EXHIBIT 34.1



[LOGO]

PWC



Report of Independent Registered Certified
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 the
all asset-backed securities transactions of automobile and light duty truck retail installment sale contracts sponsored by World
Omni Financial Corp. since January 1, 2006 (the "Platform"), as of December 31, 2016 and for the year then ended, excluding
criteria 1122(d)(1)(iii), 1122(d)(2)(ii), 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 activities performed by it with respect to the Platform.
As described in management's assertion, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(ii), 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 Interpretation 17.06 of the SEC Division of Corporation
Finance Manual of Publicly Available Telephone Interpretations ("Interpretation 17.06"). As permitted by Interpretation
17.06, 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 17.06 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 17.06. Appendix A identifies the individual asset-backed transactions and securities defined by management as
constituting the Platform. Management is responsible for the Company's compliance with the servicing criteria. Our responsibility
is to express an opinion on management's assertion based on our examination.



Our examination was conducted in accordance
with attestation 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 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 a reasonable basis for our opinion. Our examination
does not provide a legal determination on the Company’s compliance with the servicing criteria.



PricewaterhouseCoopers LLP, 401 East Las Olas Boulevard,
Suite 1800, Fort Lauderdale, FL 33301

T: (954)764-7111, F: (954)525-4453,www.pwc.com/us











|[LOGO] | EXHIBIT 34.1
|------ | ------------
|PWC    |             



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, 2016 for the Platform
is fairly stated, in all material respects.



/s/ PricewaterhouseCoopers LLP



March 10, 2017











EXHIBIT 34.1



Exhibit A



The asset-backed securities transactions of automobile and light
duty truck retail installment sale contracts sponsored by World Omni Financial Corp. since January 1, 2006 included in the Platform
include:



| | 1. | World Omni Auto Receivables Trust 2012-A
| | -- | ----------------------------------------

| | 2. | World Omni Auto Receivables Trust 2012-B
| | -- | ----------------------------------------

| | 3. | World Omni Auto Receivables Trust 2013-A
| | -- | ----------------------------------------

| | 4. | World Omni Auto Receivables Trust 2013-B
| | -- | ----------------------------------------

| | 5. | World Omni Auto Receivables Trust 2014-A
| | -- | ----------------------------------------

| | 6. | World Omni Auto Receivables Trust 2014-B
| | -- | ----------------------------------------

| | 7. | World Omni Auto Receivables Trust 2015-A
| | -- | ----------------------------------------

| | 8. | World Omni Auto Receivables Trust 2015-B
| | -- | ----------------------------------------

| | 9. | World Omni Auto Receivables Trust 2016-A
| | -- | ----------------------------------------

| | 10. | World Omni Auto Receivables Trust 2016-B
| | --- | ----------------------------------------