Report of Independent Registered Public Accounting Firm



To the Board of Directors, The PNC Financial Services Group, Inc.

We have examined management’s assertion, included in the accompanying Management’s
Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, that Midland Loan Services, a division of PNC Bank, National
Association (“Midland” or the “Company”), complied with the servicing criteria set forth in Item 1122(d) of the
Securities and Exchange Commission’s Regulation AB for all transactions serviced on the Enterprise!SM
Loan Management System (the “Platform”) as of December 31, 2023 and for the year then ended excluding criteria 1122(d)(1)(iii),
1122(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), and 1122(d)(4)(xv), which the Company
has determined are not applicable to the servicing activities performed by them with respect to the Platform. Midland’s management
is responsible for its assertion and 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.

As described in management’s assertion, for servicing criteria 1122(d)(1)(i),
1122(d)(4)(i), 1122(d)(4)(iii), 1122(d)(4)(iv), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(xi), and 1122(d)(4)(xii), the Company has
engaged certain vendors to perform the activities required by these servicing criteria. The Company has determined that these vendors
are not considered “servicers” as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility
for assessing compliance with the servicing criteria applicable to each vendor as permitted by Compliance and Disclosure Interpretation
200.06 of the SEC Division of Corporation Finance’s interpretations of the rules adopted under Regulation AB and the Securities
Act and the Exchange Act (“Interpretation 200.06”). As permitted by Interpretation 200.06, the Company has asserted that it
has policies and procedures in place designed to provide reasonable assurance that the vendors’ activities comply in all material
respects with the servicing criteria applicable to each vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 200.06 for the vendors and related criteria as described in its assertion, and we performed no procedures
with respect to the Company’s determination of its eligibility to use Interpretation 200.06.

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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s
assertion about compliance with the applicable servicing criteria is fairly stated, in all material respects, 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 selected asset-backed transactions and
securities that comprise the Platform, testing of 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 applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred 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.
We believe that our examination provides, and that the evidence we obtained is sufficient and appropriate to provide, a reasonable basis
for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the servicing criteria.











PricewaterhouseCoopers LLP, 1100 Walnut Street, Suite 1300, Kansas City, Missouri 64106
T: (816) 472 7921, www.pwc.com/us










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



In our opinion, management’s assertion that Midland complied
with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2023 for all transactions serviced on
the Enterprise!Loan Management System is fairly stated, in all material respects.











February 16, 2024
Kansas City, Missouri











2