Exhibit 34.1









| | KPMG
                         LLP

BNY
Mellon Center 
Suite 3400

500
Grant Street

Pittsburgh,
PA 15219-2598
| | -------------------------------------------------------------------------------------------------------------









Report of Independent Registered
Public Accounting Firm



The Board of Directors 
Barclays Bank Delaware:

We have examined management’s
assertion, included in the accompanying Report on Assessment of Compliance with Servicing Criteria, that Barclays Bank Delaware (the
Company or the Asserting Party) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission’s Regulation AB (the Servicing Criteria) for the asset-backed securities transactions backed by credit card
receivables, for which transactions the Asserting Party acted as servicer, as of and for the year ended December 31, 2023 (the
Reporting Period), that were registered with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as
amended, where the related asset-backed securities were outstanding during the Reporting Period (the Platform), except for servicing
criteria 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(ii), 1122(d)(2)(iii), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(3)(iii),
1122(d)(3)(iv), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Company has
determined are not applicable to the activities it performs with respect to the Platform. The Company has determined that servicing
criterion 1122(d)(2)(i) is applicable to the activities performed by the Company with respect to the Platform only as it relates to
sending payments on the pool assets to the Trustee. The Company has determined that servicing criterion 1122(d)(2)(iv) is applicable
to the activities performed by the Company with respect to the Platform only as it relates to providing direction to the Trustee
relative to custodial bank account origination and maintenance. The Company has determined that servicing criterion 1122(d)(3)(i) is
applicable to the activities performed by the Company with respect to the Platform only as it relates to clauses (A) and (C), the
monitoring of the preparation and filing of investor reports and the signing of investor reports. The Company has determined that
servicing criterion 1122(d)(3)(ii) is applicable to the activities performed by the Company with respect to the Platform only as it
relates to the forwarding of allocation and remittance instructions to the Trustee. Appendix B to management’s Report on
Assessment of Compliance with Servicing Criteria identifies the individual asset-backed transactions and securities defined by
management as constituting the Platform. 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 with the Servicing
Criteria based on our examination.

Our examination was conducted in accordance with
the standards of the Public Company Accounting Oversight Board (United States) and in accordance with attestation standards
established by the American Institute of Certified Public Accountants to obtain reasonable assurance and, accordingly, included
examining, on a test basis, evidence about the Company’s compliance with the Servicing Criteria 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.



KPMG LLP, a Delaware limited liability partnership and a member firm of 
the KPMG global organization of independent member firms affiliated
with 
KPMG International Limited, a private English company limited by guarantee.























We are required to be independent and to meet our other
ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, management’s assertion that Barclays
Bank Delaware complied with the aforementioned Servicing Criteria as of and for the year ended December 31, 2023, is fairly stated, in
all material respects.





KPMG LLP Signature





Pittsburgh, Pennsylvania 
March 25, 2024



























































































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