Exhibit 34.20
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 materialnon-compliance described therein, as of December 31, 2017, and for the reporting period of January 1, 2017, to December 31, 2017, or the applicable shorter period therewithin,excluding criteria 1122 (d)(1)(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 | |||||||
| WFRBS2012-C8 | January 1, 2017 to December 31, 2017 | |||||||
| FDIC2012-C1 | January 1, 2017 to December 31, 2017 | |||||||
| WFCM2012-LC5 | January 1, 2017 to December 31, 2017 | |||||||
| UBS-Barclays2012-C3 | January 1, 2017 to December 31, 2017 | |||||||
| UBS-Barclays2012-C4 | January 1, 2017 to December 31, 2017 | |||||||
| GSMS 2012-GCJ9 | January 1, 2017 to December 31, 2017 | |||||||
| JPMCC2012-LC9 | January 1, 2017 to December 31, 2017 | |||||||
| COMM2013-LC6 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2013-C12 | January 1, 2017 to December 31, 2017 | |||||||
| UBS-Barclays2013-C6 | January 1, 2017 to December 31, 2017 | |||||||
| GSMS 2013-GCJ12 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2013-C14 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2011-C5 | January 1, 2017 to December 31, 2017 | |||||||
| WFCM 2013-LC12 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2011-C2 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2011-C3 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2011-C4 | January 1, 2017 to December 31, 2017 | |||||||
| UBS-Citigroup2011-C1 | January 1, 2017 to December 31, 2017 | |||||||
| UBS2012-C1 | January 1, 2017 to December 31, 2017 | |||||||
| WFRBS2012-C6 | January 1, 2017 to December 31, 2017 | |||||||
| GSMS2011-GC3 | January 1, 2017 to December 31, 2017 | |||||||
NDB, A PCAOB Registered CPA Firm.
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| COMM 2013-LC13 | January 1, 2017 to December 31, 2017 | |
| WFRBS2013-C16 | January 1, 2017 to December 31, 2017 | |
| GSMS 2013-GCJ16 | January 1, 2017 to December 31, 2017 | |
| WFRBS2013-C17 | January 1, 2017 to December 31, 2017 | |
| GSMS2012-GC6 | January 1, 2017 to December 31, 2017 | |
| MSBAM2013-C13 | January 1, 2017 to December 31, 2017 | |
| COMM 2014-CCRE14 | January 1, 2017 to December 31, 2017 | |
| MSBAM2014-C14 | January 1, 2017 to December 31, 2017 | |
| WFRBS 2014-LC14 | January 1, 2017 to December 31, 2017 | |
| COMM 2014-LC15 | January 1, 2017 to December 31, 2017 | |
| WFRBS2014-C20 | January 1, 2017 to December 31, 2017 | |
| COMM 2014-CCRE18 | January 1, 2017 to December 31, 2017 | |
| CGCMT 2014-GC23 | January 1 , 2017 to December 31, 2017 | |
| MSBAM2014-C17 | January 1, 2017 to December 31, 2017 | |
| COMM 2014-UBS5 | January 1, 2017 to December 31, 2017 | |
| MSBAM2014-C18 | January 1, 2017 to December 31, 2017 | |
| COMM 2012-CCRE4 | January 1, 2017 to December 31, 2017 | |
| COMM2012-LC4 | January 1, 2017 to December 31, 2017 | |
| WFRBS2014-C24 | January 1, 2017 to December 31, 2017 | |
| JPMBB2014-C25 | January 1, 2017 to December 31, 2017 | |
| LCCM2014-909 | January 1, 2017 to December 31, 2017 | |
| MLMI1998-C3 | January 1, 2017 to December 31, 2017 | |
| WFCM 2014-LC18 | January 1, 2017 to December 31, 2017 | |
| COMM2015-DC1 | January 1, 2017 to December 31, 2017 | |
| GSMS 2015-GC28 | January 1, 2017 to December 31, 2017 | |
| WFCM2015-C27 | January 1, 2017 to December 31, 2017 | |
| WFCM 2015-LC20 | January 1, 2017 to December 31, 2017 | |
| WFCM 2015-NXS1 | January 1, 2017 to December 31, 2017 | |
| CSAIL2015-C2 | January 1, 2017 to December 31, 2017 | |
| WFCM 2015-NXS2 | January 1, 2017 to December 31, 2017 | |
| COMM2015-PC1 | January 1, 2017 to December 31, 2017 | |
| CSAIL2015-C3 | January 1, 2017 to December 31, 2017 | |
| WFCM2015-SG1 | January 1, 2017 to December 31, 2017 | |
| WFCM 2015-LC22 | January 1, 2017 to December 31, 2017 | |
| COMM 2015-CCRE27 | January 1, 2017 to December 31, 2017 | |
| WFCM 2015-NXS4 | January 1, 2017 to December 31, 2017 | |
| MSCI 2015-UBS8 | January 1, 2017 to December 31, 2017 | |
| CSAIL2016-C5 | January 1, 2017 to December 31, 2017 | |
| WFCM2016-C32 | January 1, 2017 to December 31, 2017 | |
| WFCM 2016-NXS5 | January 1, 2017 to December 31, 2017 | |
| CGCMT 2015-GC27 (Special Servicer solely for the | January 1, 2017 to December 31, 2017 | |
| Boca Hamptons Plaza Portfolio Loan) | ||
| WFCM2016-C33 | January 1, 2017 to December 31, 2017 | |
| MSBAM2016-C29 | January 1, 2017 to December 31, 2017 | |
| CFCRE2016-C4 | January 1, 2017 to December 31, 2017 | |
| GSMS2016-GS2 (Special Servicer solely for the | January 1, 2017 to December 31, 2017 | |
| Veritas Multifamily Pool 2 only) | ||
| BACM 2016-UBS10 | January 1, 2017 to December 31, 2017 | |
NDB, A PCAOB Registered CPA Firm.
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| SGCMS 2016-C5 | January 1, 2017 to December 31, 2017 | |
| WFCM 2016-BNK1 | January 1, 2017 to December 31, 2017 | |
| CD2016-CD1 | January 1, 2017 to December 31, 2017 | |
| GSMS2016-GS3 | January 1, 2017 to December 31, 2017 | |
| MSBAM2016-C31 | January 1, 2017 to December 31, 2017 | |
| CGCMT2016-C3 | January 1, 2017 to December 31, 2017 | |
| CFCRE2016-C6 | January 1, 2017 to December 31, 2017 | |
| CSAIL2016-C7 | January 1, 2017 to December 31, 2017 | |
| MSCI 2016-UBS12 | January 1, 2017 to December 31, 2017 | |
| BBCMS2017-C1 | February 27, 2017 to December 31, 2017 | |
| GSMS2017-GS5 | March 21, 2017 to December 31, 2017 | |
| CGCMT2017-P7 | April 18, 2017 to December 31, 2017 | |
| BANK 2017-BNK4 | April 19, 2017 to December 31, 2017 | |
| CD2017-CD4 | May 17, 2017 to December 31, 2017 | |
| CFCRE2017-C8 | June 8, 2017 to December 31, 2017 | |
| JPMCC2017-JP6 | June 16, 2017 to December 31, 2017 | |
| CD2017-CD5 | August 15, 2017 to December 31, 2017 | |
| GSMS2017-GS7 | August 24, 2017 to December 31, 2017 | |
| BANK 2017-BNK7 | September 28, 2017 to December 31, 2017 | |
| CSAIL2017-CX9 | September 29, 2017 to December 31, 2017 | |
| UBS2017-C4 | October 18, 2017 to December 31, 2017 | |
| UBS2017-C6 | December 13, 2017 to December 31, 2017 | |
| BANK 2017-BNK9 | December 20, 2017 to December 31, 2017 | |
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 attestation standards of the American Institute of Certified Public Accountants, as adopted by 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.
NDB, A PCAOB Registered CPA Firm.
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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, 2017, and the aforementioned reporting period then ended, is fairly stated, in all material respects.
Atlanta, Georgia.
March 1, 2018.
NDB, A PCAOB Registered CPA Firm.
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