COMM 2014-CCRE14 Mortgage Trust - FORM 10-K - EX-34 - EXHIBIT 34.40 - March 23, 2016

Attached files

file filename
10-K - FORM 10-K - COMM 2014-CCRE14 Mortgage Trustdb141410k.txt
EX-31 - EXHIBIT 31 - COMM 2014-CCRE14 Mortgage Trustex31.txt
EX-33 - EXHIBIT 33.3 - COMM 2014-CCRE14 Mortgage Trustex333db.htm
EX-35 - EXHIBIT 35.3 - COMM 2014-CCRE14 Mortgage Trustex353db.htm
EX-34 - EXHIBIT 34.6 - COMM 2014-CCRE14 Mortgage Trustex346nts.htm
EX-33 - EXHIBIT 33.6 - COMM 2014-CCRE14 Mortgage Trustex336nts.htm
EX-35 - EXHIBIT 35.20 - COMM 2014-CCRE14 Mortgage Trustex3520db.htm
EX-34 - EXHIBIT 34.5 - COMM 2014-CCRE14 Mortgage Trustex345core.htm
EX-34 - EXHIBIT 34.4 - COMM 2014-CCRE14 Mortgage Trustex344pbls.htm
EX-33 - EXHIBIT 33.5 - COMM 2014-CCRE14 Mortgage Trustex335core.htm
EX-33 - EXHIBIT 33.4 - COMM 2014-CCRE14 Mortgage Trustex334pbls.htm
EX-34 - EXHIBIT 34.1 - COMM 2014-CCRE14 Mortgage Trustex341wells.htm
EX-33 - EXHIBIT 33.1 - COMM 2014-CCRE14 Mortgage Trustex331wells.htm
EX-35 - EXHIBIT 35.1 - COMM 2014-CCRE14 Mortgage Trustex351wells.htm
EX-33 - EXHIBIT 33.2 - COMM 2014-CCRE14 Mortgage Trustex332rialto.htm
EX-35 - EXHIBIT 35.2 - COMM 2014-CCRE14 Mortgage Trustex352rialto.htm
EX-35 - EXHIBIT 35.19 - COMM 2014-CCRE14 Mortgage Trustex3519wells.htm
EX-35 - EXHIBIT 35.17 - COMM 2014-CCRE14 Mortgage Trustex3517wells.htm
EX-35 - EXHIBIT 35.16 - COMM 2014-CCRE14 Mortgage Trustex3516wells.htm
EX-34 - EXHIBIT 34.2 - COMM 2014-CCRE14 Mortgage Trustex342rialto.htm
EX-35 - EXHIBIT 35.18 - COMM 2014-CCRE14 Mortgage Trustex3518wells.htm
EX-33 - EXHIBIT 33.40 - COMM 2014-CCRE14 Mortgage Trustex3340situsoa.htm
EX-34 - EXHIBIT 34.32 - COMM 2014-CCRE14 Mortgage Trustex3432wellsca.htm
EX-34 - EXHIBIT 34.33 - COMM 2014-CCRE14 Mortgage Trustex3433wellscust.htm
EX-33 - EXHIBIT 33.33 - COMM 2014-CCRE14 Mortgage Trustex3333wellscust.htm
EX-34 - EXHIBIT 34.44 - COMM 2014-CCRE14 Mortgage Trustex3444prudential.htm
EX-35 - EXHIBIT 35.22 - COMM 2014-CCRE14 Mortgage Trustex3522prudential.htm
EX-33 - EXHIBIT 33.44 - COMM 2014-CCRE14 Mortgage Trustex3344prudential.htm
EX-34 - EXHIBIT 34.3 - COMM 2014-CCRE14 Mortgage Trustex343db.htm
EX-33 - EXHIBIT 33.32 - COMM 2014-CCRE14 Mortgage Trustex3332wellsca.htm
Exhibit 34.40

 

 

 

 

Report of Independent Registered Public Accounting Firm

 

  

Board of Directors
Situs Holdings, LLC

 

We have examined management's assertion, included in the accompanying Certification Regarding Compliance with Applicable Servicing Criteria (“Management's Assertion”), that Situs Holdings, LLC (the “Company”) complied with servicing criteria set forth in Items 1117, 1119, 1122(d)(3)(i), 1122(d)(4)(1) and 1122(d)(4)(vii) of the U.S. Securities and Exchange Commission's Regulation AB included in Appendix A as of and for the year ended December 31, 2015, with respect to the Company's Operating or Trust Advisor Services performed over the deals listed in Appendix B (the “Platform”). Management is responsible for the Company's compliance with the applicable servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with the applicable servicing criteria for the Platform based on our examination.

Our examination was conducted in accordance with the 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 for the Services and performing such other procedures as we considered necessary in the circumstances. Our examination was not designed to detect material noncompliance that may have occurred prior to the period covered by this report and that may have affected the Company's activities with respect to the Platform 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 Sims Holdings, LLC complied with the aforementioned minimum servicing standards as of and for the year ended December 31, 2015, for the Platform is fairly stated, in all material respects.

 

 

Kansas City, Missouri
February 18, 2016