Exhibit 34.3

(MCGLADREY & PULLEN LOGO)

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 MCGLADEY & 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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(MCGLADREY & PULLEN LOGO)

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

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

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