Exhibit 34.2





Report of Independent Registered Public
Accounting Firm



The Board of Directors
The Bank of New York Mellon
BNY Mellon Trust of Delaware
The Bank of New York Mellon Trust Company, N.A.:



We have examined The Bank of New York Mellon’s (formerly
The Bank of New York), BNY Mellon Trust of Delaware’s (formerly BNYM (Delaware)) and The Bank of New York Mellon Trust Company,
N.A.’s (formerly The Bank of New York Trust Company, N.A.), (collectively, the Company) compliance with the servicing criteria
set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB (Servicing Criteria) for the publicly-issued
(i.e., transaction-level reporting initially required under the Securities and Exchange Act of 1934, as amended) asset-backed securities
issued on or after January 1, 2006 and like-kind transactions issued prior to January 1, 2006 that are subject to Regulation AB
(including transactions subject to Regulation AB by contractual obligation) for which the Company provides trustee, securities
administration, paying agent or custodial services, as defined and to the extent applicable in the transaction agreements, other
than residential mortgage-backed securities and other mortgage-related asset-backed securities (the Platform), except for servicing
criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(1)(v), 1122(d)(2)(iii), 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 the
Company has determined are not applicable to the activities it performs with respect to the Platform (the Servicing Criteria),
as of and for the twelve months ended December 31, 2019. With respect to Servicing Criterion 1122(d)(4)(i), the Company has determined
that for certain transactions in the Platform the Trustor (as such term is defined in the related transaction agreements) may direct
the Trustee (as such term is defined in the related transaction agreements) to file, or cause to be filed, all filings identified
by the Trustor to be necessary to maintain the effectiveness of any original filings identified by the Trustor to be necessary
under the Uniform Commercial Code as in effect in any jurisdiction to perfect the Trustee’s security interest in or lien
on the Underlying Securities (as such term is defined in the related transaction agreements). As of and for the twelve months ended
December 31, 2019 the Company was not instructed by any Trustors to perform such activities. Absent the receipt of instruction
from a Trustor to perform such activities, the Company’s responsibility for Servicing Criterion 1122(d)(4)(i) for the Platform
is solely with regard to the manner of holding trust assets and investment of trust assets in eligible investments and the Company
does not have any duties as to the original UCC filing and any continuations to perfect the security interest unless instructed
to do so by other parties in the transaction agreement. Management is responsible for the Company’s compliance with the Servicing
Criteria. Our responsibility is to express an opinion on 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 qualified opinion. Our examination does not provide a legal
determination on the Company’s compliance with the Servicing Criteria.



















As described in the Company’s Assessment of
Compliance with Applicable Servicing Criteria, for Servicing Criterion 1122(d)(2)(vi), the Company has engaged a vendor to
perform the activities required by this Servicing Criterion. The Company has determined that this vendor is not considered a “servicer”
as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with
the Servicing Criterion applicable to this vendor as permitted by the SEC’s Compliance and Disclosure Interpretation
(C&DI) 200.06, Vendors Engaged by Servicers(C&DI 200.06). As permitted by C&DI 200.06, the Company has asserted
that it has policies and procedures in place designed to provide reasonable assurance that the vendor’s activities comply
in all material respects with the Servicing Criterion applicable to the vendor. The Company is solely responsible for determining
that it meets the SEC requirements to apply C&DI 200.06 for the vendor and related Servicing Criterion as described in its
assertion, and we performed no procedures with respect to the Company’s eligibility to apply C&DI 200.06.



Our examination disclosed the following material noncompliance
with Servicing Criterion 1122(d)(3)(i)(A), as applicable to the Company during the twelve months ended December 31, 2019. Certain
reports to investors were not prepared in accordance with the timeframes set forth in the transaction agreements.



In our opinion, except for the material noncompliance described
above, the Company complied, in all material respects, with the aforementioned Servicing Criteria, including Servicing Criterion
1122(d)(2)(vi) for which compliance is determined based on C&DI 200.06 as described above as of and for the twelve months ended
December 31, 2019.



We do not express an opinion or any form of assurance on the
statements in Management’s Discussion of Material Instances of Noncompliance by the Company as set forth in Schedule B to
the Company’s Assessment of Compliance with Applicable Servicing Criteria.







/s/ KPMG LLP







Chicago, Illinois
February 28, 2020