Common use of Attestation Report of Registered Public Accounting Firm Pursuant to Item 1123 of Regulation AB Clause in Contracts

Attestation Report of Registered Public Accounting Firm Pursuant to Item 1123 of Regulation AB. On or before the 90th day following the end of each fiscal year of the Transferor, beginning on March 31, 2014, for so long as Transferor is required to report under the Exchange Act and in order to comply with Item 1123 of Regulation AB, the Servicer shall cause an independent registered public accounting firm (who may also render other services to Servicer or Transferor) to furnish a report (addressed to the Servicer) to the Servicer, that attests to, and reports on, the assessment of compliance with the Servicing Criteria made by the Servicer pursuant to Section 3.05(b) of this Agreement, and the Servicer shall deliver such attestation report to the Trustee, the Transferor, any Credit Enhancement Provider, and each Rating Agency. Such attestation report shall be made in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight Board and in accordance with Rules 1-02(a)(3) and 2-02(g) of Regulation S-X under the Securities Act and the Exchange Act. The attestation report required by this subsection 3.06(a) may be replaced at the option of the Servicer by any similar attestation report which is now or in the future in use by servicers of comparable assets or which otherwise complies with any rule, regulation, “no action” letter or similar guidance promulgated by the Commission. Unless otherwise provided with respect to any Series in the related Series Supplement, a copy of the attestation report may be obtained by any Investor Certificateholder by a request in writing to Trustee addressed to the Corporate Trust Office.