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EXHIBIT 34.1 

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

Board of Directors and Shareholders 

First National Bank ofOmaha 

Omaha, Nebraska 

We have examined management of FirstNational Bank of Omaha’s assertion, included in the accompanying Management’s Report on Assessment of Compliance with Servicing Criteria Pursuant to Item 1122 of Regulation AB, that First National Bank of Omaha (the “Company”)complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the First National Master Note Trust (the “Platform”), excluding criteria 1122(d)(1)(iii), 1122(d)(2)(iii),1122(d)(2)(vi), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii) (the “servicing criteria”), as of and for the year ended December 31, 2018, which management has determined are notapplicable to the activities performed by the Company with respect to the Platform. Management is responsible for the Company’s compliance with the servicing criteria and its assertion. Our responsibility is to express an opinion onmanagement’s assertion about the Company’s compliance with the servicing criteria based on our examination. 

Our examination was conducted inaccordance 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. Those standards require that we planand perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the servicing criteria is fairly stated, in all material respects, and, accordingly, included examining, on a test basis,evidence about the Company’s compliance with the servicing criteria, including tests on a sample basis of the servicing activities related to the Platform, determining whether the Company performed those selected activities in compliance withthe servicing criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company during the period coveredby this report and, accordingly, such samples may not have included servicing activities related to each asset-backed transaction included in the Platform. Further, an examination is not designed to detect noncompliance arising from errors that mayhave occurred prior to the period specified above that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that the evidence we obtained in our examination issufficient and appropriate to provide 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 year endedDecember 31, 2018, for the First National Master Note Trust is fairly stated, in all material respects. 

/s/DELOITTE & TOUCHE LLP 

Omaha, Nebraska 

March 25, 2019 
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