**EXHIBIT 34.1**

 

**[LOGO]**

**PWC**

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Report of Independent Registered CertifiedPublic Accounting Firm

 

To Management and the Board of Directors of World Omni FinancialCorp.

 

We have examined management’s assertion, included in theaccompanying Report on Assessment of Compliance with Applicable ServicingCriteria, that World Omni Financial Corp. (the “Company”) 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 lightduty truck lease contracts sponsored by World Omni Financial Corp. since January 1, 2006 (the “Platform”), as of December31, 2017 and for the year then ended, excluding criteria 1122(d(1)(iii), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(4)(ix), 1122(d)(4)(x),1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and1122(d)(4)(xv), which the Company has determined are not applicable to theservicing activities performed by it with respect to the Platform. As described in management's assertion, for servicing criteria1122(d)(2)(i) and 1122(d)(4)(ii), the Company has engaged various vendors to perform the activities required by these servicingcriteria. The Company has determined that these vendors are not considered "servicers" as defined in Item 1101(j) ofRegulation AB, and the Company has elected to take responsibility for assessing compliance with the servicing criteria applicableto each vendor as permitted by Compliance and Disclosure Interpretation 200.06 of the SEC Division of Corporation Finance’sinterpretations of the rules adopted under Regulation AB and the Securities Act and the Exchange Act ("Interpretation 200.06").As permitted by Interpretation 200.06, the Company has asserted that it has policies and procedures in place designed to providereasonable assurance that the vendors' activities comply in all material respects with the servicing criteria applicable to eachvendor. The Company is solely responsible for determining that it meets the SEC requirements to apply Interpretation 200.06 forthe vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company's determinationof its eligibility to use Interpretation 200.06. Appendix A to management's assertion identifies the individual asset-backed transactionsand securities defined by management as constituting the Platform. The Company’s management is responsible for its assertionand for the Company's compliance with the applicable servicing criteria. Our responsibility is to express an opinion on management'sassertion about the Company’s compliance with the applicable servicing criteria based on our examination.

 

Our examination was conducted in accordance with the standardsof the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards established by theAmerican Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtainreasonable assurance about whether management’s assertion about compliance with the applicable servicing criteria is fairlystated, in all material respects, and, accordingly, included examining, on a test basis, evidence about the Company’s compliancewith the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances. Ourexamination included testing of selected asset-backed transactions and securities that comprise the Platform, testing of selectedservicing activities related to the Platform, and determining whether the Company processed those selected transactions and performedthose selected activities in compliance with the applicable servicing criteria. Our procedures were limited to the selected transactionsand servicing activities performed by the Company during the period covered by this report. Our procedures were not designed todetect noncompliance arising from errors that may have occurred prior to or subsequent to our tests that may have affected thebalances or amounts calculated or reported by the Company during the period covered by this report. We believe that our examinationprovides, and 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.

 

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

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

 

 

 

  

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In our opinion, management’s assertion that the Companycomplied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2017 for the Platformis fairly stated, in all material respects.

 

 

 

 

  

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Appendix A

 

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

 

 

1.       WorldOmni Automobile Lease Securitization Trust 2014-A

2.       WorldOmni Automobile Lease Securitization Trust 2015-A

3.       WorldOmni Automobile Lease Securitization Trust 2016-A

4.       WorldOmni Automobile Lease Securitization Trust 2017-A

 

 

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