Morgan Stanley Capital I Trust 2016-BNK2 - FORM 10-K - EX-34.28 - March 31, 2017

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10-K - Morgan Stanley Capital I Trust 2016-BNK2msc16bk2_10k-2016.htm
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EX‑34.28

 

(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, 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

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

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.

 

 

/s/ NDB Accountants & Consultants, LLP

Atlanta, Georgia.

March 1, 2017.

 

 

NDB, A PCAOB Registered CPA Firm.