EXHIBIT 34.2



[LOGO] KPMG



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
& Securities 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 & Securities 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 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, 2014. With respect to servicing
criteria 1122(d)(1)(ii), 1122(d)(1)(iii) and 1122(d)(2)(iii), Management’s Assertion of Compliance indicates that there were
no activities performed during the year ended December 31, 2014 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, 2014.
| | - | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | · | 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.
| | - | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------







KPMG is a Delaware limited
liability partnership,

the U.S. member firm of KPMG International

Cooperative (“KPMG International”), a Swiss entity













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, 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.



In our opinion, management’s assertion that the Company
complied with the aforementioned servicing criteria, as of and for the year ended December 31, 2014, is fairly stated, in
all material respects.



/s/KPMG LLP



Chicago, Illinois

February 27, 2015