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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, 2016. 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, 2016 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 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 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, 2016 is fairly stated, in all material respects.



Chicago, Illinois

February 24, 2017



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