Exhibit 34.2



Report of Independent Registered Public Accounting
Firm



The Board of Directors
U.S. Bank National Association



We have examined management’s assertion, included in the 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’s Regulation
AB for the U.S. Bank Corporate Trust Asset-Backed Securities Platform (the “Platform”), for which the Company provides
trustee, registrar, paying agent and securities administration services, as of and for the year
ended December 31, 2015, except forservicing criteria 1122 (d)(1)(iii), 1122 (d)(4)(i)-(ii), and 1122 (d)(4)(iv)-(xiv),
which the Company has determined are not applicable to the activities performed by them with respect to the servicing platform
covered by this report. Management is responsible for the Company’s compliance with those servicing criteria. Our responsibility
is to express an opinion on management’s assertion about the Company’s compliance with the servicing criteria based
on our examination.



Our examination was conducted in accordance with attestation standards
established 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 applicable
servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included
testing of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less
than all of the 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. 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 ended
December 31, 2015, that required these servicing criteria to be complied with. 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.



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



/s/ Ernst & Young LLP



Minneapolis, MN

February 26, 2016