EXHIBIT 34.1







Report of Independent Registered Public Accounting
Firm



To Management and the Board of Directors of World
Omni Financial Corp.



We have examined World Omni Financial Corp. (the
 “Company”) compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s
Regulation AB for all asset-backed securities transactions of automobile and light duty truck retail lease contracts sponsored by World
Omni Financial Corp. since January 1, 2006 (the “Platform”) described in the accompanying Report on Assessment of Compliance
with Applicable Servicing Criteria, as of December 31, 2023 and for the year then ended excluding criteria 1122(d)(1)(iii), 1122
(d)(i)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii), 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 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)(ii), and 1122(d)(4)(iv), 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. World Omni Financial Corp.’s management is responsible for the Company's compliance with
the applicable servicing criteria. Our responsibility is to express an opinion on 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 the Company complied, in all material respects, with the applicable servicing criteria, 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.





Our
examination disclosed the following material noncompliance with the servicing criterion set forth in Item 1122(d)(3)(i)(C) of Regulation
AB applicable to the Company during the year ended December 31, 2023. As required by Item 1122(d)(3)(i)(C) of Regulation AB,reports to investors, including those to be filed with the Commission, are maintained in accordance with the transaction agreements
and applicable Commission requirements. Specifically, such reports are filed with the Commission as required by its rules and regulations.
Certain instances were identified where reports were not filed with the Commission as required by its rules and regulations; specifically,
these were filed for the incorrect reporting periods.



In
our opinion, except for the material noncompliance described in the preceding paragraph, World Omni Financial Corp. complied with the
aforementioned applicable servicing criteria as of and for the year ended December 31, 2023 for the Platform, in all material respects.



/s/ PricewaterhouseCoopers LLP



Miami, Florida

March 22, 2024