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 (the “Servicing
Criteria”) 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, 2022. The Company has determined that Servicing Criterion
1122(d)(1)(v) is applicable only to the activities the Company performs related to the mathematically accurate aggregation of information
received from servicers and the accurate conveyance of such information within reports to investors. 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,
2022 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 with the Servicing Criteria based on our examination.

Our examination was conducted in accordance with the standards of the
Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute
of Certified Public Accountants to obtain reasonable assurance and, accordingly, included examining, on a test basis, evidence about the
Company’s compliance with the Servicing Criteria 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, a Delaware limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited
by guarantee.












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

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, 2022 is fairly stated, in all material respects.







Chicago, Illinois
February 28, 2023






Appendix A

Mortgage-backed Transactions and Securities Constituting
the Platform

DEAL NAME

|Benchmark 2021-B31
    BMARK 2018-B3
    BMARK 2018-B6
    BMARK 2019-B12
    BMARK 2019-B15
    BMARK 2019-B9
    BMARK 2020-B19
    BMARK 2021-B23
    BMARK 2021-B27
    BXCMT 2020-VIVA
    CCMT 2015-GC27
    CCMT16C2
    CCMT16GC37
    CCMT16P4
    CCMT16P6
    CD 2017-CD5 Mortgage Trust
    CF 2019-CF1 Mortgage Trust
    CF 2019-CF2 Mortgage Trust
    CFCRE 2011-C2
    CFK Trust 2020-MF2
    CGCMT 2012-GC8
    CGCMT 2013-375P
    CGCMT 2013-GC15
    CGCMT 2013-GC17
    CGCMT 2013-GCJ11
    CGCMT 2014-GC23
    CGCMT 2014-GC25
    CGCMT 2015-GC29
    CGCMT 2015-GC31
    CGCMT 2015-GC33
    CGCMT 2015-GC35
    CGCMT 2015-P1
    CGCMT 2016-C1
    CGCMT 2016-C3 | CGCMT 2016-P3
    CGCMT 2016-P5
    CGCMT 2017-B1
    CGCMT 2017-C4
    CGCMT 2017-P7
    CGCMT 2017-P8
    CGCMT 2018-B2
    CGCMT 2018-C5
    CGCMT 2018-C6
    CGCMT 2019-C7
    CGCMT 2019-GC41
    CGCMT 2019-GC43
    CGCMT 2020-420K
    CGCMT 2020-555
    CGCMT 2020-GC46
    CGCMT 225 Liberty Street Trust 2016-225L
    GSMC 2011-GC3
    GSMST-2011GC5
    MAD 2019-650M
    MSBAM Trust Series 2014-C17
    NYC 2021-909
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