Exhibit 34.2

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| |  |                       
| |  | ----------------------
| |  | KPMG LLP              
| |  | 303 East Wacker Drive 
| |  | Chicago, IL 60601-5212

Report of
Independent Registered Public Accounting Firm

The Board of Directors

The Corporate Trust Services division of Wells Fargo Bank, National Association:

We have
examined managements assessment, included in the accompanying Assessment of Compliance with Applicable Servicing Criteria, that The Corporate Trust Services division of Wells Fargo Bank, National Association (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)
residential mortgage-backed securities, commercial mortgage-backed securities, and other asset-backed securities, for which the Company provides master servicing, trustee, securities administration, or paying agent services, excluding transactions
issued by any agency or instrumentality of the U.S. government or any government sponsored entity and further excluding the transactions issued prior to 2006 for which Wells Fargo outsources all material servicing activities (as defined by
Regulation AB) (the Platform), except for servicing criteria 1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(viii), 1122(d)(4)(ix), 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 activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2009. 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, 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.

As described in the accompanying
managements Assessment of Compliance With Applicable Servicing Criteria, for servicing criteria 1122(d)(4)(i), the Company has engaged a vendor to perform the activities required by these servicing criteria. 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 criteria applicable to this vendor as permitted by
Interpretation



KPMG LLP, a U.S. limited liability
partnership, is the U.S.

member firm of KPMG International, a Swiss cooperative.



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17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available Telephone Interpretations (Interpretation 17.06). As permitted by Interpretation 17.06, 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 criteria applicable to each vendor. The Company is solely responsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the
vendor and related criteria as described in its assertion, and we performed no procedures with respect to the Companys eligibility to apply Interpretation 17.06.

In our opinion, managements assessment that the Company complied with the aforementioned servicing criteria, including servicing criteria 1122(d)(4)(i) for which compliance is determined based on
Interpretation 17.06 as described above, as of and for the twelve months ended December 31, 2009 is fairly stated, in all material respects.

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Chicago, Illinois

February 22, 2010