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SEC Company Response from AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUST (CIK 0001003509) — Dec 5, 2025

AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUST (CIK 0001003509)
Date: Dec. 5, 2025 · CIK: 0001003509 · Accession: 0001193125-25-309815

Regulatory Compliance Offering / Registration Process Capital Structure

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File numbers found in text: 333-288939

Date
December 5, 2025
Author
President
Form
CORRESP
Company
AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUST (CIK 0001003509)

Letter

Securities and Exchange Commission Attention: Hodan Siad American Express Credit Account Master Trust Form SF-3 Registration Statement File Nos. 333-288939 and 333-288939-01

Re: American Express Receivables Financing Corporation III LLC

Dear Ms. Siad:

On behalf of American Express Receivables Financing Corporation III LLC and American Express Credit Account Master Trust, the undersigned hereby requests that the effective date of the above-referenced Form SF-3 Registration Statement be accelerated to 4:00 p.m., New York time, on December 9, 2025, or as soon thereafter as practicable.

Securities and Exchange Commission

Page 2

Very truly yours,
American Express Receivables Financing Corporation III LLC

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CORRESP
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CORRESP

 December 5, 2025

Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

 Attention: Hodan Siad

Re:
 American Express Receivables Financing Corporation III LLC

American Express Credit Account Master Trust

Form SF-3 Registration Statement

File Nos. 333-288939 and
333-288939-01     

 Dear Ms. Siad:

 On behalf of American Express Receivables Financing Corporation III LLC and American Express Credit Account Master Trust, the undersigned hereby requests
that the effective date of the above-referenced Form SF-3 Registration Statement be accelerated to 4:00 p.m., New York time, on December 9, 2025, or as soon thereafter as practicable.

 Securities and Exchange Commission

Page 2

 Very truly yours,

American Express Receivables Financing Corporation III LLC

By:

 /s/ Christa Marvelli

Name:

Christa Marvelli

Title:

President