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|Exhibit 34.1                                           
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|REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



Board of Directors

Mercedes-Benz 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 Mercedes-Benz Financial Services USA 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 the United States Consumer Automotive
Retail Installment Contracts Platform (the “Platform”) as of and for the year ended December 31, 2017, 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.



Grant Thornton LLP

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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), 1122(d)(4)(ii)
and 1122(d)(4)(viii). 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 Mercedes-Benz
Financial Services USA LLC complied with the aforementioned applicable servicing criteria as of and for the year ended December
31, 2017 for the United States Consumer Automotive Retail Installment Sale Contracts Platform is fairly stated, in all material
respects.



/s/ GRANT THORNTON LLP



Southfield, Michigan

March 22, 2018



Grant Thornton LLP

U.S. member firm of Grant Thornton International
Ltd