**Exhibit 34.1**

 

**Report ofIndependent Registered Public Accounting Firm**

** **

Harley-Davidson Credit Corporation

 

We have examined management’s assertion,included in the accompanying Report on Assessment of Compliance with SECRegulation AB Servicing Criteria, that Harley-Davidson Credit Corporation (theCompany), a wholly-owned subsidiary of Harley-Davidson Financial Services, Inc.,complied with the servicing criteria set forth in Item 1122 (d) of theSecurities and Exchange Commission’s Regulation AB for the asset-backedsecurities transactions for which the Company acted as servicer, involvingmotorcycle loans, issued on or after January 1, 2006 (the Platform)asof and for the year ended December 31, 2009, and except for servicingcriteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(iv), 1122 (d)(2)(v),1122 (d)(2)(vi), 1122 (d)(3)(iii), 1122 (d)(4)(ix), 1122 (d)(4)(x), 1122(d)(4)(xi), 1122 (d)(4)(xii), and 1122 (d)(4)(xiii), which the Company hasdetermined are not applicable to the activities performed by them with respectto the servicing platform covered by this report. See Appendix A for the assetbacked transactions covered by this platform. Management is responsible for the Company’s compliance with thoseservicing criteria. Our responsibility is to express an opinion on management’sassertion about the Company’s compliance with the servicing criteria based onour examination.

 

Our examination was conducted inaccordance with attestation standards established by the American Institute ofCertified Public Accountants, as adopted by the Public Company AccountingOversight Board (United States) and, accordingly, included examining, on a testbasis, evidence about the Company’s compliance with the applicable servicingcriteria and performing such other procedures as we considered necessary in thecircumstances.  Our examination includedtesting of less than all of the individual asset backed transactions andsecurities that comprise the platform, testing of less than all of theservicing activities related to the Platform and determining whether theCompany processed those selected transactions and performed those selectedactivities in compliance with the servicing criteria.  Furthermore, our procedures were limited tothe selected transactions and servicing activities performed by the Companyduring the period covered by this report. Our procedures were not designed todetermine whether errors may have occurred either prior to or subsequent to ourtests that may have affected the balances or amounts calculated or reported bythe Company during the period covered by this report for the selectedtransactions or any other transactions. We believe that our examinationprovides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’scompliance with the servicing criteria.

 

In our opinion, management’s assertionthat the Company complied with the aforementioned servicing criteria, includingservicing criteria as of and for the year ended December 31, 2009 for thePlatform is fairly stated, in all material respects.

 
|   | (Signed) Ernst & Young LLP |
|--------|-------------------------------------|

 

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Chicago, Illinois

March 25, 2010

 

APPENDIX A

 

Asset-backed securities transactions forwhich Harley-Davidson Credit Corporation acted as servicer, involvingmotorcycle loans, issued on or after January 1, 2006, collectivelycomprising the Platform:

 

Harley-DavidsonMotorcycle Trust 2006-1

Harley-DavidsonMotorcycle Trust 2006-2

Harley-DavidsonMotorcycle Trust 2006-3

Harley-DavidsonMotorcycle Trust 2007-1

Harley-DavidsonMotorcycle Trust 2007-2

Harley-DavidsonMotorcycle Trust 2007-3

Harley-DavidsonMotorcycle Trust 2008-1

Harley-DavidsonMotorcycle Trust 2009-1

Harley-DavidsonMotorcycle Trust 2009-2

Harley-DavidsonMotorcycle Trust 2009-3

Harley-DavidsonMotorcycle Trust 2009-4

 

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