**Exhibit34.2**

 

Reportof Independent Registered Public Accounting Firm

 

TheBoard of Directors

Citibank,N.A.:

 

Wehave examined management’s assertion, included in the accompanying Management’s Assessment of Compliance, that theAgency and Trust division of Citibank, N.A. (the “Company”) complied with the servicing criteria set forth in Item1122(d) of the Securities and Exchange Commission’s Regulation AB (the “Servicing Criteria”) for publicly-issued(*i.e.*, transaction-level reporting initially required under the Securities Exchange Act of 1934, as amended) and certainprivately-issued (*i.e.*, for which transaction-level reporting is required pursuant to contractual obligation) automobileloan or lease-backed securities, equipment loan-backed securities and student loan-backed securities issued on or after January 1,2006, as listed in Appendix A of the accompanying Management’s Assessment of Compliance, for which the Company providestrustee 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 Company has determinedare not applicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31,2018. With respect to the Platform, Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to remittances. Managementis responsible for the Company’s compliance with the Servicing Criteria. Our responsibility is to express an opinion onmanagement’s assertion about the Company’s compliance with the Servicing Criteria based on our examination.

 

Ourexamination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) andin accordance with attestation standards established by the American Institute of Certified Public Accountants to obtain reasonableassurance and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the ServicingCriteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testingselected asset-backed transactions and securities that comprise the Platform, testing selected servicing activities related tothe Platform, and determining whether the Company processed those selected transactions and performed those selected activitiesin compliance with the Servicing Criteria. Furthermore, our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report. Our procedures were not designed to determine whethererrors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculatedor reported by the Company during the period covered by this report for the selected transactions or any other transactions. Webelieve that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determinationon the Company’s compliance with the Servicing Criteria.

 

Inour opinion, management’s assertion that the Company complied with the aforementioned Servicing Criteria as of and for thetwelve months ended December 31, 2018 is fairly stated, in all material respects. 

 

 

Chicago,Illinois

February 15,2019