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 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 and registered with the Securities Exchange Commission (the “Platform”), as of
December 31, 2019 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 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. Appendix A identifies the individual asset-backed transactions and securities
defined by management as constituting the Platform. 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.







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















EXHIBIT 34.1

[LOGO]

PWC





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, 2019 for
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 and registered with the Securities Exchange Commission is fairly stated, in all material
respects.







/s/ PricewaterhouseCoopers LLP



March 6, 2020















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
and registered with the Securities Exchange Commission included in the Platform are as follows:



|1. World Omni Auto Receivables Trust 2015-A
|-------------------------------------------

|2. World Omni Auto Receivables Trust 2015-B
|-------------------------------------------

|3. World Omni Auto Receivables Trust 2016-A
|-------------------------------------------

|4. World Omni Auto Receivables Trust 2016-B
|-------------------------------------------

|5. World Omni Auto Receivables Trust 2017-A
|-------------------------------------------

|6. World Omni Auto Receivables Trust 2017-B
|-------------------------------------------

|7. World Omni Auto Receivables Trust 2018-A
|-------------------------------------------

|8. World Omni Auto Receivables Trust 2018-B
|-------------------------------------------

|9. World Omni Auto Receivables Trust 2018-C
|-------------------------------------------

|10. World Omni Auto Receivables Trust 2018-D
|--------------------------------------------

|11. World Omni Auto Receivables Trust 2019-A
|--------------------------------------------

|12. World Omni Auto Receivables Trust 2019-B
|--------------------------------------------

|13. World Omni Auto Receivables Trust 2019-C
|--------------------------------------------

|14. World Omni Select Auto Trust 2019-A
|---------------------------------------