**Exhibit 34.1**

**Independent Accountants’Attestation Report concerning servicing activities of**

**Barclays Bank Delaware**
Report                                         of Independent Registered Public Accounting Firm

 

To the Board of Directors and Shareholders of Barclays Bank Delaware:

 

We have examined management’s assertion, included in the accompanyingReport on Assessment of Compliance with Servicing Criteria, that Barclays Bank Delaware (the “Company” or “AssertingParty”) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commission's RegulationAB for the asset-backed securities transactions backed by credit card receivables, for which transactions the Asserting Party actedas servicer, 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 for which the Asserting Party acted as servicer(the “Platform”), as of December 31, 2016 and for the year then ended, excluding the criteria which the Company hasdetermined are not applicable to the servicing activities performed by them with respect to the Platform, as indicated in AppendixA of management's Report on Assessment of Compliance with Servicing Criteria. As described in management's assertion, for servicingcriteria 1122(d)(2)(i), the Company has engaged a vendor to perform the activities required by this servicing criteria. The Companyhas determined that this vendor is not considered a "servicer" as defined in Item 1101(j) of Regulation AB, and the Companyhas elected to take responsibility for assessing compliance with the servicing criteria applicable to the vendor as permitted byInterpretation 200.06 of the SEC Division of Corporation Finance’s interpretations of the rules adopted under RegulationAB and the Securities Act and the Exchange Act ("Interpretation 200.06"). As permitted by Interpretation 200.06, theCompany has asserted that it has policies and procedures in place that are designed to provide reasonable assurance that the vendor'sactivities comply in all material respects with the servicing criteria applicable to the vendor. The Company is solely responsiblefor determining that it meets the SEC requirements to apply Interpretation 200.06 for the vendor and related criteria as describedin its assertion, and we performed no procedures with respect to the Company's determination of its eligibility to use Interpretation200.06. Appendix B to management's Report on Assessment of Compliance with Servicing Criteria identifies the individual asset-backedtransactions and securities defined by management as constituting the Platform. Management is responsible for the Company's compliancewith the servicing criteria. Our responsibility is to express an opinion on management's assertion based on our examination.

 

Our examination was conducted in accordance withattestation standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, ona test basis, evidence about the Company’s compliance with the applicable servicing criteria and performing such other proceduresas we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and securitiesthat comprise the Platform, testing of selected servicing activities related to the Platform, and determining whether the Companyprocessed those selected transactions and performed those selected activities in compliance with the applicable servicing criteria.Our procedures were limited to the selected transactions and servicing activities performed by the Company during the period coveredby this report. Our procedures were not designed to detect noncompliance arising from errors that may have occurred prior to orsubsequent to our tests that may have affected the balances or amounts calculated or reported by the Company during the periodcovered by this report. We believe that our examination provides a reasonable basis for our opinion. Our examination does not providea legal determination on the Company’s compliance with the servicing criteria.

 

 

 

PricewaterhouseCoopersLLP, PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017

T: (646) 471 3000, F: (813) 286 6000, www.pwc.com/us
  
 

In our opinion, management’s assertion that Barclays Bank Delawarecomplied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2016 for the Platformis fairly stated, in all material respects.

 

/s/PricewaterhouseCoopers LLP

 

 

March 17, 2017

 

 

Page 2 of 2