EXHIBIT
34.2



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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 Assessment for Compliance with Applicable Servicing Criteria,
that U.S. Bank National Association (the “Company”) complied with the servicing criteria set forth in Item 1122(d)
of the Securities and Exchange Commission’s Regulation AB for the Corporate Trust Asset-Backed Securities Platform (the
“Platform”), for which the Company provides trustee, securities administration, registrar or paying agent services,
as of December  31, 2013, and for the period fromJanuary 1, 2013 through December 31, 2013, 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 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, 2013 through December 31, 2013, 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.



In our opinion,
management’s assertion that the Company complied with the aforementioned servicing criteria as of December 31, 2013, and
for the period from January 1, 2013 through December 31, 2013, for the Corporate Trust Asset-Backed Securities Platform is fairly
stated, in all material respects.



/s/ Ernst &
Young

Minneapolis, Minnesota

February 28, 2014



A member firm of Ernst & Young
Global Limited