COMM 2016-DC2 Mortgage Trust - FORM 10-K/A - EX-34.2 - March 26, 2021

Attached files

file filename
EX-35.4 - COMM 2016-DC2 Mortgage Trustex354.htm
EX-35.3 - COMM 2016-DC2 Mortgage Trustex353.htm
EX-35.2 - COMM 2016-DC2 Mortgage Trustex352.htm
EX-35.1 - COMM 2016-DC2 Mortgage Trustex351.htm
EX-34.45 - COMM 2016-DC2 Mortgage Trustex3445.htm
EX-34.33 - COMM 2016-DC2 Mortgage Trustex3433.htm
EX-34.8 - COMM 2016-DC2 Mortgage Trustex348.htm
EX-34.7 - COMM 2016-DC2 Mortgage Trustex347.htm
EX-34.6 - COMM 2016-DC2 Mortgage Trustex346.htm
EX-34.5 - COMM 2016-DC2 Mortgage Trustex345.htm
EX-34.4 - COMM 2016-DC2 Mortgage Trustex344.htm
EX-34.1 - COMM 2016-DC2 Mortgage Trustex341.htm
EX-33.45 - COMM 2016-DC2 Mortgage Trustex3345.htm
EX-33.33 - COMM 2016-DC2 Mortgage Trustex3333.htm
EX-33.8 - COMM 2016-DC2 Mortgage Trustex338.htm
EX-33.7 - COMM 2016-DC2 Mortgage Trustex337.htm
EX-33.6 - COMM 2016-DC2 Mortgage Trustex336.htm
EX-33.5 - COMM 2016-DC2 Mortgage Trustex335.htm
EX-33.4 - COMM 2016-DC2 Mortgage Trustex334.htm
EX-33.2 - COMM 2016-DC2 Mortgage Trustex332.htm
EX-33.1 - COMM 2016-DC2 Mortgage Trustex331.htm
EX-31 - COMM 2016-DC2 Mortgage Trustex31.htm
10-K/A - COMM 2016-DC2 Mortgage Trustcomm2016d2_10ka.htm

 

 

Report of Independent Registered Public Accounting Firm

 

 

To CWCapital Asset Management LLC

 

 

We have examined CWCapital Asset Management LLC (“CWCAM”)’s assertion that CWCAM complied with the applicable servicing criteria set forth in Item 1122 (d) of Regulation AB of the Securities and Exchange Commission (“SEC”) for the securitizations issued beginning January 1, 2005 as listed on Appendix B (“Platform”) in the accompanying Management’s Assertion on Compliance with Regulation AB Criteria (“Management’s Assertion”) as of and for the year ended December 31, 2020. CWCAM‘s management is responsible for its Management’s Assertion. Our responsibility is to express an opinion on Management’s Assertion about CWCAM’s compliance with the applicable servicing criteria set forth in Item 1122 (d) of Regulation AB of the SEC based on our examination.

 

Management has determined that the criteria set forth in Section 1122 (d)(1)(iii), (d)(3)(i)(B), (d)(3)(i)(C), (d)(3)(i)(D), (d)(3)(ii), (d)(3)(iii), (d)(3)(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) are not applicable to the activities performed by CWCAM as a special servicer with respect CWCAM’s Platform.

 

Our examination was conducted in accordance with attestation standards established 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 Management’s Assertion about CWCAM’s compliance with the applicable servicing criteria set forth in Item 1122 (d) of Regulation AB of the SEC is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s 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 risks of material misstatement of management’s 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 CWCAM’s compliance with the specified requirements.

 

In our opinion, Management’s Assertion that CWCAM complied with the applicable servicing criteria set forth in Item 1122 (d) of Regulation AB of the SEC for the securitizations issued beginning January 1, 2005 for which CWCAM acted as the special servicer listed in the Platform included in the accompanying Management’s Assertion on Compliance with Regulation AB Criteria is fairly stated, in all material respects.

 

 

Bethesda, Maryland

February 26, 2021

 

 

 

 

 

 

 

 

 

2