EXHIBIT 34.2





Report of Independent Registered Public
Accounting Firm



The Board of Directors
Wells Fargo Commercial Distribution Finance, LLC:



We have examined management’s assertion, included in the
accompanying Management’s Assessment of Compliance, that Wells Fargo Commercial Distribution Finance, LLC (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB
(the Servicing Criteria) for asset-backed securities transactions for which the Company acted as sub-servicer involving
floorplan receivables, accounts receivable and asset-based lending receivables (the Platform), except for servicing criteria
1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(i),
1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(x), 1122(d)(4)(xiii) and 1122(d)(4)(xv), 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,
2017. With respect to servicing criteria 1122(d)(4)(xi) and 1122(d)(4)(xii), the Company has determined that there were no activities
performed during the twelve months ended December 31, 2017 with respect to the Platform because there were no occurrences
of events that would require the Company to perform such activities. Appendix B to Management’s Assessment of Compliance
identifies the individual asset-backed transactions and securities defined by management as constituting the Platform. 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.



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.



As described in the accompanying Management’s Assessment
of Compliance, for servicing criteria 1122(d)(2)(i), 1122(d)(2)(vii)(A)-(B), 1122(d)(2)(vii)(D), 1122(d)(4)(ii) and 1122(d)(4)(iv),
the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company has determined
that none of these vendors are 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 criteria applicable to each vendor as permitted
by the SEC’s Compliance and Disclosure Interpretation (C&DI) 200.06, Vendors Engaged by Servicers (C&DI 200.06).
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 vendors’ activities comply in all material respects with the servicing criteria applicable to each vendor.
The Company is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06 for the vendors
and related criteria as described in its assessment, 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 criteria 1122(d)(2)(i), 1122(d)(2)(vii)(A)-(B), 1122(d)(2)(vii)(D),
1122(d)(4)(ii) and 1122(d)(4)(iv) for which compliance is determined based on C&DI 200.06 as described above, as of and for
the twelve months ended December 31, 2017 is fairly stated, in all material respects.



/s/KPMG LLP



Chicago, Illinois
March 22, 2018