**Exhibit 34.1**

 

**ATTESTATION REPORT ON ASSESSMENT OF COMPLIANCEWITH**

**SERVICING CRITERIA FOR ASSET-BACKED SECURITIES**

 

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTINGFIRM**

 

To the Member of

CenterPoint Energy Houston Electric, LLC

Houston, Texas

 

We have examined management of CenterPoint EnergyHouston Electric, LLC’s assertion, included in the accompanying Report on Assessment of Compliance with Servicing Criteria for Asset-BackedSecurities for CenterPoint Energy Houston Electric, LLC, that CenterPoint Energy Houston Electric, LLC (the "Company") compliedwith the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for the $1,695 millionoriginal principal amount of CenterPoint Energy Transition Bond Company IV, LLC’s transition bonds (the “2012 Senior SecuredTransition Bonds”), excluding criteria in Items 1122(d) (1)(ii) (outsourcing), (1)(iii) (back-up servicing), (1)(iv) (fidelitybond), (2)(ii) (wire transfer disbursements), (2)(vi) (unissued checks), (3)(ii) (allocation and remittance), (3)(iii) (disbursementsto investors), (4)(iii) (additions, removals or substitutions), (4)(v) (records regarding pool assets), (4)(ix) (adjustmentsto interest rates), (4)(xi) (payments on behalf of obligors), (4)(xii) (late payment penalties), (4)(xiii) (obligor disbursements),and (4)(xv) (external credit enhancement) (the “servicing criteria”), as of and for the year ended December 31,2023, which management has determined are not applicable to the activities performed by the Company with respect to the 2012 Senior SecuredTransition Bonds. Management is responsible for the Company’s compliance with the servicing criteria and its assertion. Our responsibilityis 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 withthe standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards establishedby the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtainreasonable assurance about whether management’s assertion about compliance with the servicing criteria is fairly stated, in allmaterial respects. An examination involves performing procedures to obtain evidence about management’s assertion on compliance withthe servicing criteria. The nature, timing and extent of the procedures selected depend on our judgment, including an assessment of therisks of material misstatement of management’s assertion on compliance with the servicing criteria, whether due to error or fraud,and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the servicing criteria, includingtests on a sample basis of the servicing activities related to the Platform, determining whether the Company performed those selectedactivities in compliance with the servicing criteria during the specified period, and performing such other procedures as we considerednecessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company during the periodcovered by this report and, accordingly, such samples may not have included servicing activities related to each asset-backed transactionincluded in the 2012 Senior Secured Transition Bonds. Further, an examination is not designed to detect noncompliance arising from errorsthat may have occurred prior to the period specified above that may have affected the balances or amounts calculated or reported by theCompany during the period covered by this report. We believe that the evidence we obtained in our examination is sufficient and appropriateto provide a reasonable basis for our opinion.

 

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

 

Our examination does not provide a legal determinationon the Company's compliance with the servicing criteria.

 

In our opinion, management’s assertion thatthe Company complied with the servicing criteria as of and for the year ended December 31, 2023, is fairly stated, in all materialrespects.

 

/s/ DELOITTE & TOUCHE LLP

Houston, Texas

 

March 28, 2024