**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 respect to the servicing  platform covered by this report. See AppendixA for the asset backed transactions covered by this platform.  Management is responsible for the Company’scompliance with those servicing criteria. Our responsibility is to express anopinion on management’s assertion about the Company’s compliance with theservicing 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 includedtesting of less than all of the individual assetbacked transactions and securities that comprise the platform, testing of lessthan all of the servicing activities related to the Platform, and determiningwhether the Company processed those selected transactions and performed thoseselected activities 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 alegal determination on the Company’s compliance with the servicing criteria.

 

In our opinion,management’s assertion that the Company complied with the aforementionedservicing criteria as of and for the year ended December 31, 2007 for thePlatform is fairly stated, in all material respects.

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

 

Chicago, Illinois

March 21, 2008

 

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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

 

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