|GRANT THORNTON(logo) | Exhibit
    34.1
|-------------------- | ----------------





|REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





Board
of Directors



Mercedes-Benz
Financial Services USA LLC | Grant
                           Thornton LLP
                           2777
                           Franklin Road Suite 800
                           Southfield,
                           MI 48034-2366
                           
                           T
                           248.262.1950
                           F
                           248.350.3581
                           www.GrantThornton.com
|--------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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
United States Consumer Automotive Lease Contracts (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, 2016, 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 opinion on 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,
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)(iv) and 1122(d)(4)(vii) applicable to the Company as
of and for the year ended December 31, 2016 for the Platform.



| | 1. | With
                                         respect to servicing criterion 1122(d)(4)(iv), principal and interest was not allocated
                                         in accordance with pool asset documents for the months of June through November.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | 2. | With
                                         respect to servicing criterion 1122(d)(4)(vii), MBFS USA LLC, one notice of sale was
                                         not dated in accordance with Company policy. In addition, MBFS USA LLC failed to send
                                         lease end statements to repossessed accounts on six occasions which is in violation of
                                         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, 2016 for the United States Consumer Automotive Lease Contracts.



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
20, 2017