Report of Independent Registered
Public Accounting Firm



To the Audit Committee of Computershare
Trust Company, National Association

We have examined management’s assertion, included in the accompanying
Assessment of Compliance with the Applicable Servicing Criteria: Computershare Corporate Trust - Document Custody Platformthat
Computershare Trust Company, 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 the 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 provides document custody services, either directly in the related role for such services or as the
agent of the party performing such 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 (and/or the party for whom it acts as agent) 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 December 31, 2022 and for the year then ended (the “Period”), excluding criteria 1122(d)(1)(i); 1122(d)(1)(iii);
1122(d)(1)(v); 1122(d)(2)(ivii); 1122(d)(3)(i-iv); and 1122(d)(4)(iv-xv), which Management has determined are not applicable to either
the Company’s obligations, or the obligations of the party for whom the Company ultimately acts as agent, in either case under the
related transaction agreements with respect to the Document Custody Platform for the Period (as applicable, the “Company’s
Obligations”); provided however that, with respect to the Document Custody Platform (a) servicing criterion 1122(d)(4)(iii) is applicable
only as it relates to the Company’s Obligation to review and maintain the required loan documents related to any additions, removals
or substitutions in accordance with the transaction agreements.

As described in management's assertion, for servicing criteria 1122(d)(4)(i) and
1122(d)(4)(ii), the Company has engaged a vendor to perform the activities required by these servicing criteria. 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 criteria applicable to the 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 vendor's activities comply in all material
respects with the servicing criteria applicable to the vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply Interpretation 200.06 for the vendor 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.

Appendix A to management's assertion identifies the individual asset-backed
transactions and securities defined by management as constituting the Document Custody Platform.

PricewaterhouseCoopers LLP, 101 Seaport Boulevard, Boston, MA 02210
T: (617) 530 5000, www.pwc.com/us
















The Company’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.

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 Document Custody Platform, testing of 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. 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.

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 Computershare Trust
Company, National Association complied with the aforementioned applicable servicing criteria as of and for the year ended December 31,
2022 for the Document Custody Platform is fairly stated, in all material respects.



Boston, Massachusetts
February 15, 2023

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