Attached files
Exhibit 34.2
Report of Independent Registered Public Accounting Firm
To the Board of Managers of C-III Capital Partners LLC, the
Sole Member of C-III Asset Management LLC:
We have examined management of C-III Asset Management LLCs (the Company) assertion that the Company complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for all transactions for which the Company acted as servicer involving first lien commercial mortgage loans (the Platform), excluding criteria 1122(d)(1)(iii), 1122(d)(2)(ii), 1122(d)(3)(i) 1122(d)(3)(iv), 1122(d)(4)(ii), 1122(d)(4)(v), 1122(d)(4)(ix) and 1122(d)(4)(xv), which management has determined are not applicable to the activities performed by the Company with respect to the Platform, included in the accompanying Managements Report on Assessment of Compliance with Securities and Exchange Commissions Regulation AB Servicing Criteria dated February 20, 2018 as of and for the year ended December 31, 2017. The Companys management is responsible for its assertion. Our responsibility is to express an opinion on managements assertion about the Companys compliance with the specified requirements based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, as adopted by the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the examination to obtain reasonable assurance about whether managements assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether managements assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of managements assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
Our examination does not provide a legal determination on the Companys compliance with the specified requirements.
In our opinion, managements assertion that the Company complied with the aforementioned applicable servicing criteria included in the accompanying Managements Report on Assessment of Compliance with Securities and Exchange Commissions Regulation AB Servicing Criteria dated February 20, 2018 as of and for the year ended December 31, 2017 is fairly stated, in all material respects.
/s/ Dixon Hughes Goodman LLP |
Asheville, North Carolina |
February 20, 2018 |