Exhibit 34.1





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thornton llp



27777
Franklin Road Suite 800



Southfield,
MI 48034-2366



D  +1 248 262 1950



F+1 248 350 3581 |  | REPORT
    OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
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|                                                                                                                           |  | Board
        of Directors 
        Daimler Truck Financial Services USA LLC
        
        We
        have examined management’s assertion, included in the accompanying Management’s Report on Assessment of Compliance
        with SEC Regulation AB Servicing Criteria (“Management’s Report”), that Daimler Truck Financial Services
        USA LLC’s (“DTFS USA LLC” or the “Company”) complied with the servicing criteria set forth
        in Item 1122(d) of the U.S. Securities and Exchange Commission’s Regulation AB for the United States Trucking and
        Transportation Equipment Installment Sale Contracts and Loans (the “Platform”) as of and for the year ended
        December 31, 2022, excluding criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 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 management has determined
        are not applicable to the activities performed by the Company with respect to the Platform. The Platform consists of the
        asset-backed transactions and securities defined by management in Appendix A of Management’s Report. Management
        is responsible 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 for the Platform 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, and,
        accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable servicing
        criteria for the Platform and performing such other procedures as we considered necessary in the circumstances. Our examination
        included testing selected asset-backed transactions and securities constituting the Platform and evaluating whether the
        Company performed servicing activities related to those transactions and securities in compliance with the applicable
        servicing criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities
        related to each asset-backed transaction or security constituting the Platform. Further, our examination was not designed
        to detect material noncompliance that may have occurred prior to the period covered by this report and that may have affected
        the Company’s servicing activities 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 applicable servicing criteria.
        
        We
        are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements
        relating to the engagement.





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|GT.COM |  | Grant
        Thornton LLP is the U.S. member firm of Grant Thornton International Ltd (GTIL). GTIL and each of its member firms are
        separate legal entities and are not a worldwide partnership.













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| |  | As
                           described in Management’s Report, the Company engaged various vendors to perform servicing activities
                           with respect to criteria 1122(d)(2)(i),1122(d)(4)(i), and 1122(d)(4)(ii). The Company determined that
                           each vendor is not considered a “servicer,” as that term is defined in Item 1101(j) of
                           Regulation AB, and therefore, the Company is assuming responsibility for compliance with such servicing
                           criteria applicable to each vendor’s servicing activities. In accordance with Regulation AB and
                           its related interpretations, the requirement for management to assess compliance with the servicing
                           criteria applicable to a vendor’s activities is satisfied if the Company has instituted policies
                           and procedures to monitor whether such vendor’s activities comply in all material respects with
                           such criteria. Compliance with the applicable servicing criteria is achieved if those policies and
                           procedures are designed to provide reasonable assurance that such vendor’s activities comply
                           with such criteria and those policies and procedures are operating effectively for the period covered
                           by Management’s Report. Our examination does not provide a legal determination of whether a vendor
                           is or is not considered a servicer, and therefore, on whether the Company, in its Management Report,
                           is eligible to elect to take responsibility for assessing compliance with the servicing criteria applicable
                           to each vendor’s servicing activities.
        
        In
        our opinion, management’s assertion that Daimler Truck Financial Services USA LLC complied with the aforementioned
        applicable servicing criteria as of and for the year ended December 31, 2022 for the United States Trucking and Transportation
        Equipment Installment Sale Contracts and Loans is fairly stated, in all material respects.
        
        /s/
        GRANT THORNTON LLP
        
        Southfield,
        Michigan
        March 20, 2023
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