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Sequoia Mortgage Trust 2013-3 – ‘10-K’ for 12/31/23 – ‘EX-34.3’

On:  Monday, 4/1/24, at 3:21pm ET   ·   For:  12/31/23   ·   Accession #:  950170-24-39226   ·   File #:  333-179292-08

Previous ‘10-K’:  ‘10-K’ on 3/30/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   1 Reference:  To:  Sequoia Mortgage Trust 2013-3 – ‘8-K’ on 1/6/14 for 1/1/14

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/01/24  Sequoia Mortgage Trust 2013-3     10-K       12/31/23   29:8.3M                                   Donnelley … Solutions/FA

Asset-Backed Securities (ABS)

Asset Class:  Residential mortgages – Prime   ·   Sponsor:  RWT Holdings, Inc.   ·   Depositor:  Sequoia Residential Funding Inc.


Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    399K 
 3: EX-33.1     Report of Compliance with Servicing Criteria        HTML   1.55M 
 8: EX-33.1A    Report of Compliance with Servicing Criteria        HTML   1.54M 
 9: EX-33.2B    Report of Compliance with Servicing Criteria        HTML    190K 
 4: EX-33.3     Report of Compliance with Servicing Criteria        HTML    610K 
10: EX-33.3A    Report of Compliance with Servicing Criteria        HTML    112K 
11: EX-33.3B    Report of Compliance with Servicing Criteria        HTML     16K 
 5: EX-33.4     Report of Compliance with Servicing Criteria        HTML     24K 
 6: EX-33.5     Report of Compliance with Servicing Criteria        HTML   1.18M 
12: EX-33.5A    Report of Compliance with Servicing Criteria        HTML   1.55M 
 7: EX-33.6     Report of Compliance with Servicing Criteria        HTML    192K 
13: EX-34.1     Attestation Report on Assessment of Compliance      HTML     18K 
                with Servicing Criteria                                          
18: EX-34.1A    Attestation Report on Assessment of Compliance      HTML     20K 
                with Servicing Criteria                                          
19: EX-34.2B    Attestation Report on Assessment of Compliance      HTML     21K 
                with Servicing Criteria                                          
14: EX-34.3     Attestation Report on Assessment of Compliance      HTML     16K 
                with Servicing Criteria                                          
20: EX-34.3A    Attestation Report on Assessment of Compliance      HTML     19K 
                with Servicing Criteria                                          
21: EX-34.3B    Attestation Report on Assessment of Compliance      HTML     16K 
                with Servicing Criteria                                          
15: EX-34.4     Attestation Report on Assessment of Compliance      HTML     18K 
                with Servicing Criteria                                          
16: EX-34.5     Attestation Report on Assessment of Compliance      HTML     17K 
                with Servicing Criteria                                          
22: EX-34.5A    Attestation Report on Assessment of Compliance      HTML     19K 
                with Servicing Criteria                                          
17: EX-34.6     Attestation Report on Assessment of Compliance      HTML     21K 
                with Servicing Criteria                                          
23: EX-35.1     Servicer Compliance Statement                       HTML     43K 
27: EX-35.1A    Servicer Compliance Statement                       HTML     67K 
28: EX-35.1B    Servicer Compliance Statement                       HTML     43K 
29: EX-35.2B    Servicer Compliance Statement                       HTML     13K 
24: EX-35.3     Servicer Compliance Statement                       HTML     29K 
25: EX-35.4     Servicer Compliance Statement                       HTML     21K 
26: EX-35.5     Servicer Compliance Statement                       HTML     96K 
 2: EX-31       Certification -- §302 - SOA'02                      HTML     14K 


‘EX-34.3’   —   Attestation Report on Assessment of Compliance with Servicing Criteria


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



  EX-34.3  

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Report of Independent Registered Public Accounting Firm

The Board of Directors
Cenlar FSB:

We have examined management’s assertion, included in the accompanying Management Assessment, that Cenlar FSB (the Bank) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB for the residential mortgage loans platform as of and for the year ended December 31, 2023, except for servicing criteria 1122 (d)(1)(iii), 1122(d)(3)(i)(b)-(c), 1122(d)(4)(i)-(ii), and 1122(d)(4)(xi) which the Bank has determined are not applicable to the activities performed by them with respect to the servicing platform covered by this report. See Appendix B of Management’s Assessment for the asset backed transactions covered by this platform. Management is responsible for the Bank’s compliance with those servicing criteria. Our responsibility is to express an opinion on management’s assertion about the Bank’s compliance with the servicing criteria based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, as adopted by the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Bank’s compliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of less than all of the individual asset backed transactions and securities that comprise the platform, testing of less than all of the servicing activities related to the Platform and determining whether the Bank processed those selected transactions and performed those selected activities in compliance with the servicing criteria and as permitted by Regulation AB Compliance and Disclosure Interpretations of the Division of Corporation Finance, Section 200.06, “Vendors Engaged by Servicers” (C&DI 200.06). Furthermore, our procedures were limited to the selected transactions and servicing activities performed by the Bank 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 Bank during the period covered by this report for the selected transactions or any other transactions. Although the Bank is responsible for assessing compliance with 1122(d)(2)(iv), 1122(d)(4)(iii), and 1122(d)(4)(xv) of Regulation AB, there were no servicing activities performed by the Bank during the year ended December 31, 2023 that required these servicing criteria to be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent of Cenlar FSB and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.

Our examination does not provide a legal determination on the Bank’s compliance with the servicing criteria.

As described in management’s assertion, for servicing criterion 1122 (d)(2)(i), the Bank has engaged various vendors to perform the activities required by this servicing criterion. The Bank has determined that these vendors are not considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the Bank has elected to take responsibility for assessing compliance with the applicable servicing criterion applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI 200.06, the Bank has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors’ activities comply in all material respects with servicing criteria applicable to each vendor. The Bank is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06 for the vendors and related criterion as described in its assertion, and we performed no procedures with respect to the Bank’s eligibility to apply C&DI 200.06.

In our opinion, management’s assertion that the Bank complied with the aforementioned servicing criteria, including servicing criteria 1122 (d)(2)(i) for which compliance is determined based on C&DI 200.06 as described above, as of and for the year ended December 31, 2023 for the residential mortgage loans platform, is fairly stated, in all material respects.

img156023481_1.jpgMarch 5, 2024

A member firm of Ernst & Young Global Limited



Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:4/1/24None on these Dates
3/5/24
For Period end:12/31/23
 List all Filings 


1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/06/14  Sequoia Mortgage Trust 2013-3     8-K:1,6,9   1/01/14    4:1.7M                                   Donnelley … Solutions/FA
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Filing Submission 0000950170-24-039226   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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