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Benchmark 2021-B27 Mortgage Trust – ‘10-K’ for 12/31/23 – ‘EX-34.10A’

On:  Thursday, 3/28/24, at 8:41pm ET   ·   As of:  3/29/24   ·   For:  12/31/23   ·   Accession #:  950170-24-38316   ·   File #:  333-228597-09

Previous ‘10-K’:  ‘10-K’ on 3/30/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   2 References:   

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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

Asset-Backed Securities (ABS)

Asset Class:  Commercial mortgages   ·   Sponsor:  Citi Real Estate Funding Inc.   ·   Depositor:  Citigroup Commercial Mortgage Securities Inc.


Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

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-34.10A’   —   Attestation Report on Assessment of Compliance with Servicing Criteria


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-34.10a  

 

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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
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 for 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 was appointed to provide document custody 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 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 Corporation (the “Document Custody Platform”) as of and for the twelve months ended December 31, 2023. 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.

The Company’s management has determined that the following servicing criteria set forth in Item 1122(d) are relevant to the servicing activities performed by the Company with respect to the Document Custody Platform as of and for the twelve months ended December 31, 2023: Item 1122(d)(1)(ii) and 1122(d)(1)(iv) (the “Applicable Servicing Criteria”). The Company’s management has determined that all other servicing criteria set forth in Item 1122(d) are not applicable to the Company because the Company does not perform activities with respect to the Document Custody Platform relating to those servicing criteria. Management is responsible 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.

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,

KPMG LLP, a Delaware limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee.


 

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 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 Applicable 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 Applicable Servicing Criteria.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, management’s assertion that the Company complied with the aforementioned Applicable Servicing Criteria as of and for the twelve months ended December 31, 2023 is fairly stated, in all material respects.

We do not express an opinion or any form of assurance on the statements in Appendix B to the ASSESSMENT OF COMPLIANCE WITH THE APPLICABLE SERVICING CRITERIA.

/s/ KPMG LLP

Chicago, Illinois
February 20, 2024

2



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed as of:3/29/24None on these Dates
Filed on:3/28/24
2/20/24
For Period end:12/31/23
1/1/06
 List all Filings 


2 Previous Filings that this Filing References

  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
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Filing Submission 0000950170-24-038316   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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