**EXHIBIT 34.1**

**Report of Independent Registered Certified Public Accounting Firm**

To Board of Directors and Stockholder of

    World Omni Financial Corp.: 

We haveexamined World Omni Financial Corp.’s (“WOFC”) compliance with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the asset backed security transactions of automobileand light duty truck retail installment sales contracts sponsored by WOFC since January 1, 2006 (the Platform), described in the accompanying Assertion of Compliance with Applicable Servicing Criteria, as of December 31, 2006 and for the year endedDecember 31, 2006, excluding criteria 1122(d)(1)(iii), 1122(d)(2)(ii), 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 WOFC has determined are not applicable to the servicing activitiesperformed by it with respect to the Platform. As described in management’s assertion, for servicing criteria 1122(d)(2)(i) and 1122(d)(4)(viii), the Company has engaged various vendors to perform certain of the activities required by theseservicing criteria. The Company has determined that these vendors are not considered “servicers” as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the servicingcriteria applicable to each vendor as permitted by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of Publicly Available Telephone Interpretations (“Interpretation 17.06”). As permitted by Interpretation 17.06, theCompany has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors’ activities comply in all material respects with the servicing criteria applicable to each vendor. The Company is solelyresponsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company’s determination of itseligibility to use Interpretation 17.06. Appendix A identifies the individual asset-backed transactions and securities defined by management as constituting the Platform. Management is responsible for the Company’s compliance with the servicingcriteria. Our responsibility is to express an opinion on the Company’s compliance with the servicing criteria based on our examination. 

Ourexamination was conducted in accordance with standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Company’s compliance with the applicable servicingcriteria and performing such other procedures as we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and securities that comprise the Platform, testing of selected servicing activitiesrelated to the Platform, and determining whether the Company processed those selected transactions and performed those selected activities in compliance with the applicable servicing criteria. Our procedures were limited to the selected transactionsand servicing activities performed by the Company during the period covered by this report. Our procedures were not designed to detect noncompliance arising from errors that may have occurred prior to or subsequent to our tests that may haveaffected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination onthe Company’s compliance with the servicing criteria. 

In our opinion, World Omni Financial Corp. complied with the aforementioned applicableservicing criteria as of and for the period ended December 31, 2006 for the asset backed security transactions of automobile and light duty truck retail installment sales contracts sponsored by WOFC since January 1, 2006, in all material respects.

/s/ PricewaterhouseCoopers LLP 

PricewaterhouseCoopers LLP

Fort Lauderdale, Florida 

March 30, 2007 

**EXHIBIT 34.1**

**Appendix A**

**World Omni Receivables Trust**

World Omni Receivables Trust 2006-A 

World Omni Receivables Trust 2006-B