(MCGLADREY & PULLEN LOGO)

Exhibit 34.3

Report of Independent Registered Public Accounting
Firm

To the Board of Directors
FDI Computer Consulting, Inc. 
   dba FDI Collateral Management
Sacramento, California

We have examined
managements assertion, included in the accompanying Managements Assertion
Report on Compliance with Applicable Servicing Criteria Pursuant to Item 1122(d)
of Regulation AB under the Securities Exchange Acts of 1934, that FDI Computer
Consulting, Inc., dba FDI Collateral Management (the Company), a wholly owned
subsidiary of Trivin, Inc., complied with the servicing criteria set forth in
Item 1122(d) of the Securities and Exchange Commissions (SEC) Regulation AB
for collateral being serviced that are encompassed by contractual obligations
to perform Regulation AB reporting (the Platform), as of and for the year
ended December 31, 2008, excluding the following criteria set forth in Items
1122(d)(1)(iiiv), 1122(d)(2)(i)-(vii)(D),
1122(d)(3)(i)(iv) and 1122(d)(4)(iii)(xv),
which management has determined are not applicable to the activities performed
by the Company with respect to the Platform. Managements Assertion identifies
the individual asset-backed transactions defined by management as constituting
the Platform, which is identified in exhibit A. Management is responsible for
the Companys compliance with the servicing criteria. Our responsibility is to
express an opinion on managements assertion about the Companys compliance
with the servicing criteria, based on our examination.

Our examination was
conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants, 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 the Platform, determining whether the Company
performed those activities in compliance with the servicing criteria during the
specified period and performing such other procedures as we considered necessary
in the circumstances. Our procedures were limited to selected servicing
activities performed by the Company during the period covered by this report
and, accordingly, such samples may not have included servicing activities
related to each asset-backed transaction in the Platform. Further, an
examination is not designed to detect noncompliance arising from errors that
may have occurred prior to the period specified above 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.

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, 2008, for the
Platform is fairly stated, in all material respects.

|                                 
|---------------------------------
|-s- McGladrey & Pullen, LLP      
|                                 
|Irvine, California
March 26, 2009

McGladrey & Pullen, LLP is
a member firm of RSM International,
an affiliation of separate and independent legal entities.

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|Exhibit A                                                                                     
|                                                                                              
|FDIs Assessment of
 Compliance with Servicing Criteria applies to the following transactions:
|                                                                                              
|USAA
 Federal Savings Bank                                                                    
|                                                                                              
|USAA Auto Owner Trust
 2006-1                                                                 
|USAA Auto Owner Trust
 2006-2                                                                 
|USAA Auto Owner Trust
 2006-3                                                                 
|USAA Auto Owner Trust
 2006-4                                                                 
|USAA Auto Owner Trust
 2007-1                                                                 
|USAA Auto Owner Trust
 2007-2                                                                 
|USAA Auto Owner Trust
 2008-1                                                                 
|USAA Auto Owner Trust
 2008-2                                                                 
|USAA Auto Owner Trust
 2008-3                                                                 

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