Exhibit 34.1

Report of Independent Registered Public Accounting
Firm

The Board of Directors
USAA Federal Savings Bank

We
have examined managements assertion, included in the accompanying Report on
Assessment of Compliance with Applicable Servicing Criteria for Asset-Backed
Securities of USAA Federal Savings Bank (the Management Certification), that
USAA Federal Savings Bank (the Bank) complied with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB
for the retail auto loan platform as of and for the year ended December 31,
2011, and except for criteria 1122(d)(1)(iii), 1122(d)(2)(iv),
1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(iii), 1122(d)(3)(iv), 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 Bank has determined are not applicable to the
activities performed by them with respect to the servicing platform covered by
this report. See Appendix A for the asset backed transactions covered by this
platform. Management is responsible for the Banks compliance
with those servicing criteria. Our responsibility is to express an opinion on
managements assertion about the Banks compliance with the servicing criteria
based on our examination.

Our
examination was conducted in accordance with attestation standards established
by the American Institute of Certified Public Accountants, as adopted by the
Public Company Accounting Oversight Board (United States) and, accordingly,
included examining, on a test basis, evidence about the Banks compliance with
the applicable servicing criteria and performing such other procedures as we
considered necessary in the circumstances. Our examination included testing of
less than all of the individual asset backed transactions and securities that
comprise the platform, testing of less than all of the servicing activities
related to the Platform and determining whether the Bank processed those
selected transactions and performed those selected activities in compliance
with the servicing criteria and as permitted by the Interpretation 17.06 of the
SEC Division of Corporation Finance Manual of Publicly Available Telephone
Interpretations (Interpretation 17.06). Furthermore, our procedures were
limited to the selected transactions and servicing activities performed by the
Bank during the period covered by this report. Our procedures were not designed
to determine whether errors may have occurred either prior to or subsequent to
our tests that may have affected the balances or amounts calculated or reported
by the Bank during the period covered by this report for the selected
transactions or any other transactions. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination on the Banks compliance with the servicing criteria.

As
described in managements assertion, for servicing criteria 1122 (d)(4)(i) and
1122 (d)(4)(ii), the Bank has engaged various vendors to perform the activities
required by these servicing criteria. The Bank has determined that these
vendors are not considered a servicer as defined in Item 1101(j) of
Regulation AB, and the Bank has elected to take responsibility for assessing
compliance with the applicable servicing criteria applicable to each vendor as
permitted by Interpretation 17.06. As permitted by Interpretation 17.06, the
Bank 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 servicing criteria applicable to each vendor. The Bank
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 Banks
eligibility to apply Interpretation 17.06.

In
our opinion, managements assertion that the Bank complied with the
aforementioned servicing criteria, including servicing criteria 1122 (d)(4)(i)
and 1122 (d)(4)(ii) for which compliance is determined based on Interpretation
17.06 as described above, as of and for the year ended December 31, 2011 for
the retail auto loan platform is fairly stated, in all material respects.

|               |                   
|-------------- | ------------------
|               | Ernst
 & Young LLP
|March 30, 2012 |                   

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APPENDIX A

|   |                             
|-- | ----------------------------
|1) | USAA Auto Owner Trust 2007-1
|   |                             
|2) | USAA Auto Owner Trust 2007-2
|   |                             
|3) | USAA Auto Owner Trust 2008-1
|   |                             
|4) | USAA Auto Owner Trust 2008-2
|   |                             
|5) | USAA Auto Owner Trust 2008-3
|   |                             
|6) | USAA Auto Owner Trust 2009-1
|   |                             
|7) | USAA Auto Owner Trust 2009-2
|   |                             
|8) | USAA Auto Owner Trust 2010-1

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