Attached files

file filename
EX-31 - EX-31 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex31.htm
EX-33.1 - EX-33.1 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex331.htm
EX-34.1 - EX-34.1 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex341.htm
EX-35.2 - EX-35.2 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex352.htm
EX-35.3 - EX-35.3 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex353.htm
EX-35.5 - EX-35.5 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex355.htm
EX-35.4 - EX-35.4 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex354.htm
EX-34.7 - EX-34.7 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex347.htm
EX-33.2 - EX-33.2 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex332.htm
EX-35.9 - EX-35.9 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex359.htm
EX-34.4 - EX-34.4 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex344.htm
EX-33.4 - EX-33.4 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex334.htm
EX-33.6 - EX-33.6 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex336.htm
EX-33.9 - EX-33.9 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex339.htm
EX-34.9 - EX-34.9 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex349.htm
EX-33.15 - EX-33.15 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex3315.htm
EX-34.14 - EX-34.14 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex3414.htm
EX-33.14 - EX-33.14 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex3314.htm
EX-34.12 - EX-34.12 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex3412.htm
EX-33.12 - EX-33.12 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex3312.htm
EX-35.1 - EX-35.1 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex351.htm
EX-34.3 - EX-34.3 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex343.htm
EX-33.7 - EX-33.7 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex337.htm
EX-33.5 - EX-33.5 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex335.htm
EX-35.7 - EX-35.7 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex357.htm
10-K - 10-K - Citigroup Commercial Mortgage Trust 2015-GC27d132277d10k.htm
EX-35.6 - EX-35.6 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex356.htm
EX-34.2 - EX-34.2 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex342.htm
EX-34.6 - EX-34.6 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex346.htm
EX-33.3 - EX-33.3 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex333.htm
EX-35.8 - EX-35.8 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex358.htm
EX-34.5 - EX-34.5 - Citigroup Commercial Mortgage Trust 2015-GC27d132277dex345.htm

Exhibit 34.15

[Logo: 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, 2015, and for the reporting period of January 1, 2015, to December 31, 2015, or the applicable shorter period there within, 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), (d)(4)(xiv), and (d)(4)(xv), which management has determined are not applicable to the activities performed by Rialto with respect to the platform.

 

Pooling and Servicing Agreements    Applicable Certification Period

    WFRBS 2012-C8

   January 1, 2015, to December 31, 2015

    FDIC 2012-C1

   January 1, 2015, to December 31, 2015

    WFCM 2012-LC5

   January 1, 2015, to December 31, 2015

    UBS-Barclays 2012-C3

   January 1, 2015, to December 31, 2015

    UBS-Barclays 2012-C4

   January 1, 2015, to December 31, 2015

    GSMS 2012-GCJ9

   January 1, 2015, to December 31, 2015

    JPMCC 2012-LC9

   January 1, 2015, to December 31, 2015

    COMM 2013-LC6

   January 1, 2015, to December 31, 2015

    WFRBS 2013-C12

   January 1, 2015, to December 31, 2015

    UBS-Barclays 2013-C6

   January 1, 2015, to December 31, 2015

    GSMS 2013-GCJ12

   January 1, 2015, to December 31, 2015

    WFRBS 2013-C14

   January 1, 2015, to December 31, 2015

    WFRBS 2011-C5

   January 1, 2015, to December 31, 2015

    WFCM 2013-LC12

   January 1, 2015, to December 31, 2015

    WFRBS 2011-C2

   January 1, 2015, to December 31, 2015

    WFRBS 2011-C3

   January 1, 2015, to December 31, 2015

    WFRBS 2011-C4

   January 1, 2015, to December 31, 2015

    UBS-Citigroup 2011-C1

   January 1, 2015, to December 31, 2015

    UBS 2012-C1

   January 1, 2015, to December 31, 2015

    WFRBS 2012-C6

   January 1, 2015, to December 31, 2015

    GSMS 2011-GC3

   January 1, 2015, to December 31, 2015

    COMM 2013-LC13

   January 1, 2015, to December 31, 2015

    WFRBS 2013-C16

   January 1, 2015, to December 31, 2015

 

NDB, A PCAOB Registered CPA Firm


    GSMS 2013-GCJ16

   January 1, 2015, to December 31, 2015

    WFRBS 2013-C17

   January 1, 2015, to December 31, 2015

    GSMS 2012-GC6

   January 1, 2015, to December 31, 2015

    MSBAM 2013-C13

   January 1, 2015, to December 31, 2015

    COMM 2014-CCRE14

   January 1, 2015, to December 31, 2015

    MSBAM 2014-C14

   January 1, 2015, to December 31, 2015

    WFRBS 2014-LC14

   January 1, 2015, to December 31, 2015

    COMM 2014-LC15

   January 1, 2015, to December 31, 2015

    WFRBS 2014-C20

   January 1, 2015, to December 31, 2015

    COMM 2014-CCRE18

   January 1, 2015, to December 31, 2015

    CGCMT 2014-GC23

   January 1, 2015, to December 31, 2015

    MSBAM 2014-C17

   January 1, 2015, to December 31, 2015

    COMM 2014-UBS5

   January 1, 2015, to December 31, 2015

    MSBAM 2014-C18

   January 1, 2015, to December 31, 2015

    COMM 2012-CCRE4

   January 1, 2015, to December 31, 2015

    COMM 2012-LC4

   January 1, 2015, to December 31, 2015

    WFRBS 2014-C24

   January 1, 2015, to December 31, 2015

    JPMBB 2014-C25

   January 1, 2015, to December 31, 2015

    LCCM 2014-909

   January 1, 2015, to December 31, 2015

    MLMI 1998-C3

   January 1, 2015, to December 31, 2015

    Carefree Portfolio Trust 2014-CARE MZ A

   January 1, 2015, to December 31, 2015

    WFCM 2014-LC18

   January 1, 2015, to December 31, 2015

    COMM 2015-DC1

   March 4, 2015, to December 31, 2015

    GSMS 2015-GC28

   February 27, 2015, to December 31, 2015

    WFCM 2015-C27

   March 12, 2015, to December 31, 2015

    WFCM 2015-LC20

   March 31, 2015, to December 31, 2015

    WFCM 2015-NXS1

   April 29, 2015, to December 31, 2015

    CSAIL 2015-C2

   May 20, 2015, to December 31, 2015

    CGCMT 2015-GC27*

   July 1, 2015, to December 31, 2015

    WFCM 2015-NXS2

   July 14, 2015, to December 31, 2015

    COMM 2015-PC1

   July 14, 2015, to December 31, 2015

    CSAIL 2015-C3

   August 18, 2015, to December 31, 2015

    WFCM 2015-SG1

   August 27, 2015, to December 31, 2015

    WFCM 2015-LC22

   September 29, 2015, to December 31, 2015

    COMM 2015-CCRE27

   October 29, 2015, to December 31, 2015

    WFCM 2015-NXS4

   December 9, 2015, to December 31, 2015

    MSCI 2015-UBS8

   December 15, 2015, to December 31, 2015

 

* As special servicer solely for the Boca Hamptons Plaza Portfolio Loan Combination.

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 platform 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

 

NDB, A PCAOB Registered CPA Firm


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 report 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 Assertion that Rialto complied with the relevant servicing criteria related to the aforementioned Commercial Mortgage-Asset Backed Securities Transactions, backed by the mortgage collateral pledged under such Commercial Mortgage-Asset Backed Securities Transactions, as of December 31, 2015, and the aforementioned reporting period then ended, is fairly stated, in all material respects.

NDB Accountants & Consultants, LLP

Atlanta, Georgia.

March 1, 2016.

 

NDB, A PCAOB Registered CPA Firm