EXHIBIT 34.1





Report of Independent Registered Public Accounting Firm

 

To the Board of Directors and management of Toyota Motor Credit Corporation

 

We have examined management’s assertion, included in the accompanying Management's Report on Assessment of Compliance with Applicable Regulation AB Servicing Criteria for Toyota Motor Credit Corporation, that Toyota Motor Credit Corporation (the
        “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB for  all publicly issued asset-backed security transactions backed by consumer auto retail installment sale
        contracts for which the Company is the servicer and that were issued on or after January 1, 2006 (the “Platform”) described in the accompanying Report on Assessment of Compliance with Applicable Regulation AB Servicing Criteria for Toyota Motor
        Credit Corporation as of December 31, 2023 and for the year then ended, excluding criteria 1122(d)(1)(iii-iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(ix-xiii), and 1122(d)(4)(xv), which the Company has determined are not applicable to the
        servicing activities performed by it with respect to the Platform.  As described in management's assertion, for servicing criteria 1122(d)(2)(i), 1122(d)(4)(i-ii), 1122(d)(4)(iv), and 1122(d)(4)(vi-viii), 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 Compliance and Disclosure Interpretation 200.06 of the SEC Division of Corporation Finance’s interpretations 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 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 200.06 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 200.06.  Toyota Motor Credit Corporation’s management is responsible for its assertion and 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 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.  Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the applicable servicing criteria is fairly stated,
      in all material respects, 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, and that the evidence we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion.  Our examination does not provide a legal determination on the Company’s compliance
      with the servicing criteria.



We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements related to the engagement.



In our opinion, management’s assertion that Toyota Motor Credit Corporation complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2023 for the Platform is
      fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP



Dallas, Texas

March 26, 2024