Exhibit 34.2

 

Report of Independent Registered PublicAccounting Firm

 

The Board of Directors

U.S. Bank National Association

 

We have examined management’s assertion, included inthe accompanying Report 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’sRegulation AB for the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the “Platform”), for which the Companyprovides trustee, registrar, paying agent and securities administration services, as of and for the year ended December 31, 2015,except for 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 attestationstandards established by the American Institute of Certified Public Accountants, as adopted by the Public Company Accounting OversightBoard (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance withthe applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examinationincluded testing of less than all of the individual asset-backed transactions and securities that comprise the Platform, testingof less than all of the servicing activities related to the Platform, and determining whether the Company processed those selectedtransactions and performed those selected activities in compliance with the servicing criteria. Furthermore, our procedures werelimited 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 thatmay have affected the balances or amounts calculated or reported by the Company during the period covered by this report for theselected transactions or 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 Companyas of and for the year ended December 31, 2015, that required these servicing criteria to be complied with. We believe that ourexamination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’scompliance with the servicing criteria.

 

In our opinion, management’s assertion that the Companycomplied with the aforementioned servicing criteria as of and for the year ended December 31, 2015, for the U.S. Bank CorporateTrust Asset-Backed Securities Platform is fairly stated, in all material respects.

 

/s/ Ernst & Young LLP

 

Minneapolis, MN

February 26, 2016