**Exhibit 34.2**

**Report of Independent Registered Public Accounting Firm**

The Board of Directors 

Navient Corporation 

We have examined management’s assessment, included in the accompanying Assertion on Compliance with Regulation AB Criteria, dated March 30, 2015,that Navient Solutions, Inc. (the “Company”), a direct wholly owned subsidiary of Navient Corporation, complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB forthe Navient Regulation AB Student Loan Platform (the Platform), as of and for the year ended December 31, 2014, excluding criteria 1122 (d)(1)(iii), 1122(d)(2)(ii), 1122 (d)(2)(iii), 1122 (d)(2)(vi), 1122 (d)(3)(iii), 1122 (d)(4)(x), 1122(d)(4)(xi), 1122 (d)(4)(xii) and 1122 (d)(4)(xiii), which the Company has determined are not applicable to the servicing activities performed by it with respect to the Platform as of and for the year ended December 31, 2014. In addition to theforegoing inapplicable criteria for each Platform trust, with respect to Items 1122(d)(1)(i), 1122(d)(2)(ii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vii), 1122(d)(3)(i), 1122(d)(3)(ii), 1122(d)(3)(iv), 1122(d)(4)(iii) and 1122(d)(4)(xv) theCompany has concluded that such criteria are not required under the related transaction agreements for the SMB Private Education Loan Trust 2014-A transaction. Appendix B to Assertion on Compliance with Regulation AB Criteria identifies theindividual asset-backed transactions and securities defined by management as constituting the Platform. Management is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion onmanagement’s assessment about the Company’s compliance based on our examination. 

Our examination was conducted in accordance with theattestation standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above and performingsuch 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, anddetermining 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 activitiesperformed 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 orreported 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 legaldetermination on the Company’s compliance with the servicing criteria. 

In our opinion, management’s assessment that the Company complied withthe aforementioned servicing criteria as of and for the year ended December 31, 2014 is fairly stated, in all material respects. 

/s/KPMG LLP 

Philadelphia, Pennsylvania 

March 30, 2015