Exhibit 34.4  LOGO  GRANT THORNTON LLP
27777 Franklin Road, Suite 800 Southfield, MI 48034

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMD   +1 248 262 1950F   +1 248 350 3581  Board of Directors Carvana Receivables
Depositor 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 Carvana Receivables Depositor LLC (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 certain asset-backed securities transactions for which the Company acted as depositor involving a pool of fixed rate retail installment contracts used
to finance the purchase of used cars and light trucks (the Platform) as of and for the year ended December 31, 2021, for criteria 1122(d)(1)(i), 1122(d)(1)(iii), 1122(d)(3)(i)(C), and 1122(d)(4)(iii), which management has determined
are 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.  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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LOGO  In our opinion, managements assertion that Carvana Receivables Depositor LLC complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2021, the Platform is fairly stated, in
all material respects.  LOGOSouthfield, MichiganMarch 25, 2022