Exhibit 34.9






Report of Independent Registered
Public Accounting Firm

The Board
of Directors

The Corporate Trust Services division of Wells Fargo Bank,
National Association:

We have examined
management’s assessment, 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 commercial mortgage-backed
securities (“CMBS”) transactions backed by pools of commercial mortgage loans and/or backed by CMBS for which the Company
provides trustee, securities administration and/or paying agent services and where some or all of the offered securities for such
CMBS transactions were either (a) publicly-issued pursuant to a registration statement delivered under the Securities Act of 1933,
or (b) privately-issued pursuant to an exemption from registration where 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 (i) where the offered securities were issued, sponsored or guaranteed by any agency
or instrumentality of the U.S. government or any government sponsored entity, and (ii) where the offered securities were issued
pursuant to a transaction that closed prior to January 1, 2006 and for which the Company outsources all material servicing
activities (as defined by Regulation AB) (the “CMBS Platform”) as of and for the twelve months ended December 31,
2015. Management has determined that all the servicing criteria set forth in Item 1122(d) are applicable to the Company’s
obligations in the related transaction agreements with respect to the CMBS Platform for the twelve months ended December 31,
2015, except for the following servicing criteria: 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii),
1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which management
has determined are not applicable to the activities the Company performed with respect to the CMBS Platform as of and for the twelve
months ended December 31, 2015; provided however that, with respect to the CMBS Platform (a) servicing criterion 1122(d)(1)(v)
is applicable to the activities the Company performs related to the aggregation of information received and the conveyance of such
information as required by the transaction agreements for certain transactions, including those transactions issued on or before
November 23, 2015, where compliance for such activities was previously assessed under other servicing criteria in accordance
with the SEC Division of Corporation Finance’s Manual of Publicly Available Interpretations on Regulation AB and Related
Rules, Interpretation 11.03 and (b) servicing criterion 1122(d)(4)(iii) is applicable only to the activities the Company performs
related to the process of making or effecting an addition, removal or substitution to the asset pool in accordance with the transaction
agreements (the “Applicable Servicing Criteria”). With respect to applicable servicing criteria 1122(d)(2)(iii) and
1122(d)(4)(iii), management has determined that there were no activities performed during the twelve months ended December 31,
2015 with respect to the CMBS Platform, because there were no occurrences of events that would require the Company to perform such
activities. Appendix A to the Assessment of Compliance with the Applicable Servicing Criteria identifies the individual transactions
defined by management as constituting the CMBS Platform. Management is responsible for the Company’s compliance with the
servicing criteria. Our responsibility is to express an opinion on management’s assessment about the Company’s compliance
based on our examination.

KPMG LLP is a Delaware
limited liability partnership,
 the U.S. member firm of KPMG International Cooperative 
(“KPMG International”), a Swiss
entity.









Our examination was conducted in accordance
with the attestation standards of the Public Company Accounting Oversight Board (United States)and, accordingly, included
examining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above 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 CMBS Platform, testing selected servicing activities related to the CMBS 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. 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.



As described
in the accompanying Assessment of Compliance with the Applicable Servicing Criteria, for servicing criterion 1122(d)(4)(i), the
Company has engaged a vendor to perform the activities required by this servicing criterion. 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 criterion applicable to this vendor as permitted by the SEC’s
Compliance and Disclosure Interpretation (“C&DI”) 200.06, Vendors Engaged by Servicers (C&DI 200.06) (formerly
SEC Manual Telephone Interpretation 17.06). As permitted by C&DI 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 criterion applicable to the vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply C&DI 200.06 for the vendor and related criterion as described in management’s Assessment of Compliance
with the Applicable Servicing Criteria, and we performed no procedures with respect to the Company’s eligibility to apply
C&DI 200.06.

In our opinion, management’s assessment
that the Company complied with the aforementioned servicing criteria, including servicing criterion 1122(d)(4)(i) for which compliance
is determined based on C&DI 200.06 as described above, as of and for the twelve months ended December 31, 2015 is fairly
stated, in all material respects.



Chicago, Illinois
February 26, 2016