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
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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