**Exhibit34.2**

** **

REPORTOF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

Tothe Audit and Finance Committee of the Board of Directors

MUFGAmericas Holdings Corporation

SanFrancisco, California

 

Wehave examined management’s assertion, included in the accompanying Management’s Report on Assessment of Compliancewith Securities and Exchange Commission (SEC) Regulation AB Servicing Criteria, that MUFG Union Bank, N.A. (the “Bank”),a wholly owned subsidiary of MUFG Americas Holdings Corporation, complied with the servicing criteria set forth in Item 1122(d) ofthe SEC’s Regulation AB for the asset-backed securities transactions which includes the auto retail installment contractsserviced by American Honda Finance Corporation (the “Platform”) as of March 31, 2016 and for the period from April 1,2015 to March 31, 2016, excluding criteria 1122(d) 1(i), 1(ii), 1(iii), 1(iv), 1(v),2(i), 2(iii), 2(iv), 2(v), 2(vi), 2(vii), 3(i), 4(i), 4(ii), 4(iii), 4(iv), 4(v), 4(vi), 4(vii), 4(viii), 4(ix), 4(x), 4(xi),4(xii), 4(xiii), 4(xiv), and 4(xv), which management has determined are not applicable to the activities performed by the Bankwith respect to the Platform. Appendix A to management's assertion identifies the individual asset-backed transactions definedby management as constituting the Platform.****Management is responsible for the Bank’s compliance with the servicingcriteria other than allocating amounts due to investors with regards to servicing criterion 1122(d)(3)(ii). Our responsibilityis to express an opinion on management’s assertion about the Bank’s compliance with the servicing criteria based onour examination.

 

Ourexamination 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 Bank’s compliance with the applicable servicing criteria,including tests on a sample basis of the servicing activities related to the Platform, determining whether the Bank performedthose selected activities in compliance with the servicing criteria during the specified period, and performing such other proceduresas we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by theBank during the period covered by this report and, accordingly, such samples may not have included servicing activities relatedto each asset-backed transaction included in the Platform. Further, an examination is not designed to detect noncompliance arisingfrom errors that may have occurred prior to the period specified above that may have affected the balances or amounts calculatedor reported by the Bank during the period covered by this report. We believe that our examination provides a reasonable basisfor our opinion. Our examination does not provide a legal determination on the Bank’s compliance with the servicing criteria.

 

Inour opinion, management’s assertion that the Bank complied with the aforementioned applicable servicing criteria as of March31, 2016, and for the period from April 1, 2015 to March 31, 2016, for the Platform is fairly stated, in all material respects.

 

/s/Deloitte & Touche LLP

 

May 27,2016