Exhibit 34.3

 

IndependentAccountants’ Attestation Report concerning servicing activities of REMITCO LLC

 

Report of Independent RegisteredPublic Accounting Firm

 

First Data Resources, LLC and

REMITCO, LLC

 

We have examined management’s assertion,included in the accompanying Report of Management on Assessment of Compliance with SEC Regulation AB Servicing Criteria as of andfor the period from January 1, 2016 through December 31, 2016, that First Data Resources LLC and its affiliate, REMITCO LLC (jointly,“First Data” or the “Asserting Party”) complied with the servicing criteria applicable to it under theSecurities and Exchange Commission’s Regulation AB Section 229.1122(d) — all servicing criteria except for the criteriaset forth in Sections 229.1122(d)(1)(i)-(v), 1122(d)(2)(i) (except with respect to remittance processing services it provides inconnection with loan and/or receivables portfolios that include pool assets for asset backed securities issued by Barclays DryrockIssuance Trust and processed at the First Data Langhorne and Monterey Park facilities (the “Platform”); such servicesbeing limited to the opening, listing, and depositing of remittance payments mailed to post office boxes serviced by First Datapursuant to the agreements between First Data and Wells Fargo Bank, N.A. and Barclays Bank Delaware), 1122(d)(2)(ii)-(vii), 1122(d)(3)(i)-(iv),and 1122(d)(4)(i)-(xv). Management is responsible for First Data’s compliance with the servicing criteria. Our responsibilityis to express an opinion on management’s assertion about First Data’s compliance with the servicing criteria basedon our examination.

 

Our examination was conducted in accordancewith attestation standards established by the American Institute of Certified Public Accountants, as adopted by the Public CompanyAccounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence about First Data’scompliance with the applicable servicing criteria and performing such other procedures as we considered necessary in the circumstances.Our examination included testing of less than all of the individual asset backed transactions and securities that comprise thePlatform, testing of less than all of the servicing activities related to the Platform, and determining whether First Data processedthose selected transactions and performed those selected activities in compliance with the servicing criteria. Furthermore, ourprocedures were limited to the selected transactions and servicing activities performed by First Data during the period coveredby this report. Our procedures were not designed to determine whether errors may have occurred either prior to or subsequent toour tests that may have affected the balances or amounts calculated or reported by First Data during the period covered by thisreport for the selected transactions or any other transactions. We believe that our examination provides a reasonable basis forour opinion. Our examination does not provide a legal determination on First Data’s compliance with the servicing criteria.

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Inour opinion, management’s assertion that First Data complied with the aforementioned servicing criteria as of andfor the period from January 1, 2016 through December 31, 2016 for thePlatform is fairly stated, in all material respects. 

 

 

/s/ Ernst & YoungLLP

 

February 24, 2017

Des Moines, Iowa