**Exhibit 34.1**

 

**Report ofIndependent Registered Public Accounting Firm**

** **

Harley-Davidson Credit Corporation

 

We have examined management’s****assertion, included in the accompanying Report onAssessment of Compliance with SEC Regulation AB Servicing Criteria, thatHarley-Davidson Credit Corporation (the Company), a wholly-owned subsidiary ofHarley-Davidson Financial Services, Inc., complied with the servicingcriteria set forth in Item 1122 (d) of the Securities and ExchangeCommission’s Regulation AB for the asset-backed securities transactions forwhich the Company acted as servicer, involving motorcycle loans, issued on orafter January 1, 2006 (the “Platform”) as of and for the year ended December 31,2007, and except for servicing criteria 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122(d)(2)(iv), 1122 (d)(2)(v), 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 theCompany’s compliance with those servicing criteria. Our responsibility is toexpress an opinion on management’s assertion about the Company’s compliancewith the servicing criteria based on our 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 included testing of less than all of theindividual asset backed transactions and securities that comprise the platform,testing of less than all of the servicing activities related to the Platform, anddetermining whether the Company processed those selected transactions andperformed those selected activities in compliance with the servicing criteria. Furthermore,our procedures were limited to the selected transactions and servicingactivities performed by the Company during the period covered by this report.Our procedures were not designed to determine whether errors may have occurredeither prior to or subsequent to our tests that may have affected the balancesor amounts calculated or reported by the Company during the period covered bythis report for the selected transactions or any other transactions. We believethat our examination provides a reasonable basis for our opinion. Ourexamination does not provide a legal determination on the Company’s compliancewith the servicing criteria.

 

In our opinion, management’s assertionthat the Company complied with the aforementioned servicing criteria as of andfor the year ended December 31, 2007 for the Platform is fairly stated, inall material respects.

 

 

(Signed) Ernst &Young LLP

 

Chicago, Illinois

 

----

 

March 21, 2008

 

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-Davidson MotorcycleTrust 2007-3

 

----