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,
2009, 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. 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.

In our
opinion, managements assertion that the Bank complied with the aforementioned
servicing criteria as of and for the year ended December 31, 2009 for the
retail auto loan platform is fairly stated, in all material respects.

Ernst & Young
LLP

March 31, 2010

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APPENDIX A

|    |                              
|--- | -----------------------------
|1)  | USAA Auto Owner Trust
 2006-1
|    |                              
|2)  | USAA Auto Owner Trust
 2006-2
|    |                              
|3)  | USAA Auto Owner Trust
 2006-3
|    |                              
|4)  | USAA Auto Owner Trust
 2006-4
|    |                              
|5)  | USAA Auto Owner Trust
 2007-1
|    |                              
|6)  | USAA Auto Owner Trust
 2007-2
|    |                              
|7)  | USAA Auto Owner Trust
 2008-1
|    |                              
|8)  | USAA Auto Owner Trust
 2008-2
|    |                              
|9)  | USAA Auto Owner Trust
 2008-3
|    |                              
|10) | USAA Auto Owner Trust
 2009-1
|    |                              
|11) | USAA Auto Owner Trust
 2009-2

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