Attached files

file filename
EX-3.2 - EXHIBIT 3.2 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex3-2.htm
EX-3.1 - EXHIBIT 3.1 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex3-1.htm
EX-33.3 - EX-33.3 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex33-3.htm
EX-33.1 - EXHIBIT 33.1 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex33-1.htm
EX-34.1 - EX-34.1 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex34-1.htm
EX-34.2 - EXHIBIT 34.2 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex34-2.htm
EX-35.2 - EX-35.2 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex35-2.htm
EX-33.2 - EXHIBIT 33.2 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex33-2.htm
EX-31.1 - EXHIBIT 31.1 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex31-1.htm
EX-35.1 - EXHIBIT 35.1 - Honda Auto Receivables 2010-3 Owner Trustv316867_ex35-1.htm
10-K - FORM 10-K - Honda Auto Receivables 2010-3 Owner Trustv316867_10k.htm

Exhibit 34.3

 

Report of Independent Registered Public Accounting Firm

 

The Board of Directors 

The Trust & Securities Services department of Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas:

 

We have examined the accompanying management’s assertion, that the Trust & Securities Services department of Deutsche Bank National Trust Company and Deutsche Bank Trust Company Americas (collectively the “Company”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission’s Regulation AB for the Honda Auto Receivables 2009-2 Owner Trust asset-backed securities transaction and the Honda Auto Receivables 2010-3 Owner Trust asset-backed securities transaction (the Platform), except for servicing criteria 1122(d)(1)(i)-1122(d)(1)(iv), 1122(d)(2)(i), 1122(d)(2)(iii)-1122(d)(2)(vii), 1122(d)(3)(i) and 1122(d)(4)(i)-1122(d)(4)(xv), which the Company has determined are not applicable to the activities it performs with respect to the Platform, as of and for the year ended March 31, 2012. With respect to the Platform, servicing criterion 1122(d)(3)(ii) is applicable only as it relates to remittances. Management is responsible for the Company’s compliance with the servicing criteria. Our responsibility is to express an opinion on the Company’s compliance based on our examination.

 

Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about the Companys compliance with the servicing criteria specified above and performing such other procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions and securities that comprise the Platform, testing selected 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 and for the year ended March 31, 2012, is fairly stated, in all material respects.

 

 

/s/ KPMG LLP

 

 

Chicago, Illinois 

May 25, 2012