Attached files
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. |
Agreements | Agglicable Certification Period | ||||||||
WFRBS 2012-C8 | January 1, 2013, to December 31,2013 | ||||||||
FDIC 2012-C1 | January 1, 2013, to December 31, 2013 | ||||||||
WFCM 2012-LC5 | January 1, 2013, to December 31, 2013 | ||||||||
UBS 2012-C3 | January 1, 2013, to December 31, 2013 | ||||||||
UBS 2012-C4 | January 1, 2013, to December 31, 2013 | ||||||||
GSMS 2012-GCJ9 | January 1, 2013, to December 31,2013 | ||||||||
JPMCC 2012-LC9 | January 1, 2013,to December 31,2013 | ||||||||
COMM 2013-LC6 | January 30, 2013,to December 31, 2013 | ||||||||
WFRBS 2013-C12 | March 20, 2013, to December 31, 2013 | ||||||||
UBS 2013-C6 | April25,2013, to December 31, 2013 | ||||||||
GSMS 2013-GCJ12 | May 30, 2013, to December 31, 2013 | ||||||||
WFRBS 2013-C14 | June 6, 2013,to December 31, 2013 | ||||||||
WFRBS 2011-C5 | June 19,2013, to December 31, 2013 | ||||||||
WFCM 2013-LC12 | July 30, 2013,to December 31,2013 | ||||||||
WFRBS 2011-C2 | August 22, 2013, to December 31, 2013 | ||||||||
WFRBS 2011-C3 | August 22, 2013, to December 31,2013 | ||||||||
WFRBS 2011-C4 | August 22, 2013, to December 31,2013 | ||||||||
UBS 2011-C1 | August 30, 2013,to December 31, 2013 | ||||||||
UBS 2012-Cl | August 30, 2013,to December 31,2013 | ||||||||
WFRBS 2012-C6 | August 30, 2013, to December 31,2013 | ||||||||
GSMS 2011-GC3 | September 4, 2013,to December 31, 2013 | ||||||||
COMM 2013-LC13 | September 27, 2013,to December 31, 2013 | ||||||||
WFRBS 2013-C16 | September 30, 2013,to December 31,2013 | ||||||||
GSMS 2013-GCJ16 | November 20, 2013, to December 31, 2013 | ||||||||
WFRBS 2013-C17 | November 20, 2013, to December 31,2013 | ||||||||
GSMS 2012-GC6 | October 18, 2013,to December 31, 2013 | ||||||||
MSBAM 2013-C13 | December 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 |