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, 2019. 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, 2019 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 is a Delaware limited liability partnership and the U.S. member
firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative (“KPMG International”), a Swiss entity.










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,
2019 is fairly stated, in all material respects.







Chicago, Illinois
February 28, 2020