EXHIBIT 31.1

CERTIFICATION

I, Victor A. De Jesus, certify that:



|1. | I have reviewed this annual report on Form 10-K, and all reports on Form 8-K containing distribution or servicing reports filed in respect of periods included in the year covered by
this annual report of World Omni Auto Receivables Trust 2005-B;
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|2. | Based on my knowledge, the information in these reports, taken as a whole, does not contain any untrue statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such statements were made, not misleading as of the last day of the period covered by this annual report;
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|3. | Based on my knowledge, the distribution or servicing information required to be provided to the trustee by the servicer under the pooling and servicing agreement, or similar
agreement, for inclusion in these reports is included in these reports;
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|4. | I am responsible for reviewing the activities performed by the servicer under the pooling and servicing agreement, or similar agreement and based upon my knowledge and the annual
compliance review required under that agreement, and except as disclosed in the reports, the servicer has fulfilled its obligations under that agreement; and
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|5. | The reports disclose all significant deficiencies relating to the servicers compliance with the minimum servicing standards based upon the report provided by an independent
public accountant, after conducting a review in compliance with the Uniform Single Attestation Program for Mortgage Bankers or similar standard as set forth in the pooling and servicing agreement, or similar agreement, that is included in these
reports.
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|Date: | March 29, 2006
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/s/ Victor A. De JesusVictor A. De JesusVice President and ChiefFinancial Officer of World Omni Financial Corp., as
Servicer on behalf of the Trust