Attached files

file filename
EX-35.24 - EX-35.24 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3524.htm
EX-34.3 - EX-34.3 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex343.htm
10-K - 10-K - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101d10k.htm
EX-35.25 - EX-35.25 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3525.htm
EX-35.23 - EX-35.23 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3523.htm
EX-35.22 - EX-35.22 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3522.htm
EX-35.21 - EX-35.21 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3521.htm
EX-35.20 - EX-35.20 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3520.htm
EX-35.19 - EX-35.19 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3519.htm
EX-35.18 - EX-35.18 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3518.htm
EX-35.17 - EX-35.17 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3517.htm
EX-35.16 - EX-35.16 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3516.htm
EX-35.15 - EX-35.15 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3515.htm
EX-35.14 - EX-35.14 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3514.htm
EX-35.13 - EX-35.13 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3513.htm
EX-35.12 - EX-35.12 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3512.htm
EX-35.11 - EX-35.11 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3511.htm
EX-35.9 - EX-35.9 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex359.htm
EX-35.8 - EX-35.8 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex358.htm
EX-35.7 - EX-35.7 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex357.htm
EX-35.6 - EX-35.6 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex356.htm
EX-35.5 - EX-35.5 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex355.htm
EX-35.4 - EX-35.4 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex354.htm
EX-35.3 - EX-35.3 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex353.htm
EX-35.2 - EX-35.2 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex352.htm
EX-35.1 - EX-35.1 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex351.htm
EX-34.15 - EX-34.15 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3415.htm
EX-34.13 - EX-34.13 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3413.htm
EX-34.12 - EX-34.12 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3412.htm
EX-34.11 - EX-34.11 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3411.htm
EX-34.10 - EX-34.10 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3410.htm
EX-34.9 - EX-34.9 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex349.htm
EX-34.8 - EX-34.8 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex348.htm
EX-34.7 - EX-34.7 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex347.htm
EX-34.6 - EX-34.6 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex346.htm
EX-34.5 - EX-34.5 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex345.htm
EX-34.4 - EX-34.4 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex344.htm
EX-34.1 - EX-34.1 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex341.htm
EX-33.15 - EX-33.15 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3315.htm
EX-33.13 - EX-33.13 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3313.htm
EX-33.12 - EX-33.12 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3312.htm
EX-33.11 - EX-33.11 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3311.htm
EX-33.10 - EX-33.10 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex3310.htm
EX-33.9 - EX-33.9 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex339.htm
EX-33.8 - EX-33.8 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex338.htm
EX-33.7 - EX-33.7 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex337.htm
EX-33.6 - EX-33.6 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex336.htm
EX-33.5 - EX-33.5 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex335.htm
EX-33.4 - EX-33.4 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex334.htm
EX-33.3 - EX-33.3 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex333.htm
EX-33.2 - EX-33.2 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex332.htm
EX-33.1 - EX-33.1 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex331.htm
EX-31 - EX-31 - CITIGROUP COMMERCIAL MORTGAGE TRUST 2016-C3d339101dex31.htm

Exhibit 34.2

 

LOGO

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, 2016, and for the reporting period of January 1, 2016, to December 31, 2016, or the applicable shorter period there within, excluding criteria 1122 (d)(l)(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, 2016, to December 31, 2016

FDIC 2012-C1

  January 1, 2016, to December 31, 2016

WFCM 2012-LC5

  January 1, 2016, to December 31, 2016

UBS-Barclays  2012-C3

  January 1, 2016, to December 31, 2016

UBS-Barclays  2012-C4

  January 1, 2016, to December 31, 2016

GSMS 2012-GCJ9

  January 1, 2016, to December 31, 2016

JPMCC 2012-LC9

  January 1, 2016, to December 31, 2016

COMM 2013-LC6

  January 1, 2016, to December 31, 2016

WFRBS 2013-C12

  January 1, 2016, to December 31, 2016

UBS-Barclays  2013-C6

  January 1, 2016, to December 31, 2016

GSMS 2013-GCJ12

  January 1, 2016, to December 31, 2016

WFRBS 2013-C14

  January 1, 2016, to December 31, 2016

WFRBS 2011-C5

  January 1, 2016, to December 31, 2016

WFCM 2013-LC12

  January 1, 2016, to December 31, 2016

WFRBS 2011-C2

  January 1, 2016, to December 31, 2016

WFRBS 2011-C3

  January 1, 2016, to December 31, 2016

WFRBS 2011-C4

  January 1, 2016, to December 31, 2016

UBS-Citigroup  2011-C1

  January 1, 2016, to December 31, 2016

UBS 2012-C1

  January 1, 2016, to December 31, 2016

WFRBS 2012-C6

  January 1, 2016, to December 31, 2016

 

  NDB, A PCAOB Registered CPA Firm.   1


GSMS 2011-GC3

  January 1, 2016, to December 31, 2016

COMM 2013-LC13

  January 1, 2016, to December 31, 2016

WFRBS 2013-C16

  January 1, 2016, to December 31, 2016

GSMS 2013-GCJ16

  January 1, 2016, to December 31, 2016

WFRBS 2013-C17

  January 1, 2016, to December 31, 2016

GSMS 2012-GC6

  January 1, 2016, to December 31, 2016

MSBAM 2013-C13

  January 1, 2016, to December 31, 2016

COMM 2014-CCRE14

  January 1, 2016, to December 31, 2016

MSBAM 2014-C14

  January 1, 2016, to December 31, 2016

WFRBS 2014-LC14

  January 1, 2016, to December 31, 2016

COMM 2014-LC15

  January 1, 2016, to December 31, 2016

WFRBS 2014-C20

  January 1, 2016, to December 31, 2016

COMM 2014-CCRE18

  January 1, 2016, to December 31, 2016

CGCMT 2014-GC23

  January 1, 2016, to December 31, 2016

MSBAM 2014-C17

  January 1, 2016, to December 31, 2016

COMM 2014-UBS5

  January 1, 2016, to December 31, 2016

MSBAM 2014-C18

  January 1, 2016, to December 31, 2016

COMM 2012-CCRE4

  January 1, 2016, to December 31, 2016

COMM 2012-LC4*

  January 1, 2016, to December 31, 2016

WFRBS 2014-C24

  January 1, 2016, to December 31, 2016

JPMBB 2014-C25

  January 1, 2016, to December 31, 2016

LCCM 2014-909

  January 1, 2016, to December 31, 2016

MLMI 1998-C3

  January 1, 2016, to December 31, 2016

WFCM 2014-LC18

  January 1, 2016, to December 31, 2016

COMM 2015-DCl

  January 1, 2016, to December 31, 2016

GSMS 2015-GC28

  January 1, 2016, to December 31, 2016

WFCM 2015-C27

  January 1, 2016, to December 31, 2016

WFCM 2015-LC20

  January 1, 2016, to December 31, 2016

WFCM 2015-NXS1

  January 1, 2016, to December 31, 2016

CSAIL 2015-C2

  January 1, 2016, to December 31, 2016

WFCM 2015-NXS2

  January 1, 2016, to December 31, 2016

COMM 2015-PC1

  January 1, 2016, to December 31, 2016

CSAIL 2015-C3

  January 1, 2016, to December 31, 2016

WFCM 2015-SG1

  January 1, 2016, to December 31, 2016

WFCM 2015-LC22

  January 1, 2016, to December 31, 2016

COMM 2015-CCRE27

  January 1, 2016, to December 31, 2016

WFCM 2015-NXS4

  January 1, 2016, to December 31, 2016

MSCI 2015-UBS8

  January 1, 2016, to December 31, 2016

CSAIL 2016-C5

  February 9, 2016, to December 31, 2016

WFCM 2016-C32

  February 18, 2016, to December 31, 2016

WFCM 2016-NXS5

  February 26, 2016, to December 31, 2016

CGCMT 2015-GC27*

  January 1, 2016, to December 31, 2016

WFCM 2016-C33

  March 31, 2016, to December 31, 2016

MSBAM 2016-C29

  May 5, 2016, to December 31, 2016

CFCRE 2016-C4

  May 18, 2016, to December 31, 2016

 

  NDB, A PCAOB Registered CPA Firm.   2


GSMS 2016-GS2*

  May 31, 2016, to December 31, 2016

BACM 2016-UBS10

  June 7, 2016, to December 31, 2016

SGCMS 2016-C5

  July 19, 2016, to December 31, 2016

WFCM 2016-BNK1

  August 18, 2016, to December 31, 2016

CD 2016-CD1

  August 25, 2016, to December 31, 2016

GSMS 2016-GS3

  September 30, 2016, to December 31, 2016

MSBAM 2016-C31

  November 14, 2016, to December 31, 2016

CGCMT 2016-C3

  November 17, 2016, to December 31, 2016

CFCRE 2016-C6

  November 22, 2016, to December 31, 2016

CSAIL 2016-C7

  November 22, 2016, to December 31, 2016

MSC 2016-UBS12

  December 7, 2016, to December 31, 2016

 

* As qualified by Management’s Assertion and the relevant Annual Statements of Servicer Compliance (Item 1123).

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 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, 2016, and the aforementioned reporting period then ended, is fairly stated, in all material respects.

 

LOGO

Atlanta, Georgia.

March 1, 2017.

 

  NDB, A PCAOB Registered CPA Firm.   3