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