**Exhibit 34.2**

 

**ATTESTATION REPORT ON ASSESSMENT OF COMPLIANCEWITH**

**SERVICING CRITERIA FOR ASSET-BACKED SECURITIES**

 

**Report of Independent Registered Public AccountingFirm**

 

Deutsche Bank National Trust Company and Deutsche Bank Trust CompanyAmericas

 

We have examined management’s assertion,included in the accompanying Management’s Assertion of Compliance, that Trust & Agency Services department of DeutscheBank National Trust Company and Deutsche Bank Trust Company Americas (collectively the “Company”) complied with the servicingcriteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the publicly-issued (i.e.,transaction-level reporting required under the Securities Exchange Act of 1934, as amended) and certain privately-issued (i.e., for whichtransaction-level reporting is required pursuant to contractual obligation) residential mortgage-backed securities, commercial mortgage-backedsecurities and other asset-backed securities issued on or after January 1, 2006, for which the Company provides trustee, certificateadministrator, securities administration, paying agent or custodian services, as defined in the transaction agreements, excluding publicly-issuedsecurities sponsored or issued by any government sponsored entity (the “Platform”), as of and for the year ended December 31,2023 except for criteria 1122(d)(4)(iv) – 1122(d)(4)(xiv), which the Company has determined are not applicable to the activitiesit performs with respect to the servicing platform covered by this report. Refer to Appendix A of Management’s Assertion of Compliancefor the asset backed transactions covered by this platform. Management is responsible for the Company’s compliance with those servicingcriteria. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance with the servicingcriteria based on our examination.

 

Our examination was conducted in accordance withattestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting OversightBoard (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicableservicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testingof less than all of the individual asset backed transactions and securities that comprise the platform, testing of less than all of theservicing activities related to the Platform and determining whether the Company processed those selected transactions and performed thoseselected activities in compliance with the servicing criteria. Furthermore, our procedures were limited to the selected transactions andservicing activities performed by the Company during the period covered by this report. Our procedures were not designed to determinewhether errors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculatedor reported by the Company during the period covered by this report for the selected transactions or any other transactions. Althoughthe Company is responsible for assessing compliance with criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(iii) and 1122(d)(4)(iii) ofRegulation AB, there were no servicing activities performed by the Company during the year ended December 31, 2023 that requiredthese servicing criteria to be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonablebasis for our opinion.

 

We are required to be independent of the Companyand 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 determinationon the Company’s compliance with the servicing criteria.

 

In our opinion, management’s assertion that the Company compliedwith the aforementioned servicing criteria as of and for the year ended December 31, 2023 for the platform is fairly stated, in allmaterial respects.

 

/s/ Ernst & Young LLP

 

February 29, 2024