Attached files
| file | filename |
|---|---|
| 10-K - FORM 10-K - Hyundai Auto Receivables Trust 2009-A | v178892_10-k.htm |
| EX-33.1 - EXHIBIT 33.1 - Hyundai Auto Receivables Trust 2009-A | v178892_ex33-1.htm |
| EX-35.1 - EXHIBIT 35.1 - Hyundai Auto Receivables Trust 2009-A | v178892_ex35-1.htm |
| EX-31.1 - EXHIBIT 31.1 - Hyundai Auto Receivables Trust 2009-A | v178892_ex31-1.htm |
| EX-33.2 - EXHIBIT 33.2 - Hyundai Auto Receivables Trust 2009-A | v178892_ex33-2.htm |
| EX-34.1 - EXHIBIT 34.1 - Hyundai Auto Receivables Trust 2009-A | v178892_ex34-1.htm |
Exhibit
34.2
Report
of Independent Registered Public Accounting Firm
The Board
of Directors
Citibank,
N.A.:
We have
examined management’s assertion, included in the accompanying Appendix I, that
the Agency and Trust division of Citibank, N.A. (or Company) complied with the
servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission’s Regulation AB for publicly issued (i.e., transaction-level
reporting initially required under the Securities Exchange Act of 1934, as
amended) automobile loan or lease-backed securities and student loan-backed
securities issued on or after January 1, 2006 for which the Company
provides trustee and paying agent services (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)(vi)-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 twelve months ended
December 31, 2009. Management is responsible for the Company’s compliance
with the servicing criteria. Our responsibility is to express an opinion on
management’s assertion about 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 Company’s 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 assessment that the Company complied with the
aforementioned servicing criteria as of and for the twelve months ended
December 31, 2009 is fairly stated, in all material respects.
(Signed)
KPMG LLP
Chicago,
Illinois
February 26,
2010