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Correspondence 0001104659-25-074012 from First National Master Note Trust (CIK 0001396730)

First National Master Note Trust (CIK 0001396730)
Date: Aug. 5, 2025 · CIK: 0001396730 · Accession: 0001104659-25-074012

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File numbers found in text: 333-288012

Date
August 5, 2025
Author
FIRST NATIONAL FUNDING LLC
Form
CORRESP
Company
First National Master Note Trust (CIK 0001396730)

Letter

RE: First National Funding LLC

August 5, 2025

Securities and Exchange Commission

100 F. Street, NW

Washington, DC 20549

Attention: Filing Desk

Attention: Ms. Hodan Siad, Esq.

Mr. Arthur Sandel, Esq.

First National Master Note Trust

Amendment No. 1 to

Form SF-3 Registration Statement

File Nos. 333-288012 and 333-288012-01

Ladies and Gentlemen:

First National Funding LLC, in its capacity as depositor for First National Master Note Trust, hereby requests that the effective date of the above-referenced amendment to the registration statement be accelerated to 4:00 pm (EDT) on August 8, 2025, or as soon as practicable thereafter.

Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (402) 602-7997.

Sincerely,
FIRST NATIONAL FUNDING LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 August 5, 2025

 Securities and Exchange Commission

 100 F. Street, NW

 Washington, DC 20549

 Attention: Filing Desk

 Attention: Ms. Hodan Siad, Esq.

 Mr. Arthur Sandel, Esq.

 RE:
 First National Funding LLC

 First National Master Note Trust

 Amendment No. 1 to

 Form SF-3 Registration Statement

 File Nos. 333-288012 and 333-288012-01

 Ladies and Gentlemen:

 First National Funding LLC, in its capacity as
depositor for First National Master Note Trust, hereby requests that the effective date of the above-referenced amendment to the registration
statement be accelerated to 4:00 pm (EDT) on August 8, 2025, or as soon as practicable thereafter.

 Should you have any questions or require anything
further in connection with this filing, please do not hesitate to contact me at (402) 602-7997.

 Sincerely,

 FIRST NATIONAL FUNDING LLC

 By:
 FIRST NATIONAL FUNDING CORPORATION, Managing Member

 By:
 /s/ Anthony R. Cerasoli

 Name: Anthony R. Cerasoli

 Title: President