Exhibit
34.2









KPMG LLP

AON Center

Suite 5500

200 East Randolph Drive

Chicago, IL 60601-6436





Report of Independent Registered Public
Accounting Firm



The Board of Directors
The Trust & Agency Services department of Deutsche Bank National Trust Company and
Deutsche Bank Trust Company Americas:



We have examined management’s assertion, included in the
accompanying Management’s Assertion of Compliance, that the Trust & Agency Services department of Deutsche Bank National
Trust Company and Deutsche Bank Trust Company Americas (collectively the Company) complied with the servicing criteria set forth
in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB (Servicing Criteria) for publicly-issued (i.e.,
transaction-level reporting required 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) residential mortgage-backed
securities, commercial mortgage-backed securities and other asset-backed securities issued on or after January 1,
2006, for which the Company provides trustee, certificate administrator, securities administration, paying agent or custodian services,
as defined in the transaction agreements, excluding publicly-issued securities sponsored or issued by any government sponsored
entity (the Platform), except for Servicing Criteria 1122(d)(4)(iv) – 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 year ended December 31, 2019.
With respect to Servicing Criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(iii) and 1122(d)(4)(iii), Management’s Assertion
of Compliance indicates that there were no activities performed during the year ended December 31, 2019 with respect to the
Platform, because there were no occurrences of events that would require the Company to perform such activities. The Company has
determined the following Servicing Criteria to be applicable only to the activities the Company performs with respect to the Platform
as described below:



| | · | Servicing Criterion 1122(d)(1)(iii) is applicable only with respect
to the Company’s continuing obligation to act as, or locate a, successor servicer under the circumstances referred to in
certain transaction agreements. It is management’s interpretation that the Company has no other active back-up servicing
responsibilities in regards to Servicing Criterion 1122(d)(1)(iii) as of and for the year ended December 31, 2019.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Servicing Criterion 1122(d)(1)(v) is applicable only to the activities
the Company performs related to the mathematically accurate aggregation of information received from servicers and the accurate
conveyance of such information within reports to investors.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Servicing Criterion 1122(d)(4)(iii) is applicable to the activities
the Company performs with respect to the Platform only as it relates to the Company’s obligation to report additions, removals
or substitutions on reports to investors in accordance with the transaction agreements.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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 with the Servicing Criteria based on our examination.



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Our examination was conducted in accordance 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 to obtain reasonable assurance and, accordingly, included examining, on a test
basis, evidence about the Company’s compliance with the Servicing Criteria 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.



In our opinion, management’s assertion that the Company
complied with the aforementioned Servicing Criteria, as of and for the year ended December 31, 2019, is fairly stated, in
all material respects.



/s/KPMG LLP



Chicago, Illinois
February 28, 2020





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MANAGEMENT’S ASSERTION OF COMPLIANCE



Management of the Trust & Agency Services
department of Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas (collectively the “Company”)
is responsible for assessing the servicing criteria set forth in Item 1122(d) of Regulation AB promulgated by the Securities and
Exchange Commission to determine which criteria are applicable to the Company in respect of the servicing platform described below.
Management has determined that the servicing criteria are applicable in regard to the servicing platform as of and for the period
as follows:



Platform: Publicly-issued (i.e.,
transaction-level reporting required 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) residential mortgage-backed securities, commercial
mortgage-backed securities and other asset-backed securities issued on or after January 1, 2006, for which the Company provides
trustee, certificate administrator, securities administration, paying agent or custodian services, as defined in the transaction
agreements, excluding publicly-issued securities sponsored or issued by any government sponsored entity (the “Platform”).



Applicable Servicing Criteria: All servicing criteria
set forth in Item 1122(d), to the extent required by Item 1122(d) servicing criteria in regards to the activities performed by
the Company with respect to the Platform as to any transaction, except for the following criteria: 1122(d)(4)(iv) – 1122(d)(4)(xiv),
which management has determined are not applicable to the activities the Company performs with respect to the Platform (the “Applicable
Servicing Criteria”). With respect to Applicable Servicing Criteria 1122(d)(1)(ii), 1122(d)(1)(iii), 1122(d)(2)(iii) and
1122(d)(4)(iii) there were no activities performed during the year ended December 31, 2019 with respect to the Platform, because
there were no occurrences of events that would require the Company to perform such activities.



Period: Year ended December 31,
2019 (the “Period”).



Management's interpretation of Applicable Servicing Criteria:
The Company’s management has determined that servicing criterion 1122(d)(1)(iii) is applicable only with respect to its continuing
obligation to act as, or locate a, successor servicer under the circumstances referred to in certain transaction agreements. It
is management's interpretation that the Company has no other active back-up servicing responsibilities in regards to servicing
criterion 1122(d)(1)(iii) as of and for the Period. The Company’s management has determined that servicing criterion 1122(d)(1)(v)
is applicable only to the activities the Company performs related to the mathematically accurate aggregation of information received
from servicers and the accurate conveyance of such information within reports to investors. The Company’s management has
determined that servicing criterion 1122(d)(4)(iii) is applicable to the activities the Company performs with respect to the Platform
only as it relates to the Company’s obligation to report additions, removals or substitutions on reports to investors in
accordance with the transaction agreements.



With respect to the Platform as of and
for the Period, the Company’s management provides the following assertion of compliance with respect to the Applicable Servicing
Criteria:



| | · | The Company’s management is responsible for assessing the Company’s compliance with the
Applicable Servicing Criteria.
| | - | ----------------------------------------------------------------------------------------------------------------------



| | · | The Company’s management has assessed compliance with the Applicable Servicing Criteria. In
making this assessment, management used the criteria set forth by the Securities and Exchange Commission in paragraph (d) of Item
1122 of Regulation AB.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | Based on such assessment, the Company has complied, in all material respects with the Applicable Servicing
Criteria.
| | - | --------------------------------------------------------------------------------------------------------------------



KPMG LLP, an independent registered public
accounting firm, has issued an attestation report with respect to management’s assertion of compliance with the Applicable
Servicing Criteria as of and for the Period.



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DEUTSCHE BANK NATIONAL TRUST
COMPANY



By: /s/
David Co

Name: David
Co

Its: Director



By: /s/
Matt Bowen

Name: Matt
Bowen

Its: Managing
Director



By: /s/
Christopher Corcoran

Name: Christopher
Corcoran

Its: Director





DEUTSCHE BANK TRUST COMPANY
AMERICAS





By: /s/
David Co

Name: David
Co

Its: Director







Dated: February 28, 2020



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