Correspondence 0001193125-25-017301 from Discover Card Execution Note Trust (CIK 0001407200)
Discover Card Execution Note Trust (CIK 0001407200)
Date: Jan. 30, 2025 · CIK: 0001407200 · Accession: 0001193125-25-017301
AI Filing Summary & Sentiment
File numbers found in text: 333-283276
Letter
Re: Discover Funding, LLC
January 30, 2025
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Komul Chaudhry and Benjamin Meeks
Discover Card Execution Note Trust
Discover Card Master Trust I
Registration Statement on Form SF-3
File No. 333-283276, 333-283276-01 and 333-283276-02
Ladies and Gentlemen:
On behalf of Discover Funding, LLC (the “Depositor”), Discover Card Execution Note Trust (the “Issuing Entity”) and Discover Card Master Trust I (the “Master Trust”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 5:00 p.m. (Eastern time) on January 31, 2025 or as soon as thereafter practicable.
The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
***
Very truly yours,
DISCOVER FUNDING, LLC
Show Raw Text
CORRESP 1 filename1.htm CORRESP January 30, 2025 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Komul Chaudhry and Benjamin Meeks Re: Discover Funding, LLC Discover Card Execution Note Trust Discover Card Master Trust I Registration Statement on Form SF-3 File No. 333-283276, 333-283276-01 and 333-283276-02 Ladies and Gentlemen: On behalf of Discover Funding, LLC (the “Depositor”), Discover Card Execution Note Trust (the “Issuing Entity”) and Discover Card Master Trust I (the “Master Trust”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 5:00 p.m. (Eastern time) on January 31, 2025 or as soon as thereafter practicable. The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. *** Very truly yours, DISCOVER FUNDING, LLC By: /s/ Patricia S. Hall Name: Patricia S. Hall Title: Vice President, Chief Financial Officer and Treasurer (Principal Financial Officer and Principal Accounting Officer)