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 accompanying managements assertion that   The Bank of New York Mellon (formerly The Bank of New York), BNY Mellon
    Trust of Delaware (formerly BNYM (Delaware)) and The Bank of New York Mellon
    Trust Company, N.A. (formerly The Bank of New York Trust Company, N.A.), (collectively,
    the Company) complied with the servicing criteria set forth in Item 1122(d)
    of the Securities and Exchange Commissions Regulation AB 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 for which the Company provides trustee,
    securities administration or paying agent 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)(4)(vi), 1122(d)(4)(viii), 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, as of and for the twelve months ended December 31, 2011. With
    respect to applicable servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(vii),
    the Companys Assertion of Compliance with Applicable Servicing Criteria
    indicates that there were no activities performed as of and for the twelve
    months ended December 31, 2011. Management is responsible for the Companys compliance with
    the servicing criteria. Our responsibility is to express an opinion on managements assertion about time 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. As described in the accompanying
    Assertion 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 criteria. 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 criteria applicable to this vendor as permitted
    by Interpretation 17.06 of the SEC Division of Corporation Finance Manual
    of Publicly Available Telephone Interpretations (Interpretation 17.06).
    As permitted by Interpretation 17.06, 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 criteria applicable to the vendor. The Company is solely responsible
    for determining that it meets the SEC requirements to apply Interpretation
    17.06 for the vendor and related criteria as described in its assertion, and
    we performed no procedures with respect to the Companys eligibility
    to apply Interpretation 17.06.  
 
 In our opinion, managements assessment that the Company complied with the aforementioned servicing criteria, including servicing criterion 1122(d)(2)(vi) for which compliance is determined based on Interpretation 17.06 as described above, as of and for the twelve months ended December 31, 2011 is fairly stated, in all material respects. /s/ KPMG LLP Chicago, Illinois 
    February 28, 2012