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 2012, and for the reporting period of May 1, 2012, to
December 31, 2012, 
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), and (d)(4)(xv) which
management has determined are 
not applicable to the activities performed by Rialto with respect to
the platform.
 
 
 FDIC
2012 -C1
 
 
 WFRBS
2012-C8
 
 
 WFCM
2012-LC5
 
 
 UBS
2012-C3
 
 
 UBS
2012-C4
 
 
 GSMS
2012-GCJ9
 
 
 JPMCC
2012-LC9
 
 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 (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 May 1, 2012, and the
aforementioned reporting 
period ending December 31, 2012, is fairly stated, in all material
respects.
 
 /s/  NBD
Accountants & Consultants, LLP
 
 Atlanta,
Georgia.
 February
28, 2013.