GS Mortgage Securities Trust 2012-GCJ9 - FORM 10-K/A - EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.3 PENTALPHA ACCOUNTANT ATTESTION - July 8, 2013

Attached files

file filename
10-K/A - GSMSC 2012-GCJ9 FORM 10-K/A - GS Mortgage Securities Trust 2012-GCJ9gsmsc2012gcj910k_a.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.3 USBANK STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit353usbanknationalasso.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.6 NTS MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit336nationaltaxsearchm.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.2 RIALTO MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit332rialtocapitaladvis.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.2 RIALTO STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit352rialtocapitaladvis.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.1 WELLS FARGO MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit331wellsfargomanageme.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.1 WELLS FARGO ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit341wellsfargoaccounta.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.6 NTS ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit346nationaltaxsearcha.htm
EX-35 - GSMSC 2012-GCJ9 EXHIBIT 35.1 WELLS FARGO STATEMENT OF COMPLIANCE - GS Mortgage Securities Trust 2012-GCJ9exhibit351wellsfargoannualst.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.5 CORELOGIC ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit345corelogicaccountan.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.5 CORELOGIC MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit335corelogicmanagemen.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.4 USBANK ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit344usbanknationalasso.htm
EX-34 - GSMSC 2012-GCJ9 EXHIBIT 34.2 RIALTO ACCOUNTANT ATTESTATION - GS Mortgage Securities Trust 2012-GCJ9exhibit342rialtocapitaladvis.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.3 PENTALPHA MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit333pentalphasurveilla.htm
EX-33 - GSMSC 2012-GCJ9 EXHIBIT 33.4 USBANK MANAGEMENT ASSESSMENT - GS Mortgage Securities Trust 2012-GCJ9exhibit334usbanknationalasso.htm
EX-31 - GSMSC 2012-GCJ9 EXHIBIT 31 SOX AMENDED - GS Mortgage Securities Trust 2012-GCJ9exhibit31soxamended.htm

Report of Independent Registered Public Accounting Firm

To the Board of Directors
Pentalpha Surveillance, LLC


We have examined management's assertion, included in the accompanying Management's Report on
Assessment of 2012 Compliance with Applicable Servicing Criteria (Management's Assertion), that
Pentalpha Surveillance, LLC (the Company) complied with the servicing criteria set forth in item 1122(d)
of the Securities and Exchange Commission's (SEC) Regulation AB for services by the Company that are
encompassed by contractual obligations to perform Regulation AB reporting (the Platform), including
only those asset-backed securities transactions defined below, as of and for the year ended December 31,
2012, excluding the following criteria set forth in items 1122(d)(1)(i-iv), 1122(d)(2)(i-vii), 1122(d)(3)(ii-
iv), 1122(d)(4)(i-vi) and 1122(d)(4)(viii-xv), which management has determined are not applicable to the
activities performed by the Company with respect to the Platform. Appendix A to Management's
Assertion identifies the individual asset-backed transactions identified by management as constituting the
Platform. Management is responsible for the Company's compliance with its contractual obligations and
its assertion. Our responsibility is to express an opinion on Management's Assertion 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
activities related to the Platform and 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. 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 or its contractual
obligations.

In our opinion, Management's Assertion as of and for the year ended December 31, 2012 for the
Platform, is fairly stated, in all material respects.


/s/ McGladrey LLP

Irvine, CA
February 25, 2013