Report of Independent Registered Public Accounting
Firm

The Board of Directors

The Corporate Trust Services division of Wells Fargo Bank, National
Association:

We have examined management’s assessment, included in the accompanying
Assessment of Compliance with the Applicable Servicing Criteria, that the Corporate Trust Services 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 for commercial mortgage-backed securities (“CMBS”) transactions backed
by pools of commercial mortgage loans and/or backed by CMBS for which the Company provides trustee, securities administration and/or
paying agent services and where some or all of the offered securities for such CMBS transactions were either (a) publicly issued
pursuant to a registration statement delivered under the Securities Act of 1933, as amended, or (b) privately issued pursuant to
an exemption from registration where the Company has an obligation under the transaction agreements to deliver an assessment of
compliance with the applicable servicing criteria under Item 1122(d) of Regulation AB; provided however that, the platform excludes
any transactions (i) where the offered securities were issued, sponsored or guaranteed by any agency or instrumentality of the
U.S. government or any government-sponsored entity, and (ii) where the offered securities were issued pursuant to a transaction
that closed prior to January 1, 2006 and for which the Company outsources all material servicing activities (as defined by Regulation
AB) (the “CMBS Platform”) as of and for the twelve months ended December 31, 2016. Management has determined that
all the servicing criteria set forth in Item 1122(d) are applicable to the Company’s obligations in the related transaction
agreements with respect to the CMBS Platform as of and for the twelve months ended December 31, 2016, except for the following
servicing criteria: 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix),
1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which management has determined are not applicable
to the Company’s obligations in the related transaction agreements with respect to the CMBS Platform as of and for the twelve
months ended December 31, 2016; provided however that, with respect to the CMBS Platform (a) servicing criterion 1122(d)(1)(v)
is applicable only to the Company’s obligations related to the aggregation of information received and the conveyance of
such information, in each case, as required by the transaction agreements and (b) servicing criterion 1122(d)(4)(iii) is applicable
only to the Company’s obligations related to the process of making or effecting an addition, removal or substitution to the
asset pool in accordance with the transaction agreements (the “Applicable Servicing Criteria”). With respect to applicable
servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(iii), management has determined that there were no activities performed during
the twelve months ended December 31, 2016 with respect to the CMBS Platform, because there were no occurrences of events that
would require the Company to perform such activities. Appendix A to the Assessment of Compliance with the Applicable Servicing
Criteria identifies the individual transactions defined by management as constituting the CMBS Platform. Management is responsible
for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion on management’s
assessment about the Company’s compliance based on our examination.

KPMG
LLP is a Delaware limited liability partnership and the U.S. member 
film 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 and, accordingly, included examining, on a test basis, evidence about
the Company’s compliance with the servicing criteria specified above 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 CMBS Platform, testing selected servicing activities related to the CMBS 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.

As described in the accompanying Assessment of Compliance
with the Applicable Servicing Criteria, for servicing criterion 1122(d)(4)(i), the Company has engaged a vendor to perform the
activities required by this servicing criterion. The Company has determined that this vendor is not 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 criterion applicable to this vendor as permitted by the SEC’s Compliance and Disclosure 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 vendor’s activities comply in all material respects
with the servicing criterion applicable to the vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply C&DI 200.06 for the vendor and related criterion as described in management’s Assessment of Compliance
with the Applicable Servicing Criteria, and we performed no procedures with respect to the Company’s eligibility to apply
C&DI 200.06.

In our opinion, management’s assessment that the
Company complied with the aforementioned servicing criteria, including servicing criterion 1122(d)(4)(i) for which compliance is
determined based on C&DI 200.06 as described above, as of and for the twelve months ended December 31, 2016 is fairly
stated, in all material respects.



Chicago, Illinois
February 17, 2017