10-D

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-D

ASSET-BACKED ISSUER

DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934.

For the monthly distribution period from May 1, 2008 to May 31, 2008

Commission File Number of issuing entity: 333-133809-04

WORLD OMNI AUTO RECEIVABLES TRUST 2008-A

(Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-133809

WORLD OMNI AUTO RECEIVABLES LLC

(Exact name of depositor as specified in its charter)

WORLD OMNI FINANCIAL CORP.

(Exact name of sponsor as specified in its charter)

Delaware

(State or other jurisdiction of incorporation or organization of the issuing entity)

52-2184798

(I.R.S. Employer Identification No.)

190 Jim Moran Boulevard, Deerfield Beach, FL 33442

(Address, including zip code, of principal executive offices of the issuing entity)

(954) 429-2200

(Telephone number, including area code, of the issuing entity)

Former name or former address, if changed since last report: Not applicable.

Registered/reporting pursuant to (check one):

Title of class	Section 12(b)	Section 12(g)	Section 15(d)	Name of exchange     (If Section 12(b))
Asset Backed Notes, Class A-1	¨	¨	x	¨
Asset Backed Notes, Class A-2	¨	¨	x	¨
Asset Backed Notes, Class A-3	¨	¨	x	¨
Asset Backed Notes, Class A-4	¨	¨	x	¨

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90

days. Yes  ¨        No  x

PART I – DISTRIBUTION INFORMATION

Item 1.    Distribution and Pool Performance Information.

Distribution and pool performance information with respect to the receivables that constitute the assets of World Omni Auto Receivables Trust 2008-A for the distribution period commencing on May 1, 2008 and expiring on May 31, 2008 is set forth in the Monthly Servicer’s Certificate that is attached to this report as Exhibit 99.1, which Certificate is incorporated by reference herein. See the Sale and Servicing Agreement, Indenture and other documents filed as exhibits to the Form 8-K filed by the Trust on March 25, 2008 for a description of the transaction and defined terms used in this report and the attached Certificate.

PART II – OTHER INFORMATION

Item 2.    Legal Proceedings.

Not applicable.

Item 3.    Sales of Securities and Use of Proceeds.

Not applicable.

Item 4.    Defaults Upon Senior Securities.

Not applicable.

Item 5.    Submission of Matters to a Vote of Security Holders.

Not applicable.

Item 6.    Significant Obligors of Pool Assets.

Not applicable.

Item 7.    Significant Enhancement Provider Information.

Not applicable.

Item 8.    Other Information.

Not applicable.

Item 9.    Exhibits.

Exhibit 99.1.    Monthly Servicer’s Certificate for the distribution period commencing on May 1, 2008 and expiring on May 31, 2008.

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	World Omni Auto Receivables Trust 2008-A
	(Issuing entity)
	By:	World Omni Financial Corp.
		(Servicer, not in its individual capacity, but solely as Servicer on behalf of the Issuing Entity)
Date:  June 27, 2008		/s/ Victor A. De Jesus
		Victor A. De Jesus, Vice President and Chief Financial Officer

EX-99.1

World Omni Auto Receivables Trust 2008-A Monthly Servicer Certificate May 31, 2008 Exhibit 99.1

Dates Covered
Collections Period	05/01/08 - 05/31/08
Interest Accrual Period	05/15/08 - 06/15/08
30/360 Days	30
Actual/360 Days	32
Distribution Date	06/16/08
Collateral Pool Balance Data	$ Amount		# of Accounts
Receivables Balance at 04/30/08	1,114,498,911.87		63,228
Principal Payments	32,988,704.83		1,377
Defaulted Receivables	533,285.30		20
Repurchased Accounts	0.00		0
Pool Balance at 5/31/08	1,080,976,921.74		61,831
Pool Statistics	$ Amount		# of Accounts
Initial Receivables Balance	1,176,470,667.40		65,251
Delinquent Receivables:
Past Due 31-60 days	12,168,060.00		684
Past Due 61-90 days	2,771,656.93		147
Past Due 91 + days	732,543.84		38
Total	15,672,260.77		869
Total 31+ Delinquent as % Ending Pool Balance	1.45%
Recoveries	268,853.33
Aggregate Net Losses—May 2008	264,431.97
Overcollateralization Target Amount	16,214,653.83
Actual Overcollateralization	13,960,643.03
Weighted Average APR	8.49%
Weighted Average Remaining Term	61.13
Flow of Funds	$ Amount
Collections	40,802,608.04
Advances	73,650.28
Investment Earnings on Cash Accounts	131,806.03
Servicing Fee	(928,749.09	)
Interest Rate Swap Receipt	18,831.82
Available Funds	40,098,147.08

Distributions of Available Funds
(1) Monthly Swap Payment Amount	0.00
(2) Class A Interest	3,334,236.59
(3) First Priority Principal Distributable Amount	0.00
(4) Class B Interest	0.00
(5) Second Priority Principal Distributable Amount	22,803,267.46
(6) Required Reserve Account	0.00
(7) Noteholders' Principal Distributable	13,960,643.03
(8) Distribution to Certificateholders	0.00
Total Distributions of Available Funds	40,098,147.08
Servicing Fee	928,749.09
Unpaid Servicing Fee	—
Note Balances & Note Factors	$ Amount
Original Class A	1,100,000,000.00
Original Class B	70,588,000.00
Total Class A & B
Note Balance @ 05/15/08	1,103,780,189.20
Principal Paid	36,763,910.49
Note Balance @ 6/16/08	1,067,016,278.71
Class A-1
Note Balance @ 05/15/08	199,192,189.20
Principal Paid	36,763,910.49
Note Balance @ 6/16/08	162,428,278.71
Note Factor @ 6/16/08	61.0632627%
Class A-2
Note Balance @ 05/15/08	336,000,000.00
Principal Paid	—
Note Balance @ 6/16/08	336,000,000.00
Note Factor @ 6/16/08	100.0000000%
Class A-3a
Note Balance @ 05/15/08	210,000,000.00
Principal Paid	—
Note Balance @ 6/16/08	210,000,000.00
Note Factor @ 6/16/08	100.0000000%
Class A-3b
Note Balance @ 05/15/08	107,000,000.00
Principal Paid	—
Note Balance @ 6/16/08	107,000,000.00
Note Factor @ 6/16/08	100.0000000%

Class A-4
Note Balance @ 05/15/08	181,000,000.00
Principal Paid	—
Note Balance @ 6/16/08	181,000,000.00
Note Factor @ 6/16/08	100.0000000%
Class B
Note Balance @ 05/15/08	70,588,000.00
Principal Paid	—
Note Balance @ 6/16/08	70,588,000.00
Note Factor @ 6/16/08	100.0000000%
Interest & Principal Payments	$ Amount
Total Interest Paid	3,334,236.59
Total Principal Paid	36,763,910.49
Total Paid	40,098,147.08
Class A-1
Coupon	2.92200%
Interest Paid	517,368.51
Principal Paid	36,763,910.49
Total Paid to A-1 Holders	37,281,279.00
Class A-2
One-Month Libor	2.51438%
Coupon	3.51438%
Interest Paid	1,049,628.16
Principal Paid	0.00
Total Paid to A-2 Holders	1,049,628.16
Class A-3a
Coupon	3.94000%
Interest Paid	689,500.00
Principal Paid	0.00
Total Paid to A-3a Holders	689,500.00
Class A-3b
One-Month Libor	2.51438%
Coupon	3.81438%
Interest Paid	362,789.92
Principal Paid	0.00
Total Paid to A-3b Holders	362,789.92
Class A-4
Coupon	4.74000%
Interest Paid	714,950.00
Principal Paid	0.00
Total Paid to A-4 Holders	714,950.00

Class B
Coupon	0.00000%
Interest Paid	0.00
Principal Paid	0.00
Total Paid to B Holders	0.00
Distribution per $1,000 of Notes	Total
Total Interest Distribution Amount	2.8483434
Total Interest Carryover Shortfall	0.0000000
Total Principal Distribution Amount	31.4063620
Total Distribution Amount	34.2547054
A-1 Interest Distribution Amount	1.9449944
A-1 Interest Carryover Shortfall	0.0000000
A-1 Principal Distribution Amount	138.2101898
Total A-1 Distribution Amount	140.1551842
A-2 Interest Distribution Amount	3.1238933
A-2 Interest Carryover Shortfall	0.0000000
A-2 Principal Distribution Amount	0.0000000
Total A-2 Distribution Amount	3.1238933
A-3a Interest Distribution Amount	3.2833333
A-3a Interest Carryover Shortfall	0.0000000
A-3a Principal Distribution Amount	0.0000000
Total A-3a Distribution Amount	3.2833333
A-3b Interest Distribution Amount	3.3905600
A-3b Interest Carryover Shortfall	0.0000000
A-3b Principal Distribution Amount	0.0000000
Total A-3b Distribution Amount	3.3905600
A-4 Interest Distribution Amount	3.9500000
A-4 Interest Carryover Shortfall	0.0000000
A-4 Principal Distribution Amount	0.0000000
Total A-4 Distribution Amount	3.9500000
B Interest Distribution Amount	0.0000000
B Interest Carryover Shortfall	0.0000000
B Principal Distribution Amount	0.0000000
Total B Distribution Amount	0.0000000
Noteholders’ First Priority Principal Distributable Amount	0.00
Noteholders’ Second Priority Principal Distributable Amount	620.26
Noteholders’ Principal Distributable Amount	379.74

Account Balances	$ Amount
Advances
Balance as of 4/30/08	131,021.00
Balance as of 5/31/08	204,671.28
Change	73,650.28
Reserve Fund
Balance as of 4/30/08	2,951,456.55
Investment Earnings	6,775.18
Prior Month’s Investment Earnings paid	(10,279.88	)
Withdrawal	0.00
Balance as of 5/31/08	2,947,951.85
Change	(3,504.70	)
Reserve Fund Requirement	2,941,176.67