Exhibit 34.2

** **

**Reportof Independent Registered Public Accounting Firm**

 

The Boardof Directors

Citibank,N.A.:

 

We have examined management’s assessment,included in the accompanying Management’s Assessment of Compliance, that the Agency and Trust division of Citibank, N.A.(the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’sRegulation AB for publicly-issued (*i.e.*, transaction-level reporting initially required under the Securities Exchange Actof 1934, as amended) and certain privately-issued (*i.e.*, for which transaction-level reporting is required pursuant to contractualobligation) automobile loan or lease-backed securities, equipment loan-backed securities and student loan-backed securities issuedon or after January 1, 2006, as listed in Appendix A of the accompanying Management’s Assessment of Compliance, forwhich the Company provides trustee and paying agent services (the “Platform”), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(v),1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv), which the Companyhas determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelve months endedDecember 31, 2015. With respect to the Platform, servicing criterion 1122(d)(3)(ii) is applicable only as it relates to remittances.Management is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinionon management’s assessment about the Company’s compliance based on our examination.

 

Our examination was conducted in accordancewith the attestation standards of the Public Company Accounting Oversight Board (United States)****and, accordingly, includedexamining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above and performingsuch other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactionsand securities that comprise the Platform, testing selected servicing activities related to the Platform, and determining whetherthe 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 duringthe period covered by this report. Our procedures were not designed to determine whether errors may have occurred either priorto or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the periodcovered by this report for the selected transactions or any other transactions. We believe that our examination provides a reasonablebasis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the servicingcriteria.

 

In our opinion, management’s assessmentthat the Company complied with the aforementioned servicing criteria as of and for the twelve months ended December 31, 2015is fairly stated, in all material respects.

 

/s/KPMG LLP

 

Chicago, Illinois

February 26, 2016