Exhibit 34.2











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    500 Grant Street
    Pittsburgh, PA 15219-2598
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Report of Independent Registered
Public Accounting Firm



The Board of Directors Barclays Bank PLC:



We have examined management’s assertion, included
in the accompanying Report on Assessment of Compliance with Servicing Criteria, that Barclays Bank PLC (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)(ii), 1122(d)(1)(iii), 1122(d)(1)(iv), 1122(d)(2)(i), 1122(d)(2)(ii),
1122(d)(2)(iii), 1122(d)(2)(iv), 1122(d)(2)(v), 1122(d)(2)(vi), 1122(d)(2)(vii), 1122(d)(3)(iii), 1122(d)(3)(iv), 1122(d)(4)(i),
1122(d)(4)(ii), 1122(d)(4)(iii), 1122(d)(4)(iv), 1122(d)(4)(v), 1122(d)(4)(vi), 1122(d)(4)(vii), 1122(d)(4)(viii), 1122(d)(4)(ix),
1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), 1122(d)(4)(xiv), 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)(3)(i) is applicable to the activities performed by the Company with respect to the Platform only as it relates to
the calculation of information contained in reports to investors. 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 preparation of the
allocation and remittance instructions. 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.



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





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.











In our opinion, management’s assertion that
Barclays Bank PLC 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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