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Wells Fargo Commercial Mortgage Trust 2017-C38 – ‘10-K/A’ for 12/31/23 – ‘EX-34.73’

On:  Monday, 4/8/24, at 11:04am ET   ·   For:  12/31/23   ·   Accession #:  1888524-24-5366   ·   File #:  333-206677-16

Previous ‘10-K’:  ‘10-K’ on 3/21/24 for 12/31/23   ·   Latest ‘10-K’:  This Filing

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

 4/08/24  Wells Fargo Com’l Mtge … 2017-C38 10-K/A     12/31/23    3:57K                                    Computershare… NA/CCT/FA

Asset-Backed Securities (ABS)

Asset Class:  Commercial mortgages   ·   Sponsor:  Wells Fargo Bank NA   ·   Depositor:  Wells Fargo Commercial Mortgage Securities Inc.


Amendment to Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K/A      Amendment to Annual Report                          HTML     31K 
 3: EX-34.73    Attestation Report on Assessment of Compliance      HTML     11K 
                with Servicing Criteria                                          
 2: EX-31       Certification -- §302 - SOA'02                      HTML     16K 


‘EX-34.73’   —   Attestation Report on Assessment of Compliance with Servicing Criteria


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Report of Independent Registered Public Accounting Firm

 

 

Green Loan Services LLC

 

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, that Green Loan Services LLC (the Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission's Regulation AB for the special servicing platform for commercial mortgage backed securities transactions for which the Company acted as special servicer (the Platform), as of and for the year ended December 31, 2023, except for the criteria set forth in 1122(d)(1)(iii), 1122(d)(3)(i)(A), 1122(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(ii), 1122(d)(4)(iv),  1122(d)(4)(v),  1122(d)(4)(ix),  1122(d)(4)(x),  1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 1122(d)(4)(xiv) and 1122(d)(4)(xv), which the Company has determined are not applicable to the activities it performs with respect to the servicing platform covered by this report. See Appendix B of management’s assertion for the asset backed transactions covered by this platform. Management is responsible for the Company's compliance with those servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company'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 and the Public Company Accounting Oversight Board (United States) 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 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 Company processed those selected transactions and performed those selected activities in compliance with the 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. Although the Company is responsible for assessing compliance with Items 1122(d)(1)(ii), 1122(d)(2)(i), 1122(d)(2)(ii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(4)(i), 1122(d)(4)(iii), 1122(d)(4)(vi), 1122(d)(4)(vii), and 1122(d)(4)(viii) of Regulation AB, there were no servicing activities performed by the Company 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 Green Loan Services LLC 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 Company's compliance with the servicing criteria.

 

In our opinion, management's assertion that the Company complied with the aforementioned servicing criteria as of and for the year ended December 31, 2023 for the commercial mortgage-backed securities special servicing platform is fairly stated, in all material respects.

 

 

/s/ Ernst & Young LLP

 

March 20, 2024

 

 

A member firm of Ernst & Young Global Limited

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K/A’ Filing    Date    Other Filings
Filed on:4/8/24
3/20/24
For Period end:12/31/2310-K
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Filing Submission 0001888524-24-005366   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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