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, 2017. 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, 2017 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.









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, 2017 is fairly stated, in all
material respects.









Chicago, Illinois

February 28, 2018



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