EXHIBIT 34.1



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PWC



Report
of Independent Registered Certified Public Accounting Firm





To Board of Directors and Stockholder
of

World Omni Financial Corp.:



We have examined management’s
assertion, included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that World Omni
Financial Corp. complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation
AB for all asset-backed securities transactions of automobile and light duty truck retail installment sale contracts sponsored
by World Omni Financial Corp. since January 1, 2006 (the Platform), as of December 31, 2013 and for the year then ended, excluding
criteria 1122(d)(1)(iii), 1122(d)(2)(ii), 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 are not applicable to the activities performed by it with respect to the servicing
Platform. As described in management's assertion, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(ii), the Company has engaged
various vendors to perform the activities required by these servicing criteria. The Company has determined that these vendors
are not considered "servicers" as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility
for assessing compliance with the servicing criteria applicable to each vendor as permitted by Interpretation 17.06 of the SEC
Division of Corporation Finance Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06"). As
permitted by Interpretation 17.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable
assurance that the vendors' activities comply in all material respects with the servicing criteria applicable to each vendor.
The Company is solely responsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the vendors
and related criteria as described in its assertion, and we performed no procedures with respect to the Company's determination
of its eligibility to use Interpretation 17.06. Appendix A identifies the individual asset-backed transactions and securities
defined by management as constituting the Platform. Management is responsible for the Company's compliance with the servicing
criteria. Our responsibility is to express an opinion on management's assertion based on our examination.



Our examination
was conducted in accordance with standards of the Public Company Accounting Oversight Board (United States) and, accordingly,
included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing criteria and
performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected
asset-backed transactions and securities that comprise the Platform, testing of selected servicing activities related to the Platform,
and determining whether the Company processed those selected transactions and performed those selected activities in compliance
with the applicable servicing criteria. Our procedures were limited to the selected transactions and servicing activities performed
by the Company during the period covered by this report. Our procedures were not designed to detect noncompliance arising from
errors that may have occurred prior to or subsequent to our tests that may have affected the balances or amounts calculated or
reported by the Company 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 servicing criteria.



PricewaterhouseCoopers LLC, 401
East Las Olas Boulevard, Suite 1800, Fort Lauderdale, FL 33301

T: (954)764-7111, F: (954)525-4453,www.pwc.com/us











[LOGO]

PWC



In our opinion, management’s
assertion that the Company complied with the aforementioned applicable servicing criteria as of and for the year ended December
31, 2013 for all asset-backed securities transactions of automobile and light duty truck retail installment sale contracts sponsored
by World Omni Financial Corp. since January 1, 2006 is fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP



Fort Lauderdale, Florida

March 14, 2014



PricewaterhouseCoopers LLC, 401
East Las Olas Boulevard, Suite 1800, Fort Lauderdale, FL 33301

T: (954)764-7111, F: (954)525-4453,www.pwc.com/us











EXHIBIT 34.1



Exhibit A



The asset-backed securities transactions
of automobile and light duty truck retail installment sale contracts sponsored by World Omni Financial Corp. since January 1,
2006 included in the Platform include:



| | 1. | World Omni Auto Receivables Trust
                                         2009-A
| | -- | ---------------------------------------------------------------------------------

| | 2. | World Omni Auto Receivables Trust
                                         2010-A
| | -- | ---------------------------------------------------------------------------------

| | 3. | World Omni Auto Receivables Trust
                                         2011-A
| | -- | ---------------------------------------------------------------------------------

| | 4. | World Omni Auto Receivables Trust
                                         2011-B
| | -- | ---------------------------------------------------------------------------------

| | 5. | World Omni Auto Receivables Trust
                                         2012-A
| | -- | ---------------------------------------------------------------------------------

| | 6. | World Omni Auto Receivables Trust
                                         2012-B
| | -- | ---------------------------------------------------------------------------------

| | 7. | World Omni Auto Receivables Trust
                                         2013-A
| | -- | ---------------------------------------------------------------------------------

| | 8. | World Omni Auto Receivables Trust
                                         2013-B
| | -- | ---------------------------------------------------------------------------------