Exhibit
34.4





|GRANT THORNTON LLP
        1717 Main St.Suite 1800Dallas, TX 75201
        
        D +1 214-561-2300 |  | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              
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|                                                                                                      |  | Board
        of Directors
        REMITCO, LLC
        We have examined management's
        assertion, included in the accompanying Management's Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria
        ("Management's Report"), that REMITCO, LLC (the "Company") complied with
        the servicing criteria set forth in Item 1122(d) of the U.S. Securities andExchange Commission's Regulation AB for the
        remittance processing services REMITCO, LLC provides in connection with loan and/or receivables portfolios that include pool assets
        for asset backed securities issued by Barclays Dryrock Issuance Trust that were processed by REMITCO, LLC (the "Platform"),
        such services being limited to the opening, listing, and depositing of remittance payments mailed to post office boxes serviced
        by REMITCO, LLC pursuant to the agreements between REMITCO, LLC and Wells Fargo Bank, N.A. and between Wells Fargo Bank, N.A. and
        Barclays Bank Delaware, as of December 31, 2018 and for the period from August 16 through
        December 31, 2018, excluding criteria 1122(d)(1)(i-v), 1122(d)(2)(ii-vii), 1122(d)(3)(i-iv), and 1122(d)(4)(i-xv), which management
        hasdetermined are not applicable to the activities performed by the Company with
        respectto the Platform. Management is responsible for the Company's compliance with the applicable servicing criteria.
        Our responsibility is to express an opinion on management's assertion about the Company's compliance with the applicable servicing
        criteria for the Platform 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, and, accordingly, included examining, on a test
        basis, evidence about the Company's compliance with the applicable servicing criteria for the Platform and performing such other
        procedures as we considered necessary in the circumstances. Our examination included testing selected asset-backed transactions
        and securities constituting the Platform and evaluating whether the Company performed servicing activities
        related to those transactions and securities in compliance with the applicable
|GT.COM                                                                                                |  | Grant Thornton LLP is the U.S.
        member firm of Giant Thornton International Ltd (GITL). GTTL and each of its member firms are
        separate legal entities and are not a worldwide partnership                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             













| |  | servicing
criteria for the period covered by this report. Accordingly, our testing may not have included servicing activities related to
each asset-backed transaction or securityconstituting the Platform. Further, our examination was not designed to detect
material noncompliance that may have occurred prior to the period covered by this report
and that may have affected the Company's servicing activities during the periodcovered by this report. 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 applicable servicing criteria.
        In our opinion, management's
        assertion that REMITCO, LLC complied with the aforementioned applicable servicing criteria as of December 31, 2018 and for the
        period from August 16 through December 31, 2018 for the Platform is fairly stated, in all
        material respects.
        
        Dallas,
        TXMarch 14, 2019
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