Exhibit 34.2







Report
of Independent Registered Public Accounting Firm



The Board
of Directors
Citibank, N.A.:



We have examined
management’s assertion, included in the accompanying Management’s Assertion of Compliance, that the Agency and Trust division
of Citibank, N.A. (the “Company”) complied with the servicing criteria set forth in Item 1122(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 certain privately-issued (i.e., for which transaction-level
reporting is required pursuant to contractual obligation) automobile loan 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
Assertion of Compliance, for which the Company provides trustee and paying agent services (the “Platform”), except for servicing
criteria 1122(d)(1)(i)-1122(d)(1)(v), 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 determined are not applicable to the activities it performs with respect to the Platform, as of and for the twelve
months ended December 31, 2021. With respect to the Platform, Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates
to remittances. 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.



In our opinion,
management’s assertion that the Company complied with the aforementioned Servicing Criteria as of and for the twelve months ended
December 31, 2021 is fairly stated, in all material respects.



/s/KPMG
LLP



Chicago, Illinois
February 23, 2022