Exhibit 34.2


Report of Independent Registered Public Accounting Firm





The Board of Directors


Citibank, N.A.:


We have examined management’s assertion, included in the accompanying Management’s Assertion of


Compliance, that the Agency and Trust division of Citibank, N.A. (the “Company”) complied with the


servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB


for publicly-issued (i.e., transaction-level reporting initially required under the Securities Exchange Act of


1934, as amended) and certain privately-issued (i.e., for which transaction-level reporting is required


pursuant to contractual obligation) automobile loan or lease-backed securities, equipment loan-backed


securities and student loan-backed securities issued on or after January 1, 2006, as listed in Appendix A of


the accompanying Management’s Assertion of Compliance, for which the Company provides trustee and


paying agent services (the “Platform”), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(iv),


1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-


1122(d)(4)(xv), 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, 2013. Management is


responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an


opinion on management’s assertion 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 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 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.





In our opinion, management’s assertion that the Company complied with the aforementioned servicing


criteria as of and for the twelve months ended December 31, 2013 is fairly stated, in all material respects.








/s/ KPMG LLP________


KPMG LLP





Chicago, Illinois


February 28, 2014