COMM 2014-UBS4 Mortgage Trust - FORM 10-K - EX-34.14 - EXHIBIT 34.14 - March 23, 2017

Attached files

file filename
EX-35.5 - EXHIBIT 35.5 - COMM 2014-UBS4 Mortgage Trustex355_berkely.htm
EX-35.4 - EXHIBIT 35.4 - COMM 2014-UBS4 Mortgage Trustex354_KeyBank.htm
EX-35.3 - EXHIBIT 35.3 - COMM 2014-UBS4 Mortgage Trustex353_db.htm
EX-35.1 - EXHIBIT 35.1 - COMM 2014-UBS4 Mortgage Trustex351_midland.htm
EX-34.16 - EXHIBIT 34.16 - COMM 2014-UBS4 Mortgage Trustex3416_nts.htm
EX-34.15 - EXHIBIT 34.15 - COMM 2014-UBS4 Mortgage Trustex3415_corelogic.htm
EX-34.13 - EXHIBIT 34.13 - COMM 2014-UBS4 Mortgage Trustex3413_wells_custodian.htm
EX-34.12 - EXHIBIT 34.12 - COMM 2014-UBS4 Mortgage Trustex3412_wells_certadmin.htm
EX-34.9 - EXHIBIT 34.9 - COMM 2014-UBS4 Mortgage Trustex349_rialto.htm
EX-34.8 - EXHIBIT 34.8 - COMM 2014-UBS4 Mortgage Trustex348_wells.htm
EX-34.7 - EXHIBIT 34.7 - COMM 2014-UBS4 Mortgage Trustex347_berkeley.htm
EX-34.6 - EXHIBIT 34.6 - COMM 2014-UBS4 Mortgage Trustex346_keybank.htm
EX-34.5 - EXHIBIT 34.5 - COMM 2014-UBS4 Mortgage Trustex345_parkbridge.htm
EX-34.4 - EXHIBIT 34.4 - COMM 2014-UBS4 Mortgage Trustex344_db.htm
EX-34.1 - EXHIBIT 34.1 - COMM 2014-UBS4 Mortgage Trustex341_midland.htm
EX-33.16 - EXHIBIT 33.16 - COMM 2014-UBS4 Mortgage Trustex3316_nts.htm
EX-33.15 - EXHIBIT 33.15 - COMM 2014-UBS4 Mortgage Trustex3315_corelogic.htm
EX-33.14 - EXHIBIT 33.14 - COMM 2014-UBS4 Mortgage Trustex3314_situs.htm
EX-33.13 - EXHIBIT 33.13 - COMM 2014-UBS4 Mortgage Trustex3313_wells_custodian.htm
EX-33.12 - EXHIBIT 33.12 - COMM 2014-UBS4 Mortgage Trustex3312_wells_certadmin.htm
EX-33.9 - EXHIBIT 33.9 - COMM 2014-UBS4 Mortgage Trustex339_rialto.htm
EX-33.8 - EXHIBIT 33.8 - COMM 2014-UBS4 Mortgage Trustex338_wells.htm
EX-33.7 - EXHIBIT 33.7 - COMM 2014-UBS4 Mortgage Trustex337_berkeley.htm
EX-33.6 - EXHIBIT 33.6 - COMM 2014-UBS4 Mortgage Trustex336_keybank.htm
EX-33.5 - EXHIBIT 33.5 - COMM 2014-UBS4 Mortgage Trustex335_parkbridge.htm
EX-33.4 - EXHIBIT 33.4 - COMM 2014-UBS4 Mortgage Trustex334_db.htm
EX-33.1 - EXHIBIT 33.1 - COMM 2014-UBS4 Mortgage Trustex331_midland.htm
EX-31 - EXHIBIT 31 - COMM 2014-UBS4 Mortgage Trustex31.txt
10-K - FROM 10-K - COMM 2014-UBS4 Mortgage Trust2014-ubs4_10k.txt

 

 

Report of Independent Registered Public Accounting Firm

Audit  Tax  Advisory

Grant Thornton LLP

1201 Walnut St, Suite 2200

Kansas City, Missouri 64106

T 816.412.2400

F 816.412.2404

 

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) and 1122(d)(4)(vii) of the U.S. Securities and Exchange Commission’s Regulation AB for the Operating or Trust Advisor Services Platform (the “Platform) as of and for the year ended December 31, 2016. The platform consists of asset-backed transactions and securities defined by management in Appendix B of Management’s report. 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 Platform and performing such other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions and securities constituting the Platform and evaluating whether the Company performed servicing activities related to those transactions and securities in compliance with the applicable servicing criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities related to each asset-backed transaction or security constituting the Platform. Further, 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 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 Situs Holdings, LLC complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2016, for the Platform is fairly stated, in all material respects.

 

 

/s/ Grant Thornton LLP

 

Kansas City, Missouri

 

February 28, 2017