SEC Comment Letter for AMERICAN EXPRESS RECEIVABLES FINANCING CORP III LLC (CIK 0001283434) — Mar 30, 2022
AMERICAN EXPRESS RECEIVABLES FINANCING CORP III LLC (CIK 0001283434)
Date: March 30, 2022 · CIK: 0001283434 · Accession: 0000000000-22-003473
AI Filing Summary & Sentiment
File numbers found in text: 333-263871
Show Raw Text
United States securities and exchange commission logo
March 30, 2022
Chen Wang
President
American Express Receivables Financing Corporation III LLC
115 W Towne Ridge Pkwy, Room 454
Sandy, Utah 84070
Re:American Express Credit Account Master Trust
American Express Receivables Financing Corporation III LLC
Registration Statement on Form SF-3
Filed March 25, 2022
File Nos. 333-263871 and 333-263871-01
Dear Ms. Wang:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Meeks at 202-551-7146 with any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance