Exhibit 34.1
Report of Independent Registered Public Accounting Firm
The Board of Managers
Exeter Finance LLC
We have examined management’s assertion, included in the accompanying Management’s Assertion Regarding Compliance with SEC Regulation AB Servicing Criteria, that Exeter Finance LLC (the Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB for the publicly issued asset-backed security transactions backed by consumer auto retail installment sale contracts for which the Company acted as servicer and that were issued on or after January 1, 2006 (the “Platform”) as of and for the year ended December 31, 2022, except for 1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4)(ix)-(xiii), and 1122(d)(4)(xv) which the Company has determined are not applicable to the activities performed by them with respect to the servicing platform covered by this report. See Appendix B of management’s assertion for the asset backed transactions covered by this platform. Management is responsible for the Company’s compliance with those servicing criteria. Our responsibility is to express an opinion on management’s assertion about the Company’s compliance with the servicing criteria based on our examination.
Our examination does not provide a legal determination on the Company’s compliance with the servicing criteria.
As described in management’s assertion, for servicing criteria 1122(d)(2)(i), 1122(d)(4)(i)-(ii), 1122(d)(4)(iv), 1122(d)(4)(vi)-(viii), the Company has engaged various
vendors to perform the activities required by these servicing criteria. The Company has determined that these vendors are not considered a “servicer” as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the applicable servicing criteria applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI 200.06, the Company 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 servicing criteria applicable to each vendor. The Company is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06 for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company’s eligibility to apply C&DI 200.06.
In our opinion, management’s assertion that the Company complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB, including servicing criteria 1122(d)(2)(i), 1122(d)(4)(i)-(ii), 1122(d)(4)(iv), and 1122(d)(vi)-(viii) for which compliance is determined based on C&DI 200.06 as described above, as of and for the year ended December 31, 2022 for the platform, is fairly stated, in all material respects.
/s/ Ernst & Young LLP
Dallas, Texas
March 29, 2023
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