Exhibit 34.2



Report of Independent Registered Public
Accounting Firm



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



We have examined management’s assertion, included in the
accompanying Assessment of Compliance with Applicable Servicing Criteria, 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
(including transactions subject to Regulation AB by contractual obligation) for which the Company provides trustee, securities
administration, paying agent 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)(1)(v), 1122(d)(2)(iii), 1122(d)(4)(vi), 1122(d)(4)(vii), 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 (the Servicing Criteria), as of and for the twelve
months ended December 31, 2018. With respect to applicable servicing criterion 1122(d)(4)(iii), the Company has determined
that there were no activities performed during the twelve months ended December 31, 2018 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 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 to obtain reasonable assurance and, accordingly, included examining,
on a test basis, evidence about the Company’s compliance with the Servicing Criteria 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.











As described in the Company’s Assessment 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 (C&DI) 200.06,
Vendors Engaged by Servicers (C&DI 200.06). As permitted by C&DI 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 C&DI 200.06 for the vendor and related servicing criterion as described in its assertion, and we performed
no procedures with respect to the Company’s eligibility to apply C&DI 200.06.



In our opinion, management’s assertion that the Company
complied with the aforementioned Servicing Criteria, including servicing criterion 1122(d)(2)(vi) for which compliance is
determined based on C&DI 200.06 as described above, as of and for the twelve months ended December 31, 2018 is fairly
stated, in all material respects.



| | /s/KPMG LLP
| | -----------



Chicago, Illinois
February 28, 2019



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