**Exhibit 34.2**

Reportof Independent Registered Public Accounting Firm

 

TheBoard of Directors

TheCorporate Trust Services division of Wells Fargo Bank, National Association:

 

Wehave examined management’s assertion, included in the accompanying Assessment of Compliance with the Applicable ServicingCriteria, that the Corporate Trust Services division of Wells Fargo Bank, National Association (the Company) complied with theServicing Criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB (the Servicing Criteria)for asset-backed securities (ABS) transactions for which the Company provides trustee (except Delaware trustee or owner trustee)and/or paying agent services and for which either (i) some or all of the issued securities for such ABS transactions were publiclyoffered pursuant to a registration statement delivered under the Securities Act of 1933, as amended, or (ii) the issued securitiesfor such ABS transactions were privately offered pursuant to an exemption from registration and the Company has an obligationunder the transaction agreements to deliver an assessment of compliance with the applicable Servicing Criteria under Item 1122(d)of Regulation AB; provided however that, the platform excludes (a) any transactions for which the securities issued are mortgage-backedsecurities or mortgage-related asset-backed securities and (b) certain transactions for which the issuing entity has a fiscalyear that ends on a date other than the end of the calendar year (the ABS Platform) as of and for the twelve months ended December31, 2018. Management has determined that all the Servicing Criteria set forth in Item 1122(d) are applicable to the Company’sobligations in the related transaction agreements with respect to the ABS Platform as of and for the twelve months ended December31, 2018, except for the following Servicing Criteria: 1122(d)(1)(v), 1122(d)(2)(iii), 1122(d)(3)(i)(B), 1122(d)(3)(i)(C), 1122(d)(3)(i)(D),1122(d)(4)(ii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix), 1122(d)(4)(x),1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii) and 1122(d)(4)(xiv), which management has determined are not applicable to theCompany’s obligations in the related transaction agreements with respect to the ABS Platform as of and for the twelve monthsended December 31, 2018; provided however that, with respect to the ABS Platform (a) Servicing Criterion 1122(d)(3)(i)(A) is applicableonly as it relates to the Company’s obligation to distribute or make available to investors, in accordance with the timeframesset forth in the transaction agreements, the relevant investor reports received by the Company from the entity preparing suchreports; (b) Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to the Company’s obligation to make remittancesto investors in accordance with the transaction agreements; and (c) Servicing Criterion 1122(d)(4)(iii) is applicable only asit relates to the Company’s obligation to obtain an Officer’s Certificate from the servicer and report any additions,removals and substitutions to investors on the relevant investor report, in each case, in accordance with the transaction agreements(the Applicable Servicing Criteria). With respect to applicable Servicing Criteria 1122(d)(1)(ii), 1122(d)(4)(i) and 1122(d)(4)(xv),management has determined that there were no activities performed during the twelve months ended December 31, 2018 with respectto the ABS Platform, because there were no occurrences of events that would require the Company to perform such activities. AppendixA to the Assessment of Compliance with the Applicable Servicing Criteria identifies the individual asset-backed transactions andsecurities defined by management as constituting the ABS Platform. Management is responsible for the Company’s compliancewith the Servicing Criteria. Our responsibility is to express an opinion on management’s assertion about the Company’scompliance with the Servicing Criteria based on our examination.

 

 

 

 

Ourexamination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) andin accordance with attestation standards established by the American Institute of Certified Public Accountants to obtain reasonableassurance and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the ServicingCriteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testingselected asset-backed transactions and securities that comprise the ABS Platform, testing selected servicing activities relatedto the ABS Platform, and determining whether the Company processed those selected transactions and performed those selected activitiesin compliance with the Servicing Criteria. Furthermore, our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report. Our procedures were not designed to determine whethererrors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculatedor reported by the Company during the period covered by this report for the selected transactions or any other transactions. Webelieve that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determinationon the Company’s compliance with the Servicing Criteria.

 

Inour opinion, management’s assertion that the Company complied with the aforementioned Servicing Criteria as of and for thetwelve months ended December 31, 2018 is fairly stated, in all material respects.

 

/s/KPMGLLP

 

Chicago,Illinois

February19, 2019

 

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