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 management’s assertion,
included in the accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that World Omni Financial Corp. (the
 “Company”) complied 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”), as of December 31, 2022 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 its assertion and for the Company's compliance with the applicable servicing criteria. Our responsibility
is to express an opinion on management's assertion about 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 management’s assertion about compliance with the applicable
servicing criteria is fairly stated, in all material respects, 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.



In our opinion, management’s assertion that
World Omni Financial Corp. complied with the aforementioned applicable servicing criteria as of and for the year ended December 31,
2022 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 is fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP



Hallandale Beach, Florida

March 24, 2023