Report of Independent Registered Public Accounting
Firm

The Board of Directors

Wells Fargo Bank, National Association:

We have examined management’s assertion, 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 residential mortgage-backed securities (“RMBS”) transactions, commercial mortgage-backed
securities (“CMBS”) transactions, and other asset-backed securities (“ABS”) transactions, in each case for which
the Company was appointed to provide document custody services, and for which either (a) some or all of the issued securities for such
RMBS, CMBS, and ABS transactions were publicly offered on or after January 1, 2006 pursuant to a registration statement delivered under
the Securities Act of 1933, as amended, or (b) the issued securities for such RMBS, CMBS, and ABS transactions were privately offered
on or after January 1, 2006 pursuant to an exemption from registration and 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 for which the offered securities were issued, sponsored and/or guaranteed by any agency or instrumentality
of the U.S. government or any government-sponsored entity, other than certain RMBS transactions for which the offered securities were
issued, sponsored and/or guaranteed by the Federal Deposit Insurance Company (the “Document Custody Platform”) as of and for
the twelve months ended December 31, 2022. Appendix A to the ASSESSMENT OF COMPLIANCE WITH THE APPLICABLE SERVICING CRITERIA identifies
the individual asset-backed transactions and securities defined by management as constituting the Document Custody Platform.

Management has determined that the servicing criteria set forth in
Item 1122(d)(1)(ii) and 1122(d)(1)(iv) are applicable to the servicing activities performed by the Company with respect to the Document
Custody Platform as of and for the twelve months ended December 31, 2022 (the “Applicable Servicing Criteria”). The Company’s
management has determined that all other servicing criteria set forth in Item 1122(d) are not applicable to the Company because the Company
does not perform activities with respect to the Document Custody Platform relating to those servicing criteria. 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 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 Applicable 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 Document Custody Platform,
testing selected servicing activities related to the Document Custody Platform, and determining whether the Company processed those selected
transactions and performed those selected activities in compliance with the Applicable 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

KPMG LLP, a Delaware limited liability partnership and
a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee.











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 Applicable Servicing Criteria.

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

In our opinion, management’s assertion that the Company complied
with the aforementioned Applicable Servicing Criteria as of and for the twelve months ended December 31, 2022 is fairly stated, in all
material respects.

We do not express an opinion or any form of assurance on the statements
in Appendix B to the ASSESSMENT OF COMPLIANCE WITH THE APPLICABLE SERVICING CRITERIA.



Chicago,
Illinois
February 17, 2023