Report of Independent Registered Public Accounting
Firm



The Board of Directors

U.S. Bank National Association



We have examined management’s assertion, included
in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that U.S. Bank National Association
(the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s
Regulation AB for the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the “Platform”), for which the Company
provides document custody services, as of and for the year ended December 31, 2019, except for servicing criteria Items 1122(d)(1)(i),
1122(d)(1)(iii), 1122(d)(1)(v), 1122(d)(2)(i)-(vii), 1122(d)(3)(i)-(iv), and 1122(d)(4)(iv)-(xv), which the Company has determined
are not applicable to the activities it performs with respect to the servicing platform covered by this report. 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, as adopted by 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 Item 1122(d)(1)(ii)
of Regulation AB, there were no servicing activities performed by the Company during the year ended December 31, 2019 that required
these servicing criteria to be complied with. 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, 2019, for the U.S. Bank Corporate
Trust Asset-Backed Securities Platform is fairly stated, in all material respects.



/s/Ernst & Young LLP



Minneapolis, Minnesota

February 27, 2020