**Exhibit 34.1**

 
| ****   | ** **          | **Deloitte & Touche LLP** |
|--------|---------------------|------------------------------------|
|   | 111 S. Wacker Drive |
|   | Chicago, IL 60606   |
|   | USA                 |
|   |                |                               |
|   |                | Tel:  +1 312  486 1000        |
|   |                | Fax: +1 312 486 1486               |
|   |                | www.deloitte.com                   |

 

**REPORT OF INDEPENDENT REGISTEREDPUBLIC ACCOUNTING FIRM**

 

To the Board of Directors and Shareholder of John Deere Capital Corporation:

 

We have examined management’s assertion, included inthe accompanying Management’s Report on Assessment of Compliance with SECRegulation AB Servicing Criteria, that John Deere Capital Corporation (the“Company”) complied with the servicing criteria set forth in Item1122(d) of the Securities and Exchange Commission’s Regulation AB for theasset backed securities transactions that are backed by the same asset typebacking the asset backed securities issued by John Deere Owner Trust 2006 thatwere completed after January 1, 2006 and registered with the SEC pursuantto the Securities Act of 1933 (the “Platform”), as of and for the year endedOctober 31, 2008, excluding criteria 1122(d)(2)(ii), 1122(d)(3)(ii)-(iii) pertainingto the actual disbursement or remittance of funds to the investors (whichdisbursement is the responsibility of a different servicer), and1122(d)(4)(ix) — (xiii) and (xv), which management has determined are notapplicable to the activities performed by the Company with respect to thePlatform (management’s assertion identifies the individual asset-backedtransactions defined by management as constituting the platform).  Management is responsible for the Company’scompliance with the servicing criteria. Our responsibility is to express an opinion on management’s assertionabout the Company’s compliance with the servicing criteria based on ourexamination.

 

Our examination was conducted in accordance withattestation standards established by the American Institute of Certified PublicAccountants, as adopted by 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,including tests on a sample basis of the servicing activities related to thePlatform, determining whether the Company performed those selected activitiesin compliance with the servicing criteria during the specified period, andperforming such other procedures as we considered necessary in thecircumstances.  Our procedures werelimited to selected servicing activities performed by the Company during theperiod covered by this report and, accordingly, such samples may not haveincluded servicing activities related to each asset-backed transaction includedin the Platform.  Further, an examinationis not designed to detect noncompliance arising from errors that may haveoccurred prior to the period specified above that may have affected thebalances or amounts calculated or reported by the Company during the periodcovered by this report.  We believe thatour examination provides a reasonable basis for our opinion.  Our examination does not provide a legaldetermination on the Company’s compliance with the servicing criteria.

 
|   | Member of                |
|--------|--------------------------|
|   | Deloitte Touche Tohmatsu |

 

 

January 15, 2009

Page 2

 

In our opinion, management’s assertion that theCompany complied with the aforementioned applicable servicing criteria as ofand for the year ended October 31, 2008, for the Platform is fairlystated, in all material respects.

 

January 15, 2009