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





KPMG LLP Signature





Pittsburgh, Pennsylvania 
March 24, 2023



























































































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