GS Mortgage Securities Trust 2012-GCJ9 - FORM 10-K - EX-34 - 34.2 RIALTO CAPITAL ADVISORS, LLC, AS SPECIAL SERVICER - March 31, 2014

Attached files

file filename
EX-35 - 35.2 RIALTO CAPITAL ADVISORS, LLC, AS SPECIAL SERVICER - GS Mortgage Securities Trust 2012-GCJ9ex35_2rialto2012gcj9.htm
EX-34 - 34.5 CORELOGIC COMMERCIAL REAL ESTATE SERVICES, INC., AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2012-GCJ9ex34_5corelogic.htm
EX-34 - 34.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2012-GCJ9ex34_1wellsfargomastserv.htm
EX-35 - 35.5 MIDLAND LOAN SERVICES, A DIVISION OF PNC BANK, NATIONAL ASSOCIATION, AS SPECIAL SERVICER FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN PRIOR TO DECEMBER 16, 2013 - GS Mortgage Securities Trust 2012-GCJ9ex35_5midlandgoldman.htm
EX-33 - 33.3 U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE, CERTIFICATE ADMINISTRATOR AND CUSTODIAN - GS Mortgage Securities Trust 2012-GCJ9ex33_3usb1122manassert.htm
EX-33 - 33.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2012-GCJ9ex33_1wellsfargo.htm
EX-34 - 34.3 U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE, CERTIFICATE ADMINISTRATOR AND CUSTODIAN - GS Mortgage Securities Trust 2012-GCJ9ex34_3usbaccountantsattest.htm
EX-33 - 33.5 CORELOGIC COMMERCIAL REAL ESTATE SERVICES, INC., AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2012-GCJ9ex33_5corelogic1122.htm
EX-34 - 34.4 PENTALPHA SURVEILLANCE, LLC, AS OPERATING ADVISOR - GS Mortgage Securities Trust 2012-GCJ9ex34_4pentalphaaccounts.htm
EX-34 - 34.10 SITUS HOLDINGS, LLC, AS OPERATING ADVISOR FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex34_10situsopadgcj9.htm
EX-33 - 33.4 PENTALPHA SURVEILLANCE, LLC, AS OPERATING ADVISOR - GS Mortgage Securities Trust 2012-GCJ9ex33_4pentalphamanassert.htm
EX-34 - 34.9 CITIBANK, N.A., AS CERTIFICATE ADMINISTRATOR AND CUSTODIAN FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex34_9citigaccountnts.htm
EX-35 - 35.6 CITIBANK, N.A., AS CERTIFICATE ADMINISTRATOR AND CUSTODIAN FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex35_6citgroupgs.htm
EX-33 - 33.8 MIDLAND LOAN SERVICES, A DIVISION OF PNC BANK, NATIONAL ASSOCIATION, AS SPECIAL SERVICER FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN PRIOR TO DECEMBER 16, 2013 - GS Mortgage Securities Trust 2012-GCJ9ex33_8midland.htm
EX-35 - 35.4 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS PRIMARY SERVICER FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex35_4wells1123cg12cg8forgs.htm
EX-35 - 35.3 U.S. BANK NATIONAL ASSOCIATION, AS CERTIFICATE ADMINISTRATOR - GS Mortgage Securities Trust 2012-GCJ9ex35_3usb12gcj9.htm
EX-35 - 35.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2012-GCJ9ex35_1wellsfargogcj9.htm
EX-33 - 33.6 NATIONAL TAX SEARCH, LLC, AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2012-GCJ9ex33_6nationaltaxsearch.htm
EX-33 - CITIBANK, N.A., AS CERTIFICATE ADMINISTRATOR AND CUSTODIAN FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex33_9citiassertion.htm
EX-33 - 33.2 RIALTO CAPITAL ADVISORS, LLC, AS SPECIAL SERVICER - GS Mortgage Securities Trust 2012-GCJ9ex33_2rialtomanassert.htm
EX-34 - 34.6 NATIONAL TAX SEARCH, LLC, AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2012-GCJ9ex34_6nationaltaxsearch.htm
10-K - GS MORTGAGE SECURITIES TRUST 2012-GCJ9 FORM 10-K - GS Mortgage Securities Trust 2012-GCJ9gsmsc2012gcj9_10K_122013.htm
EX-33 - 33.10 SITUS HOLDINGS, LLC, AS OPERATING ADVISOR FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN - GS Mortgage Securities Trust 2012-GCJ9ex33_10situsopadassert.htm
EX-34 - 34.8 MIDLAND LOAN SERVICES, A DIVISION OF PNC BANK, NATIONAL ASSOCIATION, AS SPECIAL SERVICER FOR THE GANSEVOORT PARK AVENUE MORTGAGE LOAN PRIOR TO DECEMBER 16, 2013 - GS Mortgage Securities Trust 2012-GCJ9ex34_8midlandaccount.htm
NDB LLP
Accountants & Consultants

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 2013, and for the reporting period of January 1, 2013, to December 31, 2013, 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.

AgreementsAgglicable Certification Period
WFRBS 2012-C8January 1, 2013, to December 31,2013
FDIC 2012-C1January 1, 2013, to December 31, 2013
WFCM 2012-LC5January 1, 2013, to December 31, 2013
UBS 2012-C3January 1, 2013, to December 31, 2013
UBS 2012-C4January 1, 2013, to December 31, 2013
GSMS 2012-GCJ9January 1, 2013, to December 31,2013
JPMCC 2012-LC9January 1, 2013,to December 31,2013
COMM 2013-LC6January 30, 2013,to December 31, 2013
WFRBS 2013-C12March 20, 2013, to December 31, 2013
UBS 2013-C6April25,2013, to December 31, 2013
GSMS 2013-GCJ12May 30, 2013, to December 31, 2013
WFRBS 2013-C14June 6, 2013,to December 31, 2013
WFRBS 2011-C5June 19,2013, to December 31, 2013
WFCM 2013-LC12July 30, 2013,to December 31,2013
WFRBS 2011-C2August 22, 2013, to December 31, 2013
WFRBS 2011-C3August 22, 2013, to December 31,2013
WFRBS 2011-C4August 22, 2013, to December 31,2013
UBS 2011-C1August 30, 2013,to December 31, 2013
UBS 2012-ClAugust 30, 2013,to December 31,2013
WFRBS 2012-C6August 30, 2013, to December 31,2013
GSMS 2011-GC3September 4, 2013,to December 31, 2013
COMM 2013-LC13September 27, 2013,to December 31, 2013
WFRBS 2013-C16September 30, 2013,to December 31,2013
GSMS 2013-GCJ16November 20, 2013, to December 31, 2013
WFRBS 2013-C17November 20, 2013, to December 31,2013
GSMS 2012-GC6October 18, 2013,to December 31, 2013
MSBAM 2013-C13December 18, 2013,to December 31, 2013

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 (PCAOB) (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 platfonn 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 repmi 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 Asse1iion that Rialto complied with the relevant servicing criteria related to the aforementioned Commercial Mortgage-Asset Backed Securities Transactions, backed by the mmigage collateral pledged under such Commercial Mortgage-Asset Backed Securities Transactions, as of December 31, 2013, and the aforementioned reporting period then ended, is fairly stated, in all material respects.

/s/ NDB Accountants & Consultants, LLP

Atlanta, Georgia.
February 28, 2014