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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/29/24 Benchmark 2021-B27 Mortgage Trust 10-K 12/31/23 39:15M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 239K
3: EX-33.1 Report of Compliance with Servicing Criteria HTML 102K
14: EX-33.10A Report of Compliance with Servicing Criteria HTML 1.18M
15: EX-33.10B Report of Compliance with Servicing Criteria HTML 1.55M
16: EX-33.17A Report of Compliance with Servicing Criteria HTML 581K
17: EX-33.17B Report of Compliance with Servicing Criteria HTML 634K
11: EX-33.18 Report of Compliance with Servicing Criteria HTML 1.07M
12: EX-33.19 Report of Compliance with Servicing Criteria HTML 529K
13: EX-33.22 Report of Compliance with Servicing Criteria HTML 140K
18: EX-33.2B Report of Compliance with Servicing Criteria HTML 123K
4: EX-33.3 Report of Compliance with Servicing Criteria HTML 1.00M
5: EX-33.4 Report of Compliance with Servicing Criteria HTML 36K
6: EX-33.5 Report of Compliance with Servicing Criteria HTML 95K
7: EX-33.6 Report of Compliance with Servicing Criteria HTML 723K
8: EX-33.7 Report of Compliance with Servicing Criteria HTML 1.53M
9: EX-33.8 Report of Compliance with Servicing Criteria HTML 676K
10: EX-33.9 Report of Compliance with Servicing Criteria HTML 545K
19: EX-34.1 Attestation Report on Assessment of Compliance HTML 23K
with Servicing Criteria
30: EX-34.10A Attestation Report on Assessment of Compliance HTML 21K
with Servicing Criteria
31: EX-34.10B Attestation Report on Assessment of Compliance HTML 22K
with Servicing Criteria
32: EX-34.17A Attestation Report on Assessment of Compliance HTML 22K
with Servicing Criteria
33: EX-34.17B Attestation Report on Assessment of Compliance HTML 22K
with Servicing Criteria
27: EX-34.18 Attestation Report on Assessment of Compliance HTML 25K
with Servicing Criteria
28: EX-34.19 Attestation Report on Assessment of Compliance HTML 20K
with Servicing Criteria
29: EX-34.22 Attestation Report on Assessment of Compliance HTML 24K
with Servicing Criteria
34: EX-34.2B Attestation Report on Assessment of Compliance HTML 19K
with Servicing Criteria
20: EX-34.3 Attestation Report on Assessment of Compliance HTML 881K
with Servicing Criteria
21: EX-34.4 Attestation Report on Assessment of Compliance HTML 20K
with Servicing Criteria
22: EX-34.5 Attestation Report on Assessment of Compliance HTML 19K
with Servicing Criteria
23: EX-34.6 Attestation Report on Assessment of Compliance HTML 21K
with Servicing Criteria
24: EX-34.7 Attestation Report on Assessment of Compliance HTML 24K
with Servicing Criteria
25: EX-34.8 Attestation Report on Assessment of Compliance HTML 23K
with Servicing Criteria
26: EX-34.9 Attestation Report on Assessment of Compliance HTML 19K
with Servicing Criteria
35: EX-35.1 Servicer Compliance Statement HTML 243K
39: EX-35.2B Servicer Compliance Statement HTML 74K
36: EX-35.3 Servicer Compliance Statement HTML 80K
37: EX-35.4 Servicer Compliance Statement HTML 1.46M
38: EX-35.5 Servicer Compliance Statement HTML 543K
2: EX-31 Certification -- §302 - SOA'02 HTML 17K
| EX-34.10b |
Report of Independent Registered Public Accounting Firm
To the Audit Committee of Computershare Trust Company, National Association
We have examined management’s assertion, included in the accompanying Assessment of Compliance with the Applicable Servicing Criteria: Computershare Corporate Trust - Document Custody Platform that Computershare Trust Company, National Association (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the residential mortgage-backed securities (“RMBS”) transactions, commercial mortgage-backed securities (“CMBS”) transactions, and other asset-backed securities (“ABS”) transactions, in each case for which the Company provides document custody services, either directly in the related role for such services or as the agent of the party performing such services, and for which either (a) some or all of the issued securities for such RMBS, CMBS, and ABS 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, CMBS, and ABS transactions were privately offered on or after January 1, 2006 pursuant to an exemption from registration and the Company (and/or the party for whom it acts as agent) 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 December 31, 2023 and for the year then ended (the “Period”), excluding criteria 1122(d)(1)(i); 1122(d)(1)(iii); 1122(d)(1)(v); 1122(d)(2)(i-vii); 1122(d)(3)(i-iv); and 1122(d)(4)(iv-xv), which Management has determined are not applicable to either the Company’s obligations, or the obligations of the party for whom the Company ultimately acts as agent, in either case under the related transaction agreements with respect to the Document Custody Platform for the Period (as applicable, the “Company’s Obligations”); provided however that, with respect to the Document Custody Platform (a) 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.
As described in management's assertion, for servicing criteria 1122(d)(4)(i) and 1122(d)(4)(ii), the Company has engaged a vendor to perform the activities required by these servicing criteria. The Company has determined that this vendor is not considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the servicing criteria applicable to the vendor as permitted by Compliance and Disclosure Interpretation 200.06 of the SEC Division of Corporation Finance’s interpretations of the rules adopted under Regulation AB and the Securities Act and the Exchange Act ("Interpretation 200.06"). As permitted by Interpretation 200.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendor's activities comply in all material respects with the servicing criteria applicable to the vendor. The Company is solely responsible for determining that it meets the SEC requirements to apply Interpretation 200.06 for the vendor and related criteria as described in its assertion, and we performed no procedures with respect to the Company's determination of its eligibility to use Interpretation 200.06.
Appendix A to management's assertion identifies the individual asset-backed transactions and securities defined by management as constituting the Document Custody Platform.
The Company’s management is responsible for its assertion and for the Company's compliance with the applicable servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company’s compliance with the applicable servicing criteria based on our examination.
PricewaterhouseCoopers LLP, 101 Seaport Boulevard, Boston, MA 02210
T: (617) 530 5000, www.pwc.com/us
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. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the applicable servicing criteria is fairly stated, in all material respects, and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and securities that comprise the Document Custody Platform, testing of 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 applicable servicing criteria. 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 detect noncompliance arising from errors that may have occurred 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. We believe that our examination provides, and 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 Company’s compliance with the servicing criteria.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements related to the engagement.
In our opinion, management’s assertion that Computershare Trust Company, National Association complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2023 for the Document Custody Platform is fairly stated, in all material respects.
/s/ PricewaterhouseCoopers LLP
Boston, Massachusetts
Page 2 of 2
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 3/29/24 | None on these Dates | ||
| Filed on: | 3/28/24 | |||
| 2/13/24 | ||||
| For Period end: | 12/31/23 | |||
| 1/1/06 | ||||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/16/23 Benchmark 2021-B27 Mortgage Trust 8-K:1,9 11/09/23 2:54K Nuvo Group, Inc./FA 6/29/21 Benchmark 2021-B27 Mortgage Trust 8-K:8,9 6/29/21 22:41M Nuvo Group, Inc./FA |