Exhibit 34.1





KPMG LLPAon CenterSuite 5500200 East Randolph Drive 
Chicago, IL 60601-6436



Report of Independent Registered Public Accounting
Firm



The Board of Directors:The Bank of New York Mellon
 BNY Mellon Trust of DelawareThe Bank of New York Mellon Trust Company, N.A.:



We have examined managements assertion,
included in the accompanying Managements Assertion of Compliance, that The Bank of New York Mellon (formerly The Bank of
New York), BNY Mellon Trust of Delaware (formerly BNYM (Delaware)) and The Bank of New York Mellon Trust Company, N.A. (formerly
The Bank of New York Trust, Company, N.A.), (collectively, the Company) complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for the publicly-issued (i.e., transaction-level
reporting initially required under the Securities and Exchange Act of 1934, as amended) asset-backed securities issued on or after
January 1, 2006 and like-kind transactions issued prior to January 1, 2006 that are subject to Regulation AB for which the Company
provides trustee, securities administration, paying agent services, or custodial services, as defined and to the extent applicable
in the transaction agreements, other than residential mortgage-backed securities and other mortgage-related asset-backed securities
(the Platform), except for servicing criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(4)(vi), 1122(d)(4)(viii),
1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which the Company has determined are not
applicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2014.
With respect to applicable servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(vii), the Company has determined that there were
no activities performed during the twelve months ended December 31, 2014 with respect to the Platform, because there were no occurrences
of events that would require the Company to perform such activities. Management is responsible for the Companys compliance
with the servicing criteria. Our responsibility is to express an opinion on managements assertion about the Companys
compliance based on our examination.



Our examination was conducted in accordance
with the attestation standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Companys compliance with the servicing criteria specified above and performing such
other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions
and securities that comprise the Platform, testing selected 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. 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.



KPMG LLP is a Delaware limited liability partnership,
the U.S. member firm of KPMG International Cooperative (KPMG International), a Swiss entity.











As described in the Companys Assertion
of Compliance with Applicable Servicing Criteria, for servicing criterion 1122(d)(2)(vi), the Company has engaged a vendor to perform
the activities required by this servicing criterion. The Company has determined that this vendor is not considered a servicer
as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the
servicing criterion applicable to this vendor as permitted by the SECs Compliance
and Disclosure Interpretation (CD&I) 200.06, Vendors Engaged by Servicers(CD&I 200.06)
(formerly SEC Manual Telephone Interpretation 17.06). As permitted by CD&I 200.06, the Company has asserted that it has policies
and procedures in place designed to provide reasonable assurance that the vendors activities comply in all material respects
with the servicing criterion applicable to the vendor. The Company is solely responsible for determining that it meets the SEC
requirements to apply CD&I 200.06 for the vendor and related criterion as described in its Assertion of Compliance with Applicable
Servicing Criteria, and we performed no procedures with respect to the Companys eligibility to apply CD&I 200.06.



In our opinion, managements assertion
that the Company complied with the aforementioned servicing criteria, including criterion 1122(d)(2)(vi) for which compliance is
determined based on CD&I 200.06 as described above, as of and for the twelve months ended December 31, 2014 is fairly stated,
in all material respects.







Chicago, Illinois
February 27, 2015