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Deloitte.
Deloitte & Touche LLP
Certified Public Accountants
333 Southeast Second Avenue
Suite 3600
Miami, FL 33131
USA
Tel:+1 305 372 3100
Fax: +1 305 372 3160 www.deloitte.com
Certified Public Accountants
333 Southeast Second Avenue
Suite 3600
Miami, FL 33131
USA
Tel:+1 305 372 3100
Fax: +1 305 372 3160 www.deloitte.com
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
LNR Partners, LLC
Miami Beach, Florida
Miami Beach, Florida
We
have examined management's assertion, included in the accompanying
Management's Report on Assessment of Compliance with SEC Regulation AB
Servicing Criteria, that LNR Partners, LLC (the "Company") complied
with the servicing criteria set forth in Item 1122(d) of the Securities
and Exchange Commission's Regulation AB for the commercial
mortgage-backed securities transactions for which the Company served as
special servicer, and that were registered with the Securities and
Exchange Commission pursuant to the Securities Act of 1933 (the
"Platform") as of and for the year ended December 31, 2013, excluding
criteria 1122(d)(l)(iii), (3)(i)(c), (3)(i)(d), (3)(ii), (3)(iii),
(3)(iv), (4)(v), (4)(ix), (4)(x), (4)(xi), (4)(xii), (4)(xiii),
(4)(xiv) and (4) (xv) which management has determined are not
applicable to the activities performed by the Company with respect to
the Platform. Management is responsible for the Company's compliance
with the 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, including tests on a sample basis of the servicing activities
related to the Platform, determining whether the Company performed
those selected 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 included 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.
In
our opinion, management's assertion that the Company complied with the
aforementioned applicable servicing criteria as of and for the year
ended December 31, 2013 for the commercial mortgage-backed securities
Platform is fairly stated, in all material respects.