COMM 2014-UBS2 Mortgage Trust - FORM 10-K - EX-34 - EXHIBIT 34.4 - 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-34 - EXHIBIT 34.2 - COMM 2014-UBS2 Mortgage Trustex342lnr.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-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

 

 

 

Report of Independent Registered Public Accounting Firm

Managing Member

Park Bridge Lender Services LLC

New York, NY

 

 

We have examined management’s assertion, included in the accompanying Management’s Report on Assessment of 2014 Compliance by Park Bridge Lender Services LLC with Regulation AB Servicing Criteria (“Management’s Report”), that Park Bridge Lender Services LLC (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB as of and for the year ended December 31, 2014, excluding those criteria noted as not applicable (N/A) within Exhibit B to Management’s Report. The transactions covered by this report are only those transactions processed by the Company in its capacity as trust advisor or operating advisor for the asset backed securities transactions (the “Platform”) identified in Management’s Report. Reference Exhibit A to Management’s Report for the transactions covered by this examination. Management is responsible for the Company’s compliance with the applicable servicing criteria. Our responsibility is to express an opinion on management’s assertion based on our examination.

 

Our examination was conducted in accordance with attestation standards of the Public Company Accounting Oversight Board (United States) and, accordingly, including examining, on a test basis, evidence about the Company’s compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of a selected sample of the servicing activities related to the Platform, determining whether the Company performed those selected activities in compliance with the applicable servicing criteria during the specified period. Our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our examination was not designed to detect material noncompliance arising from errors that may have occurred prior to or subsequent to our tests, that may have affected the Company’s servicing activities 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 applicable servicing criteria.

 

In our opinion, management’s assertion that the Company complied with the aforementioned applicable servicing criteria identified in Exhibit B to Management’s Report with respect to the transactions identified in Exhibit A to Management’s Report as of and for the year ended December 31, 2014, for the Platform, is fairly stated in all material aspects.

 

 

 

 

Curcio, Wieseltheir & Cohen, C.P.A.’S, P.C.

New York, NY

February 20, 2015

 

 

MEMBER OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS