**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 TrustCompany, N.A.: 

We have examined The Bank of New York Mellon’s (formerly The Bank of New York), BNY Mellon Trust of Delaware’s (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) compliance with the servicing criteria set forth in Item 1122(d) of the Securities and ExchangeCommission’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-kindtransactions 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 orcustodial 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 criteria1122(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 notapplicable to the activities it performs with respect to the Platform (the Servicing Criteria), as of and for the twelve months ended December 31, 2017. With respect to applicable servicing criterion 1122(d)(4)(iii), the Company has determinedthat there were no activities performed during the twelve months ended December 31, 2017 with respect to the Platform, because there were no occurrences of events that would require the Company to perform such activities. Management isresponsible for the Company’s compliance with the Servicing Criteria. Our responsibility is to express an opinion on 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 withattestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the Servicing Criteria and performing such otherprocedures 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 determiningwhether 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 bythe 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 bythe 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 qualified opinion. Our examination does not provide a legaldetermination on the Company’s compliance with the Servicing Criteria. 

As described in the Company’s Assessment of Compliance with Applicable Servicing Criteria, for servicingcriterion 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 RegulationAB, 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 byServicers*(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 withthe 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 weperformed no procedures with respect to the Company’s eligibility to apply C&DI 200.06. 

Our examination disclosed the following materialnoncompliance with servicing criterion 1122(d)(3)(i)(A), as applicable to the Company during the twelve months ended December 31, 2017. Certain reports to investors were not prepared in accordance with the timeframes set forth in thetransaction agreements. 

In our opinion, except for the material noncompliance described above, the Company complied, in all material respects, with theaforementioned 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, 2017. 

We do not express an opinion or any form of assurance on the statements in Management’s Discussion of Material Instances of Noncompliance by the Companyas set forth in Schedule B to the Company’s Assessment of Compliance with Applicable Servicing Criteria. 

/s/ KPMG LLP 

Chicago, Illinois 

March 1, 2018