User Profile Service Failed to Logon

User was unable to log into a PC, and user was getting error message that said, “The user profile service failed to logon. User profile cannot be loaded.”  Another user account also received same error message when trying to logon.  Admin user also received same error message when trying to logon. [more]Rebooting the system into Safe Mode with Networking and testing admin login did work. After a reboot, the same user was able to log into the PC without getting an error. 

The Event Viewer had the following event: 

Windows cannot copy file \\?\C:\Users\Default\AppData\Local\Microsoft\Windows\Temporary Internet Files\SQM\iesqmdata_setup0.sqm to location \\?\C:\Users\TEMP\AppData\Local\Microsoft\Windows\Temporary Internet Files\SQM\iesqmdata_setup0.sqm. This error may be caused by network problems or insufficient security rights. 

DETAIL - Access is denied. 

Resolution was to delete the iesqmdata_setup0.sqm file from the directory mentioned in the event log. After deleting the file, all users could log in successfully.

General Networking Profile User Failed Service Logon