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        27777 Franklin Road Suite 800 | Exhibit 34.1                                           
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|Southfield, MI 48034-2366                                        | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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|D   +1 248 262 1950                                              |                                                        
|F   +1 248 350 3581                                              |                                                        



| |  | Board of Directors
Mercedes-Benz Financial Services USA LLC
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| |  | We have examined Mercedes-Benz Financial Services USA LLC’s (“MBFS USA LLC” or the “Company”)
compliance with the servicing criteria set forth in Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB for the
United States Consumer Automotive Lease Contracts (the “Platform”) as of and for the year ended December 31 2021, excluding criteria
1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),
1122(d)(4)(xiii), and 1122(d)(4)(xv), which management has determined are not applicable to the activities performed by the Company
with respect to the Platform. The Platform consists of the asset-backed transactions and securities defined by management in Appendix A
of Management’s Report. Management is responsible for the Company’s compliance with the applicable servicing criteria. Our responsibility
is to express an opinion on management’s assertion about the Company’s compliance with the applicable servicing criteria for the Platform
based on our examination.
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| |  | 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, and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing
criteria for the Platform and performing such other procedures as we considered necessary in the circumstances. Our examination included
testing selected asset-backed transactions and securities constituting the Platform and evaluating whether the Company performed servicing
activities related to those transactions and securities in compliance with the applicable servicing criteria for the period covered by this
report. Accordingly, our testing may not have included servicing activities related to each asset-backed transaction or security constituting
the Platform. Further, our examination was not designed to detect material noncompliance that may have occurred prior to the period covered by
this report and that may have affected the Company’s servicing activities 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 applicable servicing criteria.
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| |  | As described in Management’s Report, the Company engaged various vendors to perform servicing
activities with respect to criteria 1122(d)(2)(i), 1122(d)(4)(i),
1122(d)(4)(ii), and 1122(d)(4)(viii). The Company determined that each vendor is not considered a “servicer,” as that term is defined in
Item 1101(j) of Regulation AB, and therefore, the Company is assuming responsibility for compliance with such servicing criteria applicable
to each vendor’s servicing activities. In accordance with Regulation AB and its related interpretations, the requirement for management to
assess
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| |  | compliance with the servicing criteria applicable to a vendor’s activities is satisfied if the
Company has instituted policies and procedures to monitor whether such vendor’s activities comply in all material respects with such criteria.
Compliance with the applicable servicing criteria is achieved if those policies and procedures are designed to provide reasonable assurance
that such vendor’s activities comply with such criteria and those policies and procedures are operating effectively for the period covered by
Management’s Report. Our examination does not provide a legal determination of whether a vendor is or is not considered a servicer, and
therefore, on whether the Company, in its Management Report, is eligible to elect to take responsibility for assessing compliance with the
servicing criteria applicable to each vendor’s servicing activities.
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| |  | Our examination disclosed the following material noncompliance with 1122(d)(4)(vii) applicable
to the Company as of and for the year ended December 31, 2021 for the Platform.
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| |  | 1.   With respect to the servicing criterion 1122(d)(4)(vii),
one post-sale letter was not sent in accordance with Company policy.
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| |  | In our opinion, except for the effects of the material noncompliance described in the preceding
paragraph, Mercedes-Benz Financial Services USA LLC complied, in all material respects, with the aforementioned applicable servicing criteria
as of and for the year ended December 31, 2021 for the United States Consumer Automotive Lease Contracts platform.
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| |  | The information included in the Management Response section of Appendix B of Management’s
Report is presented by the Company to provide additional information and is not a part of the Company’s servicing criteria. The information
in the Management Response section of Appendix B has not been subject to the procedures applied in the examination of compliance with
applicable servicing criteria, and accordingly, we express no opinion on it.
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| |  | /s/ GRANT THORNTON LLP | 
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| |  | Southfield, Michigan
March 24, 2022
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