EXHIBIT 23.2
PRICEWATERHOUSECOOPERS [LOGO]
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PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
The Directors
Barclaycard Funding PLC
54 Lombard Street
London
EC3P 3AH
12 November 2004
Dear Directors,
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in this Registration Statement on Form F-1
(Appendix D) of our report dated 12 November 2004 relating to the consolidated
financial statements of Barclaycard Funding PLC and Subsidiary for the period
ended 31 December 2003, which appears in such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.
Yours sincerely,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP is a limited liability partnership registered in
England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners
in PricewaterhouseCoopers UK Associates A are authorised to conduct business as
agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and
regulated by the Financial Services Authority for designated investment
business.
PRICEWATERHOUSECOOPERS [LOGO]
- --------------------------------------------------------------------------------
PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
The Directors
Gracechurch Card Funding (No. 7) PLC
54 Lombard Street
London
EC3P 3AH
12 November 2004
Dear Directors,
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in this Registration Statement on Form F-1
(Appendix D) of our report dated 12 November 2004 relating to the balance sheet
of Gracechurch Card Funding (No. 7) PLC as at 12 November 2004, which appears in
such Registration Statement. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.
Yours sincerely,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP is a limited liability partnership registered in
England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners
in PricewaterhouseCoopers UK Associates A are authorised to conduct business as
agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and
regulated by the Financial Services Authority for designated investment
business.
PRICEWATERHOUSECOOPERS [LOGO]
- --------------------------------------------------------------------------------
PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
The Directors
Gracechurch Card Funding (No. 7) PLC
54 Lombard Street
London
EC3P 3AH
12 November 2004
Dear Directors,
GRACECHURCH CARD FUNDING (NO. 7) PLC (THE "COMPANY")
We hereby consent to the inclusion in the prospectus, to be dated 12 November
2004 and proposed to be published by the Company, of the independent registered
public accounting firm's report on the balance sheet of the Company dated 12
November 2004 and of the independent registered public accounting firm's report
on the consolidated financial statements of Barclaycard Funding PLC and
Subsidiary for the period ended 31 December 2003 and the references to our name
in the form and context in which they are included.
We confirm that we have authorised the contents of those parts of the prospectus
which comprise our reports for the purposes of Regulation 6(1)(e) of the
Financial Services and Markets Act 2000 (Official Listing of Securities)
Regulations 2001 (as amended).
We attach a proof of the proposed prospectus initialled by us for the purposes
of identification.
Yours sincerely,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP is a limited liability partnership registered in
England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners
in PricewaterhouseCoopers UK Associates A are authorised to conduct business as
agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and
regulated by the Financial Services Authority for designated investment
business.
PRICEWATERHOUSECOOPERS [LOGO]
- --------------------------------------------------------------------------------
PRICEWATERHOUSECOOPERS LLP
Southwark Towers
32 London Bridge Street
London SE1 9SY
Telephone +44 (0) 20 7583 5000
Facsimile +44 (0) 20 7822 4652
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
12 November 2004
Commissioners
AWARENESS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We are aware that our report dated 12 November 2004 on our review of interim
financial information of Barclaycard Funding PLC and its subsidiary undertaking
Gracechurch Card Funding (No. 1) PLC ("the Group") as of and for the six month
period ended 30 June 2004 is included in the Group's Registration Statement
dated 12 November 2004.
Yours sincerely,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP is a limited liability partnership registered in
England with registered number OC303525. The registered office of
PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. All partners
in PricewaterhouseCoopers UK Associates A are authorised to conduct business as
agents of, and all contracts for services to clients are with,
PricewaterhouseCoopers LLP. PricewaterhouseCoopers LLP is authorised and
regulated by the Financial Services Authority for designated investment
business.