EXHIBIT 34.2







Report of Independent Registered Public Accounting
Firm





The Board of Directors

U.S. Bank National Association and U.S. Bank Trust
Company, National Association



We have examined management’s assertion,
included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that U.S. Bank National Association
and U.S. Bank Trust Company, National Association (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 U.S. Bank Corporate Trust Asset-Backed Securities
Platform (the “Platform”), for which the Company provides trustee, securities administration, registrar and paying agent services,
as of and for the year ended December 31, 2023, except for servicing criteria Items 1122(d)(1)(iii), 1122(d)(4)(i)-(ii), and 1122(d)(4)(iv)-(xiv),
which the Company has determined are not applicable to the activities it performs with respect to the servicing platform covered by this
report. Management is responsible for the Company’s compliance with those 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
attestation standards established by the American Institute of Certified Public Accountants and the Public Company Accounting Oversight
Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable
servicing criteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing
of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less than all of the
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. Although
the Company is responsible for assessing compliance with Items 1122(d)(1)(ii), 1122(d)(1)(v), and 1122(d)(2)(iii) of Regulation AB, there
were no servicing activities performed by the Company during the year ended December 31, 2023 that required these servicing criteria to
be complied with. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.



We are required to be independent of the Company
and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our examination engagement.



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 ended December 31, 2023, for the U.S. Bank Corporate
Trust Asset-Backed Securities Platform is fairly stated, in all material respects.







Minneapolis, Minnesota

February 27, 2024