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
Trust Company, N.A.:

We
have examined the accompanying managements assertion 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. (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 for which the Company provides trustee, securities
administration or paying agent 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)(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
determined are not applicable to the activities it performs with respect to the
Platform, as of and for the twelve months ended December 31, 2010. With respect
to applicable servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(vii), the
Companys Assertion of Compliance with Applicable Servicing Criteria indicates
that there were no activities performed as of and for the twelve months ended
December 31, 2010. 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 mortgage-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

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our
opinion. Our examination does not provide a legal determination on the Companys
compliance with the servicing criteria.

As described in the accompanying Assertion 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 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
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 the 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 criterion
1122(d)(2)(vi) for which compliance is determined based on Interpretation 17.06
as described above, as of and for the twelve months ended December 31, 2010 is
fairly stated, in all material respects.

(Signed) KPMG, LLP

Chicago, Illinois
February 25, 2011

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