Exhibit 34.1



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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors of

Public Service Company of New Hampshire

Hartford, Connecticut



We have examined management of Public Service Company of New Hampshire
and subsidiaries’ (“PSNH” or the “Company”) assertion, included in the accompanying Management's Report
on Assessment of Compliance with SEC Regulation AB Servicing Criteria for Asset-Backed Issuers, that the Company complied with the servicing
criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB (“Regulation AB”) for the
Rate Reduction Bonds Series 2018-1 (the "Platform"), excluding criteria items 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv),
1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4 )(iii), 1122(d)(4)(v), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii),
and 1122(d)(4)(xv) (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 Platform. Exhibit 33.1 to management's
assertion identifies the individual asset-backed transactions defined by management as constituting the Platform. PSNH’s management
is responsible for the Company’s compliance with the servicing criteria and its assertion. 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 the standards of the
Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by the American Institute
of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about
whether management's assertion about compliance with the servicing criteria is fairly stated, in all material respects. An examination
involves performing procedures to obtain evidence about management’s assertion on compliance with the servicing criteria. The nature,
timing and extent of the procedures selected depend on our judgment, including an assessment of the risks 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, including tests on a sample basis of the servicing
activities related to the Platform, determining whether the Company performed those selected activities in compliance with the servicing
criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances. Our procedures
were limited to selected servicing activities performed by the Company during the period covered by this report and, accordingly, such
samples may not have included servicing activities related to each asset-backed transaction included in the Platform. Further, an examination
is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that may have affected
the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that the evidence we
obtained in our examination is sufficient and appropriate to provide a reasonable basis for our opinion.



We did not examine the Company’s compliance with the servicing
standards governing Custodial Bank Accounts. Compliance with those servicing standards were examined by the other auditor of the Company’s
subservicer, KPMG LLP. The report of the other auditor of the Company’s subservicer has been furnished to us, and our examination,
insofar as it relates to the Company’s compliance with the servicing standards governing Custodial Bank Accounts, is based solely
on the examination report of the other auditor.



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



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



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









March 27, 2024