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 Assessment 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 (the “Servicing Criteria”) 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 Assessment 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)(v), 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, 2019. With
respect to the Platform, Servicing Criterion 1122(d)(3)(ii) is applicable only as it relates to remittances. 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 with the Servicing Criteria based on our examination.



Our
examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and
in accordance with attestation standards established by the American Institute of Certified Public Accountants to obtain reasonable
assurance and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the Servicing
Criteria 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, 2019 is fairly stated, in all material respects.



/s/
KPMG LLP



Chicago,
Illinois
February 21, 2020