COMM 2014-UBS2 Mortgage Trust - FORM 10-K - EX-34 - EXHIBIT 34.2 - March 26, 2015

Attached files

file filename
EX-35 - EXHIBIT 35.8 - COMM 2014-UBS2 Mortgage Trustex358db.htm
EX-35 - EXHIBIT 35.3 - COMM 2014-UBS2 Mortgage Trustex353db.htm
EX-31 - EXHIBIT 31 - COMM 2014-UBS2 Mortgage Trustex31.txt
EX-33 - EXHIBIT 33.3 - COMM 2014-UBS2 Mortgage Trustex333db.htm
EX-35 - EXHIBIT 35.4 - COMM 2014-UBS2 Mortgage Trustex354bcm.htm
EX-33 - EXHIBIT 33.1 - COMM 2014-UBS2 Mortgage Trustex331key.htm
EX-33 - EXHIBIT 33.2 - COMM 2014-UBS2 Mortgage Trustex332lnr.htm
EX-35 - EXHIBIT 35.2 - COMM 2014-UBS2 Mortgage Trustex352lnr.htm
EX-34 - EXHIBIT 34.1 - COMM 2014-UBS2 Mortgage Trustex341key.htm
EX-33 - EXHIBIT 33.11 - COMM 2014-UBS2 Mortgage Trustex3311rca.htm
EX-34 - EXHIBIT 34.4 - COMM 2014-UBS2 Mortgage Trustex344pbls.htm
EX-33 - EXHIBIT 33.14 - COMM 2014-UBS2 Mortgage Trustex3314core.htm
EX-33 - EXHIBIT 33.4 - COMM 2014-UBS2 Mortgage Trustex334pbls.htm
EX-35 - EXHIBIT 35.1 - COMM 2014-UBS2 Mortgage Trustex351key.htm
EX-33 - EXHIBIT 33.15 - COMM 2014-UBS2 Mortgage Trustex3315nts.htm
EX-34 - EXHIBIT 34.11 - COMM 2014-UBS2 Mortgage Trustex3411rca.htm
EX-34 - EXHIBIT 34.15 - COMM 2014-UBS2 Mortgage Trustex3415nts.htm
EX-34 - EXHIBIT 34.14 - COMM 2014-UBS2 Mortgage Trustex3414core.htm
EX-33 - EXHIBIT 33.10 - COMM 2014-UBS2 Mortgage Trustex3310wells.htm
EX-34 - EXHIBIT 34.10 - COMM 2014-UBS2 Mortgage Trustex3410wells.htm
EX-33 - EXHIBIT 33.5 - COMM 2014-UBS2 Mortgage Trustex335berkadia.htm
10-K - FORM 10-K - COMM 2014-UBS2 Mortgage Trustdb14u210k.txt
EX-34 - EXHIBIT 34.3 - COMM 2014-UBS2 Mortgage Trustex343db.htm
EX-34 - EXHIBIT 34.5 - COMM 2014-UBS2 Mortgage Trustex345berkadia.htm

 

 

 

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

 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

 

LNR Partners, LLC
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 31,2014, excluding criteria l122(d)(1)(iii), (3)(i)(c), (3)(i)(d), (3)(ii), (3)(iii), (J)(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 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 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, 2014 for the commercial mortgage-backed securities Platform is fairly stated, in all material respects.

 

 

 

 

February 23, 2015

 

 

 

 

 

Member of
Deloitte Touche Tohmatsu Limited

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