Attached files

file filename
10-K - MBART 09-1 10-K - Mercedes-Benz Auto Receivables Trust 2009-1form10k.htm
EX-33 - EXHIBIT 33.2 REPORT ON ASSESSMENT OF COMPLIANCE WITH SERVICING CRITERIA FOR U.S. BANK NATIONAL ASSOCIATION, AS INDENTURE TRUSTEE - Mercedes-Benz Auto Receivables Trust 2009-1ex332.htm
EX-34 - EXHIBIT 34.1 ATTESTATION REPORT OF KPMG LLP ON ASSESSMENT OF COMPLIANCE WITH SERVICING CRITERIA RELATING TO DCFS USA LLC, AS SERVICER - Mercedes-Benz Auto Receivables Trust 2009-1ex341.htm
EX-33 - EXHIBIT 33.1 REPORT ON ASSESSMENT OF COMPLIANCE WITH SERVICING CRITERIA FOR DCFS USA LLC, AS SERVICER - Mercedes-Benz Auto Receivables Trust 2009-1ex331.htm
EX-35 - EXHIBIT 35.1 SERVICER COMPLIANCE STATEMENT OF DCFS USA LLC, AS SERVICER - Mercedes-Benz Auto Receivables Trust 2009-1ex351.htm
EX-31 - EXHIBIT 31.1 CERTIFICATION OF DCFS USA LLC, AS SERVICER, PURSUANT TO RULE 13A-18/15D-18 (SECTION 302 CERTIFICATION) - Mercedes-Benz Auto Receivables Trust 2009-1ex311.htm

1003-1136857-2



Report of Independent Registered Public Accounting Firm

The Board of Directors
U.S. Bank National Association

We have examined management's assertion, included in the accompanying Report on
Compliance with Applicable Servicing Criteria Pursuant to Item 1122 of Regulation AB under
the Securities Exchange Act of 1934, that U.S. Bank National Association (the Company)
complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for the Corporate Trust Asset-Backed Securities platform (the
Platform) as of December 31, 2009, and for the period from January 1, 2009 through
December 31, 2009, except for servicing criteria 1122(d)(1)(iii), 1122(d)(4)(i)-(ii) and
1122(d)(4)(iv)-(xiv), which the Company has determined are not applicable to the activities
performed by them with respect to the servicing Platform covered by this report. 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 was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants, as adopted by 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 servicing criteria and
performing such other procedures as we considered necessary in the circumstances. Our
examination included testing of less than all of the individual asset-backed transactions and
securities that comprise the Platform, testing of less than all of the servicing activities related to
the Platform, and determining whether the Company processed those selected transactions and
performed those selected activities in compliance with the servicing criteria. Furthermore, our
procedures were limited to the selected transactions and servicing activities performed by the
Company during the period covered by this report. Our procedures were not designed to
determine whether errors may have occurred either prior to or subsequent to our tests that may
have affected the balances or amounts calculated or reported by the Company during the period
covered 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's compliance with the servicing criteria.

In our opinion, management's assertion that the Company complied with the aforementioned
servicing criteria as of December 31, 2009, and for the period from January 1, 2009 through
December 31, 2009, for the Corporate Trust Asset-Backed Securities platform is fairly stated, in
all material respects.
/s/ Ernst & Young LLP
March 2, 2010