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 compliance of 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) 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, 2009. 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, 2009 with respect to the Platform,
because there were no occurrences of events that would require the Company to
perform such activities. Management is responsible for the Companys compliance
with the servicing criteria. Our responsibility is to express an opinion on 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

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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 Assertion of Compliance with Applicable Servicing Criteria,
for servicing criteria 1122 (d)(2)(vi), 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 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.

Our
examination disclosed material noncompliance with the following servicing
criterion applicable to the Company as of and for the twelve months ended
December 31, 2009. For servicing criterion 1122(d)(2)(i), certain payments on
pool assets were not deposited to the appropriate custodial bank accounts as
required by the related transaction agreements.

In our
opinion, except for the material noncompliance described above, the Company
complied, in all material respects, with the aforementioned servicing criteria,
including servicing criteria 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, 2009.

We do not
express an opinion or any form of assurance on the last two paragraphs of
Schedule A Material Instances of Non-Compliance by the Company to
managements Assertion of Compliance with Applicable Servicing Criteria.

(Signed) KPMG,
LLP

Chicago, Illinois 
February 25, 2010

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