[Grant
Thornton Logo]



GRANT
THORNTON LLP

27777Franklin Road Suite 800

Southfield,
MI 48034-2366



|D    +1 248 262 1950 | Exhibit 34.1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|-------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|F    +1 248 350 3581 | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|                     | Board
of Directors

Mercedes-Benz
Financial Services USA LLC



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 Platform (the “Platform”) described in the
accompanying Report on Assessment of Compliance with Applicable Servicing Criteria of Mercedes/Benz Financial Services USA
LLC (“Management’s Report”) as of and for the year ended December 31, 2019, 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.



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.



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 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.



















| | 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, 2019 for the Platform.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
| | 1.     With
                                         respect to servicing criterion 1122(d)(4)(vii), one notice of sale was not dated in accordance
                                         with Company policy.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
| | In
our opinion, except for 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, 2019 for the United States Consumer Automotive Lease Contracts Platform



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.



/s/
Grant Thornton LLP




Southfield,
Michigan
March 19, 2020