Exhibit 34.1

[KPMG Letterhead]

 

**Report of Independent Registered PublicAccounting Firm**

 

The Board of Directors:

The Bankof New York Mellon

BNY MellonTrust of Delaware

The Bankof New York Mellon Trust Company, N.A.:

We have examinedmanagement’s assertion, included in the accompanying Management’s Assertion of Compliance, that The Bank of New YorkMellon (formerly The Bank of New York), BNY Mellon Trust of Delaware (formerly BNYM (Delaware)) and The Bank of New York MellonTrust Company, N.A. (formerly The Bank of New York Trust, Company, N.A.), (collectively, the “Company”) complied withthe 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 securitiesissued on or after January 1, 2006 and like-kind transactions issued prior to January 1, 2006 that are subject to Regulation ABfor which the Company provides trustee, securities administration, paying agent services, or custodial services, as defined andto the extent applicable in the transaction agreements, other than residential mortgage-backed securities and other mortgage-relatedasset-backed securities (the “Platform”), except for servicing criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(4)(vi),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 determinedare not applicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31,2014. With respect to applicable servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(vii), the Company has determined that therewere no activities performed during the twelve months ended December 31, 2014 with respect to the Platform, because there wereno occurrences of events that would require the Company to perform such activities. Management is responsible for the Company’scompliance with the servicing criteria. Our responsibility is to express an opinion on management’s assertion about the Company’scompliance based on our examination.

Our examination was conducted in accordancewith the attestation standards of the Public Company Accounting Oversight Board (United States)****and, accordingly, includedexamining, 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 transactionsand securities that comprise the Platform, testing selected servicing activities related to the Platform, and determining whetherthe 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 duringthe period covered by this report. Our procedures were not designed to determine whether errors may have occurred either priorto or subsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the periodcovered by this report for the selected transactions or any other transactions. We believe that our examination provides a reasonablebasis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the servicingcriteria.

As described in the Company’sAssertion of Compliance with Applicable Servicing Criteria, for servicing criterion 1122(d)(2)(vi), the Company has engaged a vendorto 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 assessingcompliance with the servicing criterion applicable to this vendor as permitted by the SEC’s*Compliance and DisclosureInterpretation (“CD&I”)**200.06, Vendor’s Engaged by Servicers* (CD&I 200.06) (formerly SECManual Telephone Interpretation 17.06). As permitted by CD&I 200.06, the Company has asserted that it has policies and proceduresin place designed to provide reasonable assurance that the vendor’s activities comply in all material respects with the servicingcriterion applicable to the vendor. The Company is solely responsible for determining that it meets the SEC requirements to applyCD&I 200.06 for the vendor and related criterion as described in its Assertion of Compliance with Applicable Servicing Criteria,and we performed no procedures with respect to the Company’s eligibility to apply CD&I 200.06.

In our opinion, management’s assertionthat the Company complied with the aforementioned servicing criteria, including criterion 1122(d)(2)(vi) for which compliance isdetermined based on CD&I 200.06 as described above, as of and for the twelve months ended December 31, 2014 is fairly stated,in all material respects.

/s/KPMG LLP

Chicago, Illinois

February 27, 2015