Exhibit 34.1

Report of Independent Registered Public
Accounting Firm

The Board of
Directors
USAA Federal Savings Bank

We have
examined managements assertion, included in the accompanying Certification
Regarding Compliance with Applicable Servicing Criteria (the Management
Certification), that USAA Federal Savings Bank (the Bank) complied with the
servicing criteria set forth in Item 1122 (d) of the Securities and Exchange
Commissions Regulation AB for the retail auto loan platform (the Platform), as
defined in the Management Certification, except for the instance of material
noncompliance described therein, as of and for the year ended December 31, 2008
except for criteria 1122(d)(1)(iii), 1122(d)(2)(iv), 1122(d)(2)(v),
1122(d)(2)(vi), 1122(d)(3)(ii), 1122(d)(3)(iii), 1122(d)(3)(iv),
1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),
1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Bank has determined are not
applicable to the activities performed by them with respect to the servicing
platform covered by this report. See Appendix A for the asset backed
transactions covered by this platform. Management is responsible for
the Banks compliance with those servicing criteria. Our responsibility is to
express an opinion on managements assertion about the Bank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 Banks compliance with
the applicable servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset backed transactions and securities that
comprise the platform, testing of less than all of the servicing activities
related to the Platform, and determining whether the Bank processed those
selected transactions and performed those selected activities in compliance
with the servicing criteria. Furthermore, our procedures were limited to the
selected transactions and servicing activities performed by the Bank during the
period covered by this report. Our procedures were not designed to determine
whether errors may have occurred either prior to or subsequent to our tests
that may have affected the balances or amounts calculated or reported by the
Bank during the period covered by this report for the selected transactions or
any other transactions. We believe that our examination provides a reasonable
basis for our opinion. Our examination does not provide a legal determination
on the Banks compliance with the servicing criteria.

Our examination
disclosed the following material noncompliance with servicing criteria
1122(d)(3)(i)(c) applicable to the Bank during the year ended December 31,
2008. With respect to the monthly distribution period from November 1, 2008 to
November 30, 2008, the required Form 10-Ds relating to the distribution reports
for the December 2008 distribution date were not timely filed for five asset
backed transactions.

In our
opinion, except for the material noncompliance described in the third
paragraph, the Bank complied, in all material respects, with the aforementioned
servicing criteria as of and for the year ended December 31, 2008.

/s/ Ernst & Young LLP

March 31, 2009

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APPENDIX A

|   |                              
|-- | -----------------------------
|1) | USAA Auto
 Owner Trust 2006-1
|   |                              
|2) | USAA Auto
 Owner Trust 2006-2
|   |                              
|3) | USAA Auto
 Owner Trust 2006-3
|   |                              
|4) | USAA Auto
 Owner Trust 2006-4
|   |                              
|5) | USAA Auto
 Owner Trust 2007-1
|   |                              
|6) | USAA Auto
 Owner Trust 2007-2
|   |                              
|7) | USAA Auto
 Owner Trust 2008-1
|   |                              
|8) | USAA Auto
 Owner Trust 2008-2
|   |                              
|9) | USAA Auto
 Owner Trust 2008-3

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