Report of Independent
Registered Public Accounting Firm



The Board of Directors

U.S. Bank National Association



We have examined management’s assertion, included in
the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that U.S. 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 the
U.S. Bank Corporate Trust Asset-Backed Securities Platform (the “Platform”), for which the Company provides document custody
services, as of and for the year ended December 31, 2022, except for servicing criteria Items 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(1)(v),
1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv), and 1122(d)(4)(iv)-(xv), which the Company has determined are not applicable to the activities
it performs with respect to the servicing platform covered by this report. Management is responsible for the Company’s compliance
with those servicing criteria. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance
with the servicing criteria based on our examination.



Our examination was conducted in accordance with attestation
standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (United
States) 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 less
than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less than all of the 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. Although the Company is
responsible for assessing compliance with Item 1122(d)(1)(ii) of Regulation AB, there were no servicing activities performed by the Company
during the year ended December 31, 2022 that required these servicing criteria to be complied with. We believe that the evidence we obtained
is sufficient and appropriate to provide a reasonable basis for our opinion.



We are required to be independent of the Company and to meet
our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.



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 year ended December 31, 2022, for the U.S. Bank Corporate Trust Asset-Backed
Securities Platform is fairly stated, in all material respects.



Minneapolis, Minnesota

February 27, 2023