                                                                                                              2018.
|- | 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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.













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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, 2018, is fairly stated, in
all material respects.



/s/KPMG LLP



Chicago, Illinois
February 28, 2019