Exhibit 34.3





Report
of Independent Registered Public Accounting Firm

First
Data Resources, LLC and REMITCO, LLC

We
have examined management's assertion, included in the accompanying Report ofManagement
on Assessment of Compliance with the Securities and ExchangeCommission Regulation AB Servicing Criteria, that First Data
Resources LLC, and its affiliate, REMITCO LLC (jointly, "First Data" or the "Company") complied with the servicing
criteria set forth in Item 1122(d)(2)(i) for the remittance processing services First Data provides in connection with loan and/or
receivables portfolios that include pool assets for asset backed securities issued by Barclays
Dryrock Issuance Trust thatwere processed at the First Data Newark and Monterey Park
facilities (the "Platform"),such services being limited to the opening,
listing, and depositing of remittancepayments mailed to post office boxes serviced
by First Data pursuant to the agreementsbetween First Data and Wells Fargo Bank,
N.A. and between Wells Fargo Bank, N.A.and Barclays Bank Delaware, for the period January 1,2018 through August 15,2018.
Management is responsible for the Company's compliance with those 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. TheCompany has determined the remainder of the servicing criteria
set forth in Items 1122(d)(1)(i)-(v), 1122 (d)(2)(ii)-(vii), 1122(d)(3)(i)-(iv), and 1122(d)(4)(i)-(xv) are not applicable
to the activities it performs with respect to the servicing platform covered bythis
report.

Our
examination was conducted in accordance with attestation standards establishedby the American Institute of Certified Public
Accountants and the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis,
evidence about the Company's compliance 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 assetbacked transactions and securities that comprise the platform, testing
of less than all ofthe 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 theselected transactions and servicing activities performed by the
Company during the period covered by this report. Our procedures were not designed to determine
whethererrors may have occurred either prior to or subsequent to our tests that may
haveaffected 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 the evidence we obtained is sufficient and appropriate to
provide a reasonable basis for our opinion.

Our
examination does not provide a legal determination on the Company's compliance with the servicing criteria.

A
member firm of Ernst & Young Global Limited









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a better working world

In
our opinion, management's assertion that the Company complied with theaforementioned servicing criteria for the period
January 1, 2018 through August 15, 2018 for the Platform is fairly stated, in all material respects.



January
18, 2019

A
member firm of Ernst & Young Global Limited