The Form 10-K must be signed either by the depositor or by the servicer on behalf of the issuing entity. If the servicer is signing and multiple servicers are involved in servicing the assets, the master servicer must sign. A trustee that is a servicer may not sign an Exchange Act report for the depositor unless it is the master servicer. [12/09/14] (Reg AB Telephone Interpretation 18.01)
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