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 2016 Compliance by Pentalpha Surveillance, LLC with Applicable 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 (SEC) Regulation AB for services by the Company that are encompassed by contractual
obligations to perform Regulation AB reporting (Platforms A and B), including only those asset-backed securities transactions defined
below, as of and for the year ended December 31, 2016, excluding the following criteria set forth in Items 1122(d)(1)(i-v), 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 Platform A and excluding the following criteria set forth in Items 1122(d)(1)(i-v), 1122(d)(2)(i-vii),
1122(d)(3)(i)(C-D), 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 Platform B covered by this report. Appendix B to management’s
assertion identifies the individual asset-backed transactions defined by management as constituting Platforms A and B. 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 Platforms A and B, 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 Platforms A and B. 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, 2016 for Platforms A and
B is fairly stated, in all material respects.







Los Angeles, California

February 24, 2017