**
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 in the Company’s “Pool 100” and serviced by the Company (the “Platform”) as of and for the year ended March 31, 2020, and except forItems 1122 (d)(1)(iii), 1122 (d)(1)(iv), 1122 (d)(2)(ii) (solely with respect to the disbursement of funds on behalf of an obligor), 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 pertain to 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 determinedare not applicable to the activities performed by it with respect to the Platform covered by this report. Appendix A identifies the individual asset-backed transactions and securities defined by management as constituting the Platform. Management isresponsible for the Company’s compliance with the 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. 

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, and the PublicCompany 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 considerednecessary in the circumstances. Our examination included testing of less than all of the individual asset-backed transactions and securities that comprise the Platform, testing of less than all of the servicing activities related to the Platform anddetermining whether the Company processed those selected transactions and performed those selected activities in compliance with the servicing criteria and as permitted by Regulation AB Compliance and Disclosure Interpretations of the SEC’sDivision 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 periodcovered by this report. Our procedures were not designed to determine whether errors may have 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 periodcovered 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. 

As described in management’s assertion, for servicing criteria 1122 (d)(2)(i) and 1122 (d)(4)(i), the Company has engaged various vendors to perform theactivities 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 Regulation AB, and the Company has elected to take responsibility forassessing 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 has policies and procedures in place designed to providereasonable 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 it meets the SEC requirements to apply C&DI 200.06for 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 servicing criteria set forth in Item 1122 (d) of the Securities and ExchangeCommission’s Regulation AB, including servicing criteria 1122 (d)(2)(i) 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, 2020 for the Platform, is fairlystated, in all material respects. 

/s/ Ernst & Young LLP 

June 26, 2020 
**

**APPENDIX A**

 

Nissan Master Owner Trust Receivables (NMOTR)

 

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

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

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

Nissan Master Owner Trust 2019-A (NMOTR 2019-A)

Nissan Master Owner Trust 2019-B (NMOTR 2019-B)