Exhibit 34.2







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 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, 2022 (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, 2022 is fairly stated, in all material
respects.





KPMG LLP Signature





Pittsburgh, Pennsylvania March 24, 2023

































































































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