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**Exhibit 34.1**

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**Report of IndependentRegistered Public Accounting Firm**

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Harley-Davidson Credit Corp.

 

We have examined management's assertion,included in the accompanying Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, that Harley-DavidsonCredit Corp. (the Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission'sRegulation AB for the asset-backed securities transactions for which the Company acted as servicer, involving motorcycle loans,issued on or after January 1, 2006 (the "Platform") as of and for the year ended December 31, 2019, except for servicingcriteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(iv), 1122 (d)(2)(v), 1122 (d)(2)(vi), 1122 (d)(3)(iii), 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 the Company has determined arenot applicable to the activities performed by them with respect to the servicing platform covered by this report. See AppendixA for the asset-backed transactions covered by this platform. Management is responsible for the Company's compliance with thoseservicing criteria. Our responsibility is to express an opinion on management's assertion about the Company's compliance with theservicing criteria based on our examination.

 

Our examination was conducted inaccordance with attestation standards established by the American Institute of Certified Public Accountants and the Public CompanyAccounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company'scompliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances.Our examination included testing of less than all of the individual asset-backed transactions and securities that comprise theplatform, testing of less than all of the servicing activities related to the Platform and determining whether the Company processedthose selected transactions and performed those selected activities in compliance with the servicing criteria and as permittedby Regulation AB Compliance and Disclosure Interpretations of the Division of Corporate Finance, Section 200.06, “VendorsEngaged by Servicers” (C&DI 200.06). Furthermore, our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report. Our procedures were not designed to determine whethererrors may have occurred either prior to or subsequent to our tests that may have affected the balances or amounts calculatedor reported by the Company during the period covered by this report for the selected transactions or any other transactions. Webelieve that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examinationdoes not provide a legal determination on the Company's compliance with the servicing criteria.

 

As described in management's assertionfor servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i), 1122 (d)(4)(ii) and 1122(d)(4)(viii), the Company has engaged various vendorsto perform the activities required by these servicing criteria. The Company has determined that these vendors are not considereda "servicer" as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessingcompliance with the applicable servicing criteria applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI200.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable assurance that thevendors' activities comply in all material respects with servicing criteria applicable to each vendor. The Company is solely responsiblefor determining that it meets the SEC requirements to apply C&DI 200.06 for the vendors and related criteria as describedin its assertion, and we performed no procedures with respect to the Company's eligibility to apply C&DI 200.06.

 

In our opinion, management's assertionthat the Company complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’sRegulation AB, including servicing criteria 1122 (d)(2)(i), 1122 (d)(4)(i), 1122 (d)(4)(ii) and 1122 (d)(4)(viii), for which complianceis determined based on C&DI 200.06 as described above, as of and for the year ended December 31, 2019 for the Platform, isfairly stated, in all material respects.

 

 

Chicago, Illinois

March 23, 2020

 

 

 

APPENDIX A

 

Asset-backed securities transactions forwhich Harley-Davidson Credit Corp. acted as servicer, involving motorcycle loans, issued on or after January 1, 2006, collectivelycomprising the Platform:

 

Harley-Davidson Motorcycle Trust 2015-1

Harley-Davidson Motorcycle Trust 2015-2

Harley-Davidson Motorcycle Trust 2016-A

Harley-Davidson Motorcycle Trust 2019-A