Entergy Gulf States Reconstruction Funding I, LLC - FORM 10-K - EX-34.1 - EXHIBIT 34.1 - March 29, 2017

Attached files

file filename
EX-35.1 - EXHIBIT 35.1 - Entergy Gulf States Reconstruction Funding I, LLCa01517351.htm
EX-34.2 - EXHIBIT 34.2 - Entergy Gulf States Reconstruction Funding I, LLCa01517342.htm
EX-33.2 - EXHIBIT 33.2 - Entergy Gulf States Reconstruction Funding I, LLCa01517332.htm
EX-33.1 - EXHIBIT 33.1 - Entergy Gulf States Reconstruction Funding I, LLCa01517331.htm
EX-31.1 - EXHIBIT 31.1 - Entergy Gulf States Reconstruction Funding I, LLCa01517311.htm
10-K - 10-K - Entergy Gulf States Reconstruction Funding I, LLCa01517.htm


EXHIBIT 34.1

ATTESTATION REPORT ON ASSESSMENT OF COMPLIANCE WITH
SERVICING CRITERIA FOR ASSET-BACKED SECURITIES

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders
Entergy Texas, Inc.
The Woodlands, Texas

We have examined management's assertion, included in the accompanying Report on Assessment of Compliance with Servicing Criteria For Asset-Backed Securities, that Entergy Texas, Inc. (the "Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB applicable for Entergy Gulf States Reconstruction Funding I, LLC’s Senior Secured Transition Bonds, Series A (the “Securities”) as of and for the year ended December 31, 2016, excluding criteria 1122(d)(1)(ii), (1)(iii), (1)(iv), (2)(iii), (2)(vi), (4)(iii), (4)(v), (4)(ix), (4)(x), (4)(xi), (4)(xii), (4)(xiii), and (4)(xv), which management has determined are not applicable to the activities performed by the Company with respect to the Securities. 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, accordingly, included examining, on a test basis, evidence about the Company's compliance with the applicable servicing criteria, including tests on a sample basis of the servicing activities related to the Securities, determining whether the Company performed those selected activities in compliance with the servicing criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company during the period covered by this report. Further, an examination is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. 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 applicable servicing criteria as of and for the year ended December 31, 2016 for Entergy Gulf States Reconstruction Funding I, LLC’s Senior Secured Transition Bonds, Series A is fairly stated, in all material respects.


/s/ Deloitte & Touche LLP

New Orleans, Louisiana
March 29, 2017