Exhibit 34.2

 

Report of Independent Registered Public AccountingFirm

 

The Board of Directors

U.S. Bank National Association

 

We have examined management’s assertion, included in the accompanyingReport on Assessment of Compliance with Applicable Servicing Criteria, that U.S. Bank National Association (the “Company”)complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation ABfor the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the “Platform”), for which the Company providestrustee, securities administration, registrar and paying agent services, as of and for the year ended December 31, 2016, exceptfor****servicing criteria 1122 (d)(1)(iii), 1122 (d)(4)(i)-(ii), and 1122 (d)(4)(iv)-(xiv), which the Company has determinedare not applicable to the activities performed by them with respect to the servicing platform covered by this report. Managementis responsible for the Company’s compliance with those servicing criteria. Our responsibility is to express an opinion onmanagement’s assertion about the Company’s compliance with the servicing criteria based on our examination.

 

Our examination was conducted in accordance with attestation standardsestablished by the American Institute of Certified Public Accountants, as adopted by the Public Company Accounting Oversight Board(United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicableservicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination includedtesting of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of lessthan all of the servicing activities related to the Platform, and determining whether the Company processed those selected transactionsand performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures were limited tothe selected transactions and servicing activities performed by the Company during the period covered by this report. Our procedureswere not designed to determine whether errors may have occurred either prior to or subsequent to our tests that may have affectedthe balances or amounts calculated or reported by the Company during the period covered by this report for the selected transactionsor any other transactions. Although the Company is responsible for assessing compliance with Items 1122 (d)(1)(ii), 1122 (d)(1)(v),and 1122 (d)(2)(iii) of Regulation AB, there were no servicing activities performed by the Company as of and for the year endedDecember 31, 2016, that required these servicing criteria to be complied with. We believe that our examination provides a reasonablebasis for our opinion. Our examination does not provide a legal determination on the Company’s compliance with the servicingcriteria.

 

In our opinion, management’s assertion that the Company compliedwith the aforementioned servicing criteria as of and for the year ended December 31, 2016, for the U.S. Bank Corporate Trust Asset-BackedSecurities Platform is fairly stated, in all material respects.

 

/s/Ernst & Young LLP

 

Minneapolis, Minnesota

February 28, 2017