Exhibit 34.2



Report
of Independent Registered Public Accounting Firm



The Board of
Directors

Citibank, N.A.:



We have examined management’s
assessment, included in the accompanying Management’s Assessment 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 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 Assessment 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)(i), 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, 2016. 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 assessment about the Company’s compliance 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 Accountantsand, accordingly, included examining, on a test basis,
evidence about the Company’s compliance with the servicing criteria specified above 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
assessment that the Company complied with the aforementioned servicing criteria as of and for the twelve months ended December 31,
2016 is fairly stated, in all material respects.



|                      | /s/KPMG
    LLP
|--------------------- | ---------------
|                      |                
|Chicago,
    Illinois |                
|February 24, 2017     |