GS Mortgage Securities Trust 2012-GCJ9 - FORM 10-K/A - EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.2 RIALTO ACCOUNTANT ATTESTATION - July 8, 2013

Attached files

file filename
10-K/A - GSMSC 2012-GCJ9 FORM 10-K/A - GS Mortgage Securities Trust 2012-GCJ9gsmsc2012gcj910k_a.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.3 USBANK STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit353usbanknationalasso.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.6 NTS MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit336nationaltaxsearchm.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.2 RIALTO MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit332rialtocapitaladvis.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.2 RIALTO STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit352rialtocapitaladvis.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.1 WELLS FARGO MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit331wellsfargomanageme.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.1 WELLS FARGO ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit341wellsfargoaccounta.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.6 NTS ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit346nationaltaxsearcha.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.1 WELLS FARGO STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit351wellsfargoannualst.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.5 CORELOGIC ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit345corelogicaccountan.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.5 CORELOGIC MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit335corelogicmanagemen.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.3 PENTALPHA ACCOUNTANT ATTESTION - GS Mortgage Securities Trust 2012-GCJ9exhibit343pentalphasurveilla.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.4 USBANK ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit344usbanknationalasso.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.3 PENTALPHA MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit333pentalphasurveilla.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.4 USBANK MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit334usbanknationalasso.htm
EX-31 - GSMSC 2012-GCJ9 EXHIBIT 31 SOX AMENDED - GS Mortgage Securities Trust 2012-GCJ9exhibit31soxamended.htm

Report of Independent Registered Public Accounting Firm
Senior Management
Rialto Capital Advisors, LLC
We have examined management's assertion, included in the accompanying
Management's Assertion on Compliance with Applicable Regulation AB Servicing
Criteria ("Management
Assertion"), that Rialto Capital Advisors, LLC ("Rialto"), complied with the servicing
criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's (SEC) Regulation
AB with respect to the commercial mortgage loan platform ("Regulation AB Platform')
as defined in the
Management Assertion related to the below named Commercial Mortgage-Asset
Backed
Securities Transactions, except for any instances of material non-compliance described
therein, as of December 31 2012, and for the reporting period of May 1, 2012, to
December 31, 2012,
excluding criteria 1122 (d)(1)(iii), (d)(3)(ii), (d)(3)(iii), (d)(3)(iv), (d)(4)(iv), (d)(4)(v),
(d)(4)(ix), (d)(4)(x) (d)(4)(xi), (d)(4)(xii), (d)(4)(xiii), and (d)(4)(xv) which management
has determined are not applicable to the activities performed by Rialto with respect to the
platform.
FDIC 2012 -C1
WFRBS 2012-C8
WFCM 2012-LC5
UBS 2012-C3
UBS 2012-C4
GSMS 2012-GCJ9
JPMCC 2012-LC9
Management is responsible for Rialto's compliance with the servicing criteria. Our
responsibility is to express an opinion on Management's Assertion about Rialto's
compliance with the relevant servicing criteria based on our examination.
Our examination was conducted in accordance with standards of the Public Company
Accounting Oversight Board (United States) and, accordingly, included examining on a
test basis, evidence about Rialto's compliance with the servicing criteria and performing
such other procedures as we considered necessary in the circumstances. Our examination
included a selection of samples of transactions and compliance activities related to the
platform during the examination period and determining whether Rialto processed those
transactions and performed those activities in compliance with the relevant servicing
criteria. Our testing of selected transactions and compliance activities was limited to
calculations, reports, and activities performed by Rialto during the period covered by this
report. Our procedures did not include determining whether errors may have occurred prior
to our tests that may have affected the balances or amounts calculated or reported by Rialto
during the period covered by this report for the selected transactions or any other
transaction, We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on Rialto's compliance with the
servicing criteria.
In our opinion, Management's Assertion that Rialto, complied with the relevant
servicing criteria related to the aforementioned Commercial Mortgage-Asset Backed
Securities Transactions, backed by the mortgage collateral pledged under such
Commercial Mortgage-Asset Backed Securities Transactions, as of May 1, 2012, and
the aforementioned reporting period ending December 31, 2012, is fairly stated, in all
material respects.
/s/
NBD Accountants & Consultants, LLP
Atlanta, Georgia.
February 28, 2013.