Exhibit 34.1



[KPMG Letterhead]

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.’s (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