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Report of Independent
Registered Public Accounting Firm



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 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 for the 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”), as of and for the year ended December 31, 2023 except
for 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 servicing platform covered by this report. Refer to Appendix A of Management’s Assertion of Compliance for
the asset backed transactions covered by this platform. Management is responsible for the Company’s compliance with those 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.



Our examination was conducted in accordance with
attestation standards established by the American Institute of Certified Public Accountants and 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 and performing such other procedures as we considered necessary in the circumstances. Our examination included testing
of less than all of the individual asset backed transactions and securities that comprise the platform, testing of less than all of the
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. Although
the Company is responsible for assessing compliance with criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(iii) and 1122(d)(4)(iii)
of Regulation AB, there were no servicing activities performed by the Company during the year ended December 31, 2023 that required these
servicing criteria to be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable
basis for our opinion.



We are required to be independent of the Company
and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.



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, 2023 for the platform
is fairly stated, in all material respects.





| | /s/ Ernst & Young LLP
| | ---------------------



February 29, 2024