Attached files
| file | filename |
|---|---|
| 10-K - Honda Auto Receivables 2009-3 Owner Trust | v189313_10k.htm |
| EX-3.1 - Honda Auto Receivables 2009-3 Owner Trust | v189312_ex3-1.htm |
| EX-3.2 - Honda Auto Receivables 2009-3 Owner Trust | v189312_ex3-2.htm |
| EX-31.1 - Honda Auto Receivables 2009-3 Owner Trust | v189313_ex31-1.htm |
| EX-33.1 - Honda Auto Receivables 2009-3 Owner Trust | v189313_ex33-1.htm |
| EX-33.2 - Honda Auto Receivables 2009-3 Owner Trust | v189312_ex33-2.htm |
| EX-35.1 - Honda Auto Receivables 2009-3 Owner Trust | v189313_ex35-1.htm |
| EX-34.1 - Honda Auto Receivables 2009-3 Owner Trust | v189313_ex34-1.htm |
| EX-34.2 - Honda Auto Receivables 2009-3 Owner Trust | v189312_ex34-2.htm |
| EX-33.3 - Honda Auto Receivables 2009-3 Owner Trust | v189313_ex33-3.htm |
| EX-35.2 - Honda Auto Receivables 2009-3 Owner Trust | v189312_ex35-2.htm |
Exhibit 34.3
Report
of Independent Registered Public Accounting Firm
The Board
of Directors
Citibank,
N.A.:
We have
examined the accompanying management’s assertion that 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 the Honda Auto
Receivables Owner Trust platform, which is comprised of the Honda Auto
Receivables 2007-1 Owner Trust and Honda Auto Receivables 2009-3 Owner Trust
asset-backed securities transactions (the “Platform”) excluding 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 the
Company performs with respect to the Platform, as of and for the year ended
March 31, 2010. 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 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 this circumstance. 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 transaction specified above 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, 2010,
is fairly stated, in all material respects.
(Signed)
KPMG, LLP
Chicago,
Illinois
May 28,
2010