Attached files

file filename
EX-35 - 35.3 U.S. BANK NATIONAL ASSOCIATION, AS CERTIFICATE ADMINISTRATOR - GS Mortgage Securities Trust 2014-GC26e353_usbacagsms2014gc26.htm
EX-35 - 35.2 LNR PARTNERS, LLC, AS GENERAL SPECIAL SERVICER - GS Mortgage Securities Trust 2014-GC26e352_lnrgssgsms2014gc26.htm
EX-35 - 35.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2014-GC26e351_welfmsgsms2014gc26.htm
EX-34 - 34.6 NATIONAL TAX SEARCH, LLC, AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2014-GC26e346_ntssfp.htm
EX-34 - 34.5 CORELOGIC COMMERCIAL REAL ESTATE SERVICES, INC., AS SERVICING FUNCTION PART - GS Mortgage Securities Trust 2014-GC26e345_corlsfp.htm
EX-34 - 34.4 PENTALPHA SURVEILLANCE LLC, AS OPERATING ADVISOR - GS Mortgage Securities Trust 2014-GC26e344_pentoa.htm
EX-34 - 34.3 U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE, CERTIFICATE ADMINISTRATOR AND C - GS Mortgage Securities Trust 2014-GC26e343_usbatcac.htm
EX-34 - 34.2 LNR PARTNERS, LLC, AS GENERAL SPECIAL SERVICER - GS Mortgage Securities Trust 2014-GC26e342_lnrgss.htm
EX-34 - 34.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2014-GC26e341_welfms.htm
EX-33 - 33.16 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS CUSTODIAN OF THE BANK OF AMERIC - GS Mortgage Securities Trust 2014-GC26e3316_welfcus2.htm
EX-33 - 33.6 NATIONAL TAX SEARCH, LLC, AS SERVICING FUNCTION PARTICIPANT - GS Mortgage Securities Trust 2014-GC26e336_ntssfp.htm
EX-33 - 33.5 CORELOGIC COMMERCIAL REAL ESTATE SERVICES, INC., AS SERVICING FUNCTION PART - GS Mortgage Securities Trust 2014-GC26e335_corlsfp.htm
EX-33 - 33.4 PENTALPHA SURVEILLANCE LLC, AS OPERATING ADVISOR - GS Mortgage Securities Trust 2014-GC26e334_pentoa.htm
EX-33 - 33.3 U.S. BANK NATIONAL ASSOCIATION, AS TRUSTEE, CERTIFICATE ADMINISTRATOR AND C - GS Mortgage Securities Trust 2014-GC26e333_usbatcac.htm
EX-33 - 33.2 LNR PARTNERS, LLC, AS GENERAL SPECIAL SERVICER - GS Mortgage Securities Trust 2014-GC26e332_lnrgss.htm
EX-33 - 33.1 WELLS FARGO BANK, NATIONAL ASSOCIATION, AS MASTER SERVICER - GS Mortgage Securities Trust 2014-GC26e331_welfms.htm
EX-31 - 31 RULE 13A-14(D)/15D-14(D) CERTIFICATIONS - GS Mortgage Securities Trust 2014-GC26e311_gsms2014gc26.htm
10-K - GS MORTGAGE SECURITIES TRUST 2014-GC26 FORM 10K MAR 2020 - GS Mortgage Securities Trust 2014-GC26gsms2014gc26_10k_32020.htm

 

 

KPMG(Logo)

 

KPMG LLP

Aon Center

Suite 5500

200 E. Randolph Street

Chicago, IL 60601-6436

 

Report of Independent Registered Public Accounting Firm

 

The Board of Directors

The Corporate Trust Services division of Wells Fargo Bank, National Association:

 

We have examined management’s assertion, included in the accompanying Assessment of Compliance with the Applicable Servicing Criteria, that the Corporate Trust Services division of Wells Fargo Bank, National Association (the Company) complied with the Servicing Criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB (the Servicing Criteria) for residential mortgage-backed securities (RMBS) transactions backed by pools of residential mortgage loans and commercial mortgage-backed securities (CMBS) transactions backed by pools of commercial mortgage loans, in each case for which the Company provides document custody services and for which either (a) some or all of the issued securities for such RMBS and CMBS transactions were publicly offered on or after January 1, 2006 pursuant to a registration statement delivered under the Securities Act of 1933, as amended, or (b) the issued securities for such RMBS and CMBS transactions were privately offered on or after January 1, 2006 pursuant to an exemption from registration and the Company has an obligation under the transaction agreements to deliver an assessment of compliance with the applicable Servicing Criteria under Item 1122(d) of Regulation AB; provided however that, the platform excludes any transactions for which the offered securities were issued, sponsored and/or guaranteed by any agency or instrumentality of the U.S. government or any government-sponsored entity, other than certain RMBS transactions for which the offered securities were issued, sponsored and/or guaranteed by the Federal Deposit Insurance Company (the Document Custody Platform), as of and for the twelve months ended December 31, 2019. Management has determined that the Servicing Criteria set forth in Item 1122(d)(1)(ii), 1122(d)(1)(iv), 1122(d)(4)(i), 1122(d)(4)(ii) and 1122(d)(4)(iii) are applicable to the Company’s obligations in the related transaction agreements with respect to the Document Custody Platform as of and for the twelve months ended December 31, 2019; provided however that, with respect to the Document Custody Platform, Servicing Criterion 1122(d)(4)(iii) is applicable only as it relates to the Company’s obligation to review and maintain the required loan documents related to any additions, removals or substitutions in accordance with the transaction agreements (the Applicable Servicing Criteria), as of and for the twelve months ended December 31, 2019. Management has determined that all other Servicing Criteria set forth in Item 1122(d) are not applicable to the Document Custody Platform. With respect to applicable Servicing Criteria 1122(d)(1)(ii) and 1122(d)(4)(iii), management has determined that there were no activities performed during the twelve months ended December 31, 2019 with respect to the Document Custody Platform, because there were no occurrences of events that would require the Company to perform such activities. Appendix A to the Assessment of Compliance with the Applicable Servicing Criteria identifies the individual asset-backed transactions and securities defined by management as constituting the Document Custody Platform. Management is responsible for the Company’s compliance with the Servicing Criteria. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance with the Servicing Criteria based on our examination.

 

 

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.

 

 

 
 

 

KPMG(Logo)

 

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute of Certified Public Accountants to obtain reasonable assurance and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the Servicing Criteria 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 Document Custody Platform, testing selected servicing activities related to the Document Custody 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 assertion that the Company complied with the aforementioned Servicing Criteria as of and for the twelve months ended December 31, 2019 is fairly stated, in all material respects.

 

/s/ KPMG LLP

 

Chicago, Illinois

February 18, 2020