Report of Independent Registered Public Accounting Firm





We have examined management’s assertion, included in the
accompanying Management’s Assertion of Compliance, that Trust & Agency Services department of Deutsche Bank National Trust Company
and Deutsche Bank Trust Company Americas (collectively the “Company”) complied with the servicing criteria set forth in Item
1122(d) of the Securities and Exchange Commission’s Regulation AB for the publicly-issued (i.e., transaction-level reporting 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) residential mortgage-backed securities, commercial mortgage-backed securities and other asset-backed
securities issued on or after January 1, 2006, for which the Company provides trustee, certificate administrator, securities administration,
paying agent or custodian services, as defined in the transaction agreements, excluding publicly-issued securities sponsored or issued
by any government sponsored entity (the “Platform”), as of and for the year ended December 31, 2021, except for criteria 1122(d)(4)(iv)
– 1122(d)(4)(xiv), which the Company has determined are not applicable to the activities it performs with respect to the servicing
platform covered by this report. Refer to Appendix A of Management’s Assertion of Compliance for the asset backed transactions covered
by this platform. Management is responsible for the Company’s compliance with those 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 attestation standards
established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board (United States)
and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing criteria
and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all
of the individual asset backed transactions and securities that comprise the platform, testing of less than all of the 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. Although the Company is responsible
for assessing compliance with criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(iii) and 1122(d)(4)(iii) of Regulation AB, there were
no occurrences of events that would require the Company to perform such activities during the year ended December 31, 2021. We believe
that the evidence we obtained is sufficient and appropriate to provide 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 year ended December 31, 2021 for the Platform is fairly stated, in all material
respects.









February 28, 2022







A member firm of Ernst & Young Global Limited