******{00041813.DOCX}****Grant Thornton LLP**27777 Franklin Road Suite 800 Southfield, MI 48034-2366 ****T 248.262.1950 F 248.350.3581 www.GrantThornton.com Grant Thornton  Exhibit 34.1 An instinct for growth REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMBoard of Directors Mercedes-Benz Financial Services USA LLC We have examined Mercedes-Benz Financial Services USA LLC's ("MBFS USA LLC" or the "Company") compliance  with  the  servicing  criteria  set  forth  in  Item  1122(d)  of  the  U.S.  Securities  and  Exchange Commission's Regulation AB for United States Consumer Automotive Retail Installment Sale Contracts (the  "Platform")  described  in  the  accompanying  Report  on  Assessment  of  Compliance  with  Applicable Servicing Criteria of Mercedes-Benz Financial Services USA LLC ("Management's Report") as of and for the  year  ended  December  31,  2014,  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),  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  opinion  on  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, 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. 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 ******{00041813.DOCX}**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, Mercedes-Benz Financial Services USA LLC  complied, in all material respects, with the aforementioned  applicable  servicing  criteria  as  of  and  for  the  year  ended  December  31,  2014  for  the United States Consumer Automotive Retail Installment Sale Contracts. /s/ Grant Thornton LLP Southfield, Michigan March 23, 2015