**EXHIBIT 34.2**

**Report of Independent Registered Public Accounting Firm**

The Board of Directors 

Citibank, N.A.: 

We have examined management’s assertion, included in the accompanying Management’s Assertion of Compliance, that the Agency and Trust division ofCitibank, N.A. (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 initiallyrequired 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) automobile loan or lease-backed securities, equipmentloan-backed securities and student loan-backed securities issued on or after January 1, 2006, as listed in Appendix A of the accompanying Management’s Assertion of Compliance, for which the Company provides trustee and paying agentservices (the “Platform”), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(iv), 1122(d)(2)(i), 1122(d)(2)(iii), 1122(d)(2)(vi)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv), which the Company has determined are notapplicable to the activities it performs with respect to the Platform, as of and for the twelve months ended December 31, 2014. With respect to the Platform, servicing criterion 1122(d)(3)(ii) is applicable only as it relates to remittances.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 testingselected 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 selectedactivities 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 designedto 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 orany 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 twelve months endedDecember 31, 2014 is fairly stated, in all material respects. 

/s/ KPMG LLP 

Chicago, Illinois 

February 27, 2015