Exhibit 34.10




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        Suite 1400
        55 Second Street
        San Francisco, CA 94105
| | ------------------------------------------------------------------------------------



Report of Independent
Registered Public Accounting Firm

The Board of Directors

Wells Fargo Bank, National Association:

We
have examined management’s assessment, included in the accompanying Management’s Assessment, that Wells Fargo Commercial
Mortgage Servicing, a 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 the servicing of commercial loans (the
Platform), except for servicing criteria 1122(d)(1)(iii), 1122(d)(3)(i)(B-D), 1122(d)(3)(ii-iv), and 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 year ended
December 31, 2015. The Company has determined that servicing criteria 1122(d)(4)(xi) and 1122(d)(4)(xii) are applicable to the
activities the Company performs with respect to the Platform, except for certain tax payment activities which the Company has
engaged various vendors to perform. With respect to applicable servicing criterion 1122(d)(4)(iii), the Company has determined
that there were no activities performed during the year ended December 31, 2015 with respect to the Platform, because there were
no occurrences of events that would require the Company to perform such activities. The Company has determined that servicing
criterion 1122(d)(1)(v) is applicable to the activities the Company performs with respect to the Platform for all transactions
and securities in the Platform, including those issued on or before November 23, 2015, for which compliance was previously assessed
under other servicing criteria in accordance with the SEC Division of Corporate Finance’s Manual of Publicly Available
Interpretations on Regulation and Related Rules, Interpretation 11.03,as applicable, for the 2015 assessment period as of
and for the year ended December 31, 2015. Appendix A to the accompanying Management’s Assessment identifies the commercial
mortgage pools and other structures involving the commercial loans defined by management as constituting the 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.

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.

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







As
described in the accompanying Management’s Assessment, for servicing criteria 1122(d)(1)(i), 1122(d)(3)(i)(A), 1122(d)(4)(i),
and 1122(d)(4)(vi), the Company has engaged various vendors to perform the activities required by these servicing criteria. The
Company has determined that none of these vendors is 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 criteria applicable to each
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 vendors’ activities comply
in all material respects with the servicing criteria applicable to each vendor. The Company is solely responsible for determining
that it meets the SEC requirements to apply C&DI 200.06 for the vendors and related criteria as described in its assertion,
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
criteria 1122(d)(1)(i), 1122(d)(3)(i)(A), 1122(d)(4)(i), and 1122(d)(4)(vi), for which compliance is determined based on C&DI
200.06 as described above, as of and for the year ended December 31, 2015 is fairly stated, in all material respects.



San Francisco, California
 March 18, 2016