Exhibit 34.27










Report of Independent Registered Public Accounting
Firm





Senior Management

Rialto Capital Advisors, LLC



We have
examined Management’s Assertion, included in the accompanying Management’s Assertion on Compliance with Applicable
Regulation AB Servicing Criteria (“Management Assertion”), that Rialto Capital Advisors, LLC (“Rialto”),
complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s (SEC) Regulation
AB with respect to the commercial mortgage loan platform (“Regulation AB Platform”)as defined in the Management Assertion related to the below-named Commercial Mortgage-Asset
Backed Securities Transactions, except for any instances of material non-compliance described therein, as of December 31, 2015,
and for the reporting period of January 1, 2015, to December 31,2015, or the applicable shorter period there within, excluding
criteria 1122 (d)(1)(iii), (d)(3)(ii), (d)(3)(iii), (d)(3)(iv), (d)(4)(iv), (d)(4)(v), (d)(4)(ix), (d)(4)(x) (d)(4)(xi), (d)(4)(xii),
(d)(4)(xiii), (d)(4)(xiv), and (d)(4)(xv), which management has determined are not applicable to the activities performed by Rialto
with respect to the platform.



|Pooling and Servicing Agreements | Applicable Certification Period      
|-------------------------------- | -------------------------------------
|WFRBS 2012-C8                    | January 1, 2015, to December 31, 2015
|FDIC 2012-C1                     | January 1, 2015, to December 31, 2015
|WFCM 2012-LC5                    | January 1, 2015, to December 31, 2015
|UBS-Barclays 2012-C3             | January 1, 2015, to December 31, 2015
|UBS-Barclays 2012-C4             | January 1,2015, to December 31, 2015 
|GSMS 2012-GCJ9                   | January 1, 2015, to December 31, 2015
|JPMCC 2012-LC9                   | January 1, 2015, to December 31, 2015
|COMM 2013-LC6                    | January 1, 2015, to December 31, 2015
|WFRBS 2013-C12                   | January 1, 2015, to December 31, 2015
|UBS-Barclays 2013-C6             | January 1, 2015, to December 31, 2015
|GSMS 2013-GCJ12                  | January 1, 2015, to December 31, 2015
|WFRBS 2013-C14                   | January 1, 2015, to December 31, 2015
|WFRBS 2011-C5                    | January 1, 2015, to December 31, 2015
|WFCM 2013-LC12                   | January 1, 2015, to December 31, 2015
|WFRBS 2011-C2                    | January 1, 2015, to December 31, 2015
|WFRBS 2011-C3                    | January 1, 2015, to December 31, 2015



NDB, A PCAOB Registered CPA
Firm

1










|WFRBS 2011-C4                           | January 1, 2015, to December 31, 2015   
|--------------------------------------- | ----------------------------------------
|UBS-Citigroup 2011-C1                   | January 1, 2015, to December 31, 2015   
|UBS 2012-C1                             | January 1, 2015, to December 31, 2015   
|WFRBS 2012-C6                           | January 1, 2015, to December 31, 2015   
|GSMS 2011-GC3                           | January 1, 2015, to December 31, 2015   
|COMM 2013-LC13                          | January 1, 2015, to December 31, 2015   
|WFRBS 2013-C16                          | January 1, 2015, to December 31, 2015   
|GSMS 2013-GCJ16                         | January 1, 2015, to December 31, 2015   
|WFRBS 2013-C17                          | January 1, 2015, to December 31, 2015   
|GSMS 2012-GC6                           | January 1, 2015, to December 31, 2015   
|MSBAM 2013-C13                          | January 1, 2015, to December 31, 2015   
|COMM 2014-CCRE14                        | January 1, 2015, to December 31, 2015   
|MSBAM 2014-C14                          | January 1, 2015, to December 31, 2015   
|WFRBS 2014-LC14                         | January 1, 2015, to December 31, 2015   
|COMM 2014-LC15                          | January 1, 2015, to December 31, 2015   
|WFRBS 2014-C20                          | January 1, 2015, to December 31, 2015   
|COMM 2014-CCRE18                        | January 1, 2015, to December 31, 2015   
|CGCMT 2014-GC23                         | January 1, 2015, to December 31, 2015   
|MSBAM 2014-C17                          | January 1, 2015, to December 31, 2015   
|COMM 2014-UBS5                          | January 1, 2015, to December 31, 2015   
|MSBAM 2014-C18                          | January 1, 2015, to December 31, 2015   
|COMM 2012-CCRE4                         | January 1, 2015, to December 31, 2015   
|COMM 2012-LC4                           | January 1, 2015, to December 31, 2015   
|WFRBS 2014-C24                          | January 1, 2015, to December 31, 2015   
|JPMBB 2014-C25                          | January 1, 2015, to December 31, 2015   
|LCCM 2014-909                           | January 1, 2015, to December 31, 2015   
|MLMI1998-C3                             | January 1, 2015, to December 31, 2015   
|Carefree Portfolio Trust 2014-CARE MZ A | January 1, 2015, to December 31, 2015   
|WFCM 2014-LC18                          | January 1, 2015, to December 31, 2015   
|COMM 2015-DC1                           | March 4, 2015, to December 31, 2015     
|GSMS 2015-GC28                          | February 27, 2015, to December 31, 2015 
|WFCM 2015-C27                           | March 12, 2015, to December 31, 2015    
|WFCM 2015-LC20                          | March 31, 2015, to December 31, 2015    
|WFCM 2015-NXS1                          | April 29, 2015, to December 31, 2015    
|CSAIL 2015-C2                           | May 20, 2015, to December 31, 2015      
|CGCMT 2015-GC27*                        | July 1, 2015, to December 31, 2015      
|WFCM 2015-NXS2                          | July 14, 2015, to December 31, 2015     
|COMM 2015-PC1                           | July 14, 2015, to December 31, 2015     
|CSAIL 2015-C3                           | August 18, 2015, to December 31, 2015   
|WFCM 2015-SG1                           | August 27, 2015, to December 31, 2015   
|WFCM 2015-LC22                          | September 29, 2015, to December 31, 2015
|COMM 2015-CCRE27                        | October 29, 2015, to December 31, 2015  
|WFCM 2015-NXS4                          | December 9, 2015, to December 31, 2015  
|MSCI 2015-UBS8                          | December 15,2015, to December 31, 2015  

*As special servicer solely for the Boca Hamptons Plaza Portfolio Loan Combination.





NDB, A PCAOB Registered CPA
Firm

2






Management is responsible for
Rialto’s compliance with the servicing criteria. Our responsibility is to express an opinion on Management’s Assertion
about Rialto’s compliance with the relevant servicing criteria based on our examination.



Our examination was conducted
in accordance with standards of the Public Company Accounting Oversight Board (PCAOB) (United States) and, accordingly, included
examining on a test basis, evidence about Rialto’s compliance with the servicing criteria and performing such other procedures
as we considered necessary in the circumstances. Our examination included a selection of samples of transactions and compliance
activities related to the platform during the examination period and determining whether Rialto processed those transactions and
performed those activities in compliance with the relevant servicing criteria. Our testing of selected transactions and compliance
activities was limited to calculations, reports, and activities performed by Rialto during the period covered by this report. Our
procedures did not include determining whether errors may have occurred prior to our tests that may have affected the balances
or amounts calculated or reported by Rialto during the period covered by this report for the selected transactions or any other
transaction. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal
determination on Rialto’s compliance with the servicing criteria.



In our opinion, Management’s
Assertion that Rialto complied with the relevant servicing criteria related to the aforementioned Commercial Mortgage-Asset Backed
Securities Transactions, backed by the mortgage collateral pledged under such Commercial Mortgage-Asset Backed Securities Transactions,
as of December 31, 2015, and the aforementioned reporting period then ended, is fairly stated, in all material respects.







Atlanta, Georgia.
March 15, 2016.