**Exhibit 34.2**

**Report of Independent Registered Public Accounting Firm**

The Board of Directors 

Citibank, N.A.: 

We have examined management’s assessment, included in the accompanying Management’s Assessment of Compliance, that the Agency and Trust division ofCitibank, N.A. (the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for publicly-issued (*i.e.*, transaction-level reporting initiallyrequired 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, equipmentloan-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 agentservices (the “Platform”), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(v), 1122(d)(2)(i), 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 notapplicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2016. 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 assessment about 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 in accordance withattestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the servicing criteria specified above andperforming 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 thePlatform, 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 andservicing 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 oramounts 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 notprovide a legal determination on the Company’s compliance with the servicing criteria. 

In our opinion, management’s assessment that the Companycomplied with the aforementioned servicing criteria as of and for the twelve months ended December 31, 2016 is fairly stated, in all material respects. 

/s/ KPMG LLP 

Chicago, Illinois 

February 24, 2017