EXHIBIT
34.2
 
 {00039224.DOCX}
 
 
 
 
 Report
of Independent Registered Public Accounting Firm
 The
Board of Directors 
U.S. Bank National Association
 We
have examined management's assertion, including the accompanying Report
on ssessment of 
Compliance With Applicable Servicing Criteria, that U.S. Bank National
ssociation (the "Company")
complied with the servicing criteria set forth in Item 1122 (d) of the
Securities and Exchange Commission's
Regulation B for the Corporate Trust sset Backed Securities Platform
(the "Platform"), for which the 
Company provides trustee, securities administration,registrar
or paying agent services, as of December 31, 
2012,
and for the period from January
1, 2012 through December 31, 2012, except forservicing
criteria 1122 (d)(1)(iii),
1122 (d)(4)(i)-(ii), and 1122 (d)(4)(iv)-(xiv), which the Company has
determined are not applicable 
to the activities performed by them with respect to the servicing
platform covered by this report. 
Management is responsible for the Company's compliance with those
servicing criteria. Our responsibility is 
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 with attestation standards
established by the American 
Institute of Certified Public Accountants, as adopted by the Public
Company Accounting Oversight Board 
(United States) and, accordingly, included examining, on a test basis,
evidence about the Company's
compliance with the applicable servicing criteria and performing such
other procedures as we considered 
necessary in the circumstances. Our examination included testing of
less than all of the individual asset 
backed transactions and securities that comprise the Platform, testing
of less than all of the servicing 
activities related to the Platform, and determining whether the 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 
during the period covered by this report. Our procedures were not
designed to determine whether errors 
may have occurred either prior to or subsequent to our tests that may
have affected the balances or 
amounts calculated or reported by the Company during the period covered
by this report for the selected 
transactions or any other transactions. Although the Company is
responsible for assessing compliance with 
Items 1122 (d)(1)(ii) and 1122 (d)(2)(iii) of Regulation AB, there were
no servicing activities performed by the 
Company during the period from January 1, 2012 through December 31,
2012, that required these servicing 
criteria to be complied with. We believe that our examination provides
a reasonable basis for our opinion. 
Our examination does not provide a legal determination on the Company's
compliance with the servicing
criteria.


{00039224.DOCX}
 In our
opinion, management's assertion that the Company complied with the
aforementioned servicing
criteria as of December 31, 2012, and for the period from January 1,
2012 through December 31, 2012, for 
the Corporate Trust Asset-Backed Securities Platform is fairly stated,
in all material respects.
 
 
 /s/Ernst
& Young LLP
 
 Minneapolis,
Minnesota 
February 28, 2013