Report
of Independent Registered Public Accounting Firm





The Board of Directors

Citibank, N.A.:



We have examined management’s
assertion, included in the accompanying Management’s Assertion of Compliance, that the Agency and Trust division of Citibank,
N.A. (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission’s Regulation AB for publicly-issued (i.e., transaction-level reporting initially required under the Securities
Exchange Act of 1934, as amended) and certain privately-issued (i.e., for which transaction-level reporting is required
pursuant to contractual obligation) commercial mortgage-backed securities issued on or after January 1, 2011, as listed in Appendix
A of the accompanying Management’s Assertion of Compliance, for which the Company provides the following servicing functions:
paying agent, certificate administration and trustee; or certificate administration and paying agent (the “Platform”),
except for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(i)-1122(d)(4)(ii) and 1122(d)(4)(iv)-1122(d)(4)(xv), which the Company
has determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelve months
ended December 31, 2014. Servicing criterion 1122(d)(4)(iii) is applicable to the activities the Company performs with respect
to the Platform only as it relates to the Company’s obligation to report additions, removals or substitutions on reports
to investors in accordance with the transaction agreements. With respect to servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(iii),
there were no activities performed during the twelve months ended December 31, 2014 with respect to the Platform, because there
were no occurrences of events that would require the Company to perform such activities. Management is responsible for the Company’s
compliance with the servicing criteria. Our responsibility is to express an opinion on management’s assertion about the
Company’s compliance based on our examination.



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 Platform, testing 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 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.



In our opinion, management’s
assertion that the Company complied with the aforementioned servicing criteria as of and for the twelve months ended December 31,
2014 is fairly stated, in all material respects.









Chicago, Illinois

February 27, 2015



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