**Exhibit 34.3**

 

 

**Report ofIndependent Registered Public Accounting Firm**

 

To the Boardof Directors

FDI ComputerConsulting, Inc.

Sacramento,California

 

We haveexamined management’s assertion, included in the accompanying Report onCompliance with Applicable Servicing Criteria Pursuant to Item 1122 ofRegulation AB under the Securities Exchange Act of 1934 that FDI ComputerConsulting, Inc., dba FDI Collateral Management (the Company), a whollyowned subsidiary of Trivin, Inc., complied with the servicing criteria setforth in Item 1122(d) of the Securities and Exchange Commission’sRegulation AB for collateral being serviced for the transactions for which theCompany is participating (see Exhibit A for a complete list of suchtransactions herein referred to as the Platform) as of and for the year ended December 31,2007, except for 1122 (d)(1)(ii)-(iv), 1122 (d)(2)(i)-(vii)(D), 1122 (d)(3)(i)-(iv) and1122(d)(4)(iii)-(xv), which the Company has determined are not applicable tothe activities performed by them with respect to the Platform covered by thisreport. Management is responsible for the Company’s compliance with thoseservicing criteria. Our responsibility is to express an opinion on management’sassertion about the compliance with the servicing criteria based on ourexamination.

 

Ourexamination was conducted in accordance with attestation standards establishedby the American Institute of Certified Public Accountants, as adopted by thePublic Company Accounting Oversight Board (United States) and, accordingly,included examining, on a test basis, evidence about the Company’s compliancewith the applicable servicing criteria and performing such other procedures aswe considered necessary in the circumstances. Our examination included testingof less than all of the transactions that comprise the Platform, testing ofless 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 andservicing activities performed by the Company during the period covered by thisreport. Our procedures were not designed to determine whether errors may haveoccurred either prior to or subsequent to our test that may have affected thebalances or amounts calculated or reported by the Company during the periodcovered 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 Company’scompliance with the servicing criteria.

 

 

 

 

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In ouropinion, management’s assertion that the Company complied with theaforementioned servicing criteria for the Platform as of and for the year endedDecember 31, 2007, is fairly stated, in all material respects.

 

/s/McGladrey &Pullen

 

Irvine, California

February 9,2008

 

 

 

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McGladrey& Pullen, LLP is a member firm of RSM International, 

an affiliationof separate and independent legal entities.

 

 

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**Exhibit A**

 

FDI’s Assessment of Compliance with Servicing Criteria applies to thefollowing transactions:

 

# **Capital One AutoFinance**

# ** **

Capital One Auto Finance Trust 2006-A

Capital One Auto Finance Trust 2006-B

Capital One Auto Finance Trust 2006-C

Capital One Prime Auto Receivables Trust 2006-1

Capital One Prime Auto Receivables Trust 2006-2

Capital One Auto Finance Trust 2007-A

Capital One Auto Finance Trust 2007-B

Capital One Auto Finance Trust 2007-C

Capital One Prime Auto Receivables Trust 2007-1

Capital One Prime Auto Receivables Trust 2007-2

 

**USAA Federal Savings Bank**

 

USAA Auto Owner Trust 2007-1

USAA Auto Owner Trust 2007-2

 

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