Exhibit 34.1








REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





Board of Directors


Ally Financial Inc.





We have examined management’s assertion, included in the accompanying Certification Regarding


Compliance with SEC Regulation AB Servicing Criteria, that Ally Financial Inc., including its wholly


owned subsidiary Ally Bank (collectively, the “Company”) complied with the servicing criteria set forth


in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the Commercial


Automotive Receivables Platform (the “Commercial Platform”) as of and for the year ended December


31, 2017, excluding criteria 1122(d)(1)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(vi),


1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and 1122(d)(4)(xv), which


management has determined are not applicable to the activities performed by the Company with


respect to the Commercial Platform. The Commercial Platform consists of the activities involved in the


performance of servicing functions for all publicly and privately issued wholesale dealer floor-plan


asset-backed transactions. 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 the standards of 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 Commercial Platform, determining whether the Company


performed those selected 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 included in the Commercial 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.





As described in management’s assertion, for servicing criterion 1122(d)(4)(i) and 1122(d)(4)(ii), the


Company has engaged vendors to perform certain activities required by these servicing criteria. The


Company has determined that these vendors are not considered a “servicer” 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 the vendors as permitted by the SEC’s Compliance and


Disclosure Interpretation 200.06, Vendors Engaged by Servicers (“C&DI 200.06). As permitted by


C&DI 200.06, the Company has asserted that it has policies and procedures in place designed to


provide reasonable assurance that the vendor’s activities comply in all material respects with the


servicing criteria applicable to this vendor. The Company is solely responsible for determining that it


meets the SEC requirements to apply C&DI 200.06 for the vendor and related criteria as described in


its assertion, and we performed no procedures with respect to the Company’s determination of its


eligibility to apply C&DI 200.06.





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, 2017, for the Commercial


Automotive Receivables Platform is fairly stated, in all material respects.








/s/ Deloitte & Touche LLP


Deloitte & Touche LLP








March 9, 2018