Report of Independent Registered Public Accounting Firm





To the Board of Directors

Situs Holdings, LLC





We have examined management’s assertion, included in the accompanying Management’s
Report on Assessment of Compliance with Applicable Regulation AB Servicing Criteria (Management’s Assertion), that Situs
Holdings, LLC (the Company) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s
(SEC) Regulation AB for services by the Company that are encompassed by contractual obligations to perform Regulation AB reporting
for the Special Servicing Platform (the “Platform”), including only those asset-backed securities transactions defined
below, as of and for the year ended December 31, 2017, excluding the following criteria set forth in Items 1122(d)(1)(iii),
1122(d)(3)(i)(B-D), 1122(d)(3)(ii-iv), 1122(d)(4)(iv-v), 1122(d)(4)(ix), and 1122(d)(4)(xv), which management has determined are
not applicable to the activities performed by the Company with respect to the Platform covered by this report. The Platform consists
of the asset-backed transactions and securities for which the Company acted as servicer as defined by management in Management’s
Report. Management is responsible for Situs Holdings, LLC’s compliance with the applicable servicing criteria. Our responsibility
is to express an opinion on management’s assertion about the Company’s compliance with the applicable servicing criteria
based on our examination.



Our examination was conducted in accordance with attestation standards of 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, including tests on a sample basis of the servicing activities
related to the Platform, determining whether the Company performed those activities in compliance with the servicing criteria during
the specified period and performing such other procedures as we considered necessary in the circumstances. Our procedures were
limited to selected servicing activities performed by the Company during the period covered by this report and, accordingly, such
samples may not have included servicing activities related to each asset-backed transaction in the Platform. Further, an examination
is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that may
have affected the balances or amounts calculated or reported by the Company during the period covered by this report. 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.



As described in Management’s Assertion, for servicing criterion 1122(d)(2)(vii),
the Company has engaged vendors to perform certain activities required by this servicing criterion. The Company has determined
that these vendors are not considered “servicers” as defined in Item 1101(j) of Regulation AB, and the Company has
elected to take responsibility for assessing compliance with the servicing criterion applicable to these vendors as permitted by
Section 200.06 of the Compliance and Disclosure Interpretations (Section 200.06). As permitted by Section 200.06, the Company has
asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendor's activities comply
in all material respects with the servicing criterion applicable to these vendors. The Company is solely responsible for determining
that it meets the SEC requirements to apply Section 200.06 for the vendors and related criterion as described in its assertion,
and we performed no procedures with respect to the Company’s determination of its eligibility to use Section 200.06.
















In our opinion, management’s assertion that Situs Holdings, LLC complied
with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2017, for the Special Servicing
Platform is fairly stated, in all material respects.





Duluth, Minnesota

February 28, 2018