EXHIBIT 34.2



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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 management’s assertion,
included in the accompanying Management’s Assertion of Compliance with Applicable Servicing Criteria, 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, paying agent services, or custodial 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)(1)(v), 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, 2015. With respect to applicable servicing criteria 1122(d)(2)(iii) and 1122(d)(4)(vii),
the Company has determined that there were no activities performed during the twelve months ended December 31, 2015 with respect
to the Platform, because there were no occurrences of events that would require the Company to perform such activities. Management
is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion on management’s
assertion about the Company’s compliance based on our examination.



Our examination was conducted in accordance
with the attestation standards of the Public Company Accounting Oversight Board (United States) and the attestation 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 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.



KPMG,
LLP is a Delaware limited liability partnership, the U.S. member firm of KPMG International Cooperative (“KPMG International”),
a Swiss entity











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As described in the accompanying Company’s 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 criterion. 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 criterion applicable to this vendor as permitted by the SEC’s Compliance and Disclosure Interpretation (“C&DI”)
200.06, Vendors Engaged by Servicers (C&DI 200.06) (formerly SEC Manual Telephone Interpretation 17.06). As permitted by
C&DI 200.06, 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 criterion applicable to the vendor. The Company
is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06 for the vendor and related criterion
as described in its Assertion of Compliance with Applicable Servicing Criteria, and we performed no procedures with respect to
the Company’s eligibility to apply C&DI 200.06.



In our opinion, management’s assertion
that the Company complied with the aforementioned servicing criteria, including servicing criterion 1122(d)(2)(vi) for which compliance
is determined based on C&DI 200.06 as described above, as of and for the twelve months ended December 31, 2015 is fairly
stated, in all material respects.



/s/KPMG LLP



Chicago, Illinois
February 26, 2016