Exhibit 34.1 

Report of Independent Registered Public Accounting Firm (Ernst & Young LLP) 

**Report of Independent Registered Public Accounting Firm**

Board of Directors and Stockholder 

Nissan Motor AcceptanceCorporation 

We have examined management’s assertion, included in the accompanying Report on Assessment of Compliance With Applicable ServicingCriteria, that Nissan Motor Acceptance Corporation (the Company) complied with the servicing criteria set forth in Item 1122 (d) of the Securities and Exchange Commission’s Regulation AB for registered asset-backed securities sponsored by theCompany involving securitization of motor vehicle dealer floorplan receivables included the Company’s “Pool 100” and serviced by the Company (the “Platform”) as of and for the year ended March 31, 2018, and except forItems 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(iii), 1122 (d)(2)(iv), 1122 (d)(2)(vi), 1122 (d)(3)(iv), 1122 (d)(4)(x), 1122 (d)(4)(xi), 1122 (d)(4)(xii), 1122 (d)(4)(xiii), 1122 (d)(4)(xv) and the following servicing criteria as they pertainto the actual disbursement or remittance of funds to investors: 1122(d)(2)(ii), 1122(d)(3)(ii) and 1122(d)(3)(iii), which the Company has determined are not applicable to the activities performed by it with respect to the Platform covered by thisreport. Appendix A 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 isto express an opinion on management’s assertion about the Company’s compliance with the servicing criteria based on our examination. 

Ourexamination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, and the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on atest 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 individualasset-backed transactions and securities that comprise the Platform, testing of less than all of the servicing activities related to the Platform and determining whether the Company processed those selected transactions and performed those selectedactivities in compliance with the servicing criteria and as permitted by Regulation AB Compliance and Disclosure Interpretations of the SEC’s Division of Corporation Finance, Section 200.06, “Vendors Engaged by Servicers”(C&DI 200.06). 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 mayhave 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. Webelieve that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion 

Our examination does not provide alegal determination on the Company’s compliance with the servicing criteria. 

As described in management’s assertion, for servicing criteria 1122 (d)(2)(i), 1122 (d)(2)(vii), 1122(d)(4)(i), the Company has engaged various vendors to perform the activities required by these servicing criteria. The Company has determined that none of these vendors are considered a “servicer” as defined in Item 1101(j) of RegulationAB, and the Company has elected to take responsibility for assessing compliance with the applicable servicing criteria applicable to each vendor as permitted by C&DI 200.06. As permitted by C&DI 200.06, the Company has asserted that it haspolicies and procedures in place designed to provide reasonable assurance that the vendors’ activities comply in all material respects with servicing criteria applicable to each vendor. The Company is solely responsible for determining that itmeets the SEC requirements to apply C&DI 200.06 for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Company’s eligibility to apply C&DI 200.06. 

In our opinion, management’s assertion that the Company complied with the aforementioned servicing criteria, including servicing criteria 1122 (d) (2)(i), 1122 (d) (2) (vii) and 1122 (d) (4) (i) for which compliance is determined based on C&Dl 200.06 as described above, as of and for the year ended March 31, 2018 for the Platform, is fairly stated, in all material respects. 

/s/ Ernst & Young LLP 

June 26, 2018 

**APPENDIX A**

 

Nissan Master Owner Trust Receivables (NMOTR)

Nissan Master Owner Trust 2015-A (NMOTR 2015-A)

Nissan Master Owner Trust 2016-A (NMOTR 2016-A)

Nissan Master Owner Trust 2017-A (NMOTR 2017-A)

Nissan Master Owner Trust 2017-B (NMOTR 2017-B)

Nissan Master Owner Trust 2017-C (NMOTR 2017-C)