**Exhibit 34.1**
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**Report of Independent Registered Public AccountingFirm**

**Harley-DavidsonCredit Corporation**

We have examinedmanagement’s****assertion, included in the accompanyingReport on Assessment of Compliance with SEC Regulation AB Servicing Criteria,that Harley-Davidson Credit Corporation (the Company), a wholly-ownedsubsidiary of Harley-Davidson Financial Services, Inc., complied with theservicing criteria set forth in Item 1122 (d) of the Securities and ExchangeCommission’s Regulation AB for the asset-backed securities transactions forwhich the Company acted as servicer, involving motorcycle loans, issued on orafter January 1, 2006 (the “Platform”) as of and for the year****ended December 31, 2006, and except for servicingcriteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(iv), 1122 (d)(2)(v),****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 hasdetermined are not applicable to the activities performed by them with respectto the Platform covered by this report. See Appendix A for the asset backedtransactions covered by this Platform.****Managementis responsible for the Company’s compliance with the applicable servicingcriteria. Our responsibility is to express an opinion on management’s assertionabout the Company’s compliance with the applicable servicing criteria based onour examination.

Our examination wasconducted in accordance with standards of the Public Company AccountingOversight Board (United States) and, accordingly, included examining, on a testbasis, evidence about the Company’s compliance with the applicable servicingcriteria and performing such other procedures as we considered necessary in thecircumstances.  Our examination includedtesting of less than all of the individual asset backed transactions andsecurities that comprise the platform, testing of less than all of theservicing activities related to the Platform, and determining whether theCompany processed those selected transactions and performed those selectedactivities in compliance with the servicing criteria.  Furthermore, our procedures were limited tothe selected transactions and servicing activities performed by the Companyduring the period covered by this report. Our procedures were not designed todetermine whether errors may have occurred either prior to or subsequent to ourtests that may have affected the balances or amounts calculated or reported bythe Company during the period covered by this report for the selectedtransactions or any other transactions. We believe that our examination providesa reasonable basis for our opinion. Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria.

In our opinion,management’s assertion that the Company complied with the aforementioned applicableservicing criteria as of and for the year****endedDecember 31, 2006 for the Platform is fairly stated, in all material respects.

 
|                   |   |   | /s/ Ernst & Young LLP |   |
|-------------------|--------|--------|---------------------------|--------|
| Chicago, Illinois |   |   | Ernst & Young LLP     |   |

 

March 21, 2007

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APPENDIX A

Asset-backed securitiestransactions for which Harley-Davidson Credit Corporation acted as servicer,involving motorcycle loans, issued on or after January 1, 2006 platform:

Harley-Davidson MotorcycleTrust 2006-1 

Harley-DavidsonMotorcycle Trust 2006-2

Harley-DavidsonMotorcycle Trust 2006-3

 

 

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