Attached files

file filename
EX-34.12 - EX-34.12 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3412.htm
EX-33.3 - EX-33.3 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex333.htm
EX-35.19 - EX-35.19 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3519.htm
EX-35.18 - EX-35.18 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3518.htm
EX-35.16 - EX-35.16 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3516.htm
EX-35.15 - EX-35.15 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3515.htm
EX-35.14 - EX-35.14 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3514.htm
EX-35.13 - EX-35.13 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3513.htm
EX-35.11 - EX-35.11 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3511.htm
EX-35.10 - EX-35.10 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3510.htm
EX-35.9 - EX-35.9 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex359.htm
EX-35.8 - EX-35.8 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex358.htm
EX-35.7 - EX-35.7 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex357.htm
EX-35.6 - EX-35.6 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex356.htm
EX-35.5 - EX-35.5 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex355.htm
EX-35.4 - EX-35.4 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex354.htm
EX-35.3 - EX-35.3 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex353.htm
EX-35.2 - EX-35.2 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex352.htm
EX-35.1 - EX-35.1 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex351.htm
EX-34.44 - EX-34.44 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3444.htm
EX-34.30 - EX-34.30 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3430.htm
EX-34.16 - EX-34.16 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3416.htm
EX-34.14 - EX-34.14 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3414.htm
EX-34.13 - EX-34.13 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3413.htm
EX-34.10 - EX-34.10 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3410.htm
EX-34.8 - EX-34.8 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex348.htm
EX-34.7 - EX-34.7 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex347.htm
EX-34.6 - EX-34.6 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex346.htm
EX-34.5 - EX-34.5 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex345.htm
EX-34.4 - EX-34.4 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex344.htm
EX-34.3 - EX-34.3 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex343.htm
EX-34.2 - EX-34.2 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex342.htm
EX-34.1 - EX-34.1 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex341.htm
EX-33.44 - EX-33.44 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3344.htm
EX-33.30 - EX-33.30 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3330.htm
EX-33.16 - EX-33.16 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3316.htm
EX-33.14 - EX-33.14 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3314.htm
EX-33.13 - EX-33.13 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3313.htm
EX-33.12 - EX-33.12 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3312.htm
EX-33.10 - EX-33.10 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex3310.htm
EX-33.9 - EX-33.9 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex339.htm
EX-33.8 - EX-33.8 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex338.htm
EX-33.7 - EX-33.7 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex337.htm
EX-33.6 - EX-33.6 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex336.htm
EX-33.5 - EX-33.5 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex335.htm
EX-33.4 - EX-33.4 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex334.htm
EX-33.2 - EX-33.2 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex332.htm
EX-33.1 - EX-33.1 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex331.htm
EX-31 - EX-31 - Citigroup Commercial Mortgage Trust 2016-P3d339091dex31.htm
10-K - 10-K - Citigroup Commercial Mortgage Trust 2016-P3d339091d10k.htm

Exhibit 34.9

 

LOGO    KPMG LLP
   1676 International Drive
   McLean, VA 22102

Report of Independent Registered Public Accounting Firm

The Board of Directors

Walker & Dunlop, LLC:

We have examined management’s assessment, included in the accompanying Management’s Assessment of Compliance with Applicable Servicing Criteria Pursuant to Item 1122(d) of Regulation AB (Management’s Assessment), that Walker & Dunlop, LLC (the Company) complied with the servicing criteria set forth in Items 1122(d)(1)(i), 1122(d)(1)(ii) and 1122(d)(1)(v) of the Securities and Exchange Commission’s Regulation AB for the servicing of asset backed securities transactions (the Platform), as of and for the year ended December 31, 2016. The Company’s management has determined that all other criteria set forth in Item 1122(d) are not applicable to the Company because the Company does not perform activities with respect to the Platform relating to those criteria. Appendix A to Management’s Assessment identifies the individual asset-backed transactions and securities defined by management as constituting the Platform. Management is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion on management’s assessment about the Company’s compliance based on our examination.

Our examination was conducted in accordance with the attestation standards of the Public Company Accounting Oversight Board (United States) and in accordance with the attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above and performing such other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions and securities that comprise the Platform, testing selected servicing activities related to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures were limited to the selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report for the selected transactions or any other transactions. 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.

In our opinion, management’s assessment that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2016 is fairly stated, in all material respects.

 

LOGO

McLean, Virginia

February 27, 2017

 

   KPMG LLP is a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.