Correspondence 0001104659-24-098589 from Synchrony Card Funding, LLC (CIK 0001724786)
Synchrony Card Funding, LLC (CIK 0001724786)
Date: Sept. 10, 2024 · CIK: 0001724786 · Accession: 0001104659-24-098589
AI Filing Summary & Sentiment
File numbers found in text: 333-280854
Letter
Re: Registrant Request for Acceleration
September 10, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Hodan Siad and Arthur C. Sandel
Synchrony Card Funding, LLC
Synchrony Card Issuance Trust
Registration Statement on Form SF-3
File Nos. 333-280854 and 333-280854-01 (together, the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Synchrony Card Funding, LLC (the “Registrant”) and Synchrony Card Issuance 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 September 12, 2024 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,
SYNCHRONY
CARD FUNDING, LLC
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September 10, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Hodan
Siad and Arthur C. Sandel
Re: Registrant Request for Acceleration
Synchrony Card Funding, LLC
Synchrony Card Issuance Trust
Registration Statement on Form SF-3
File Nos. 333-280854 and 333-280854-01 (together, the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Synchrony Card Funding, LLC (the “Registrant”)
and Synchrony Card Issuance 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 September 12, 2024 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,
SYNCHRONY
CARD FUNDING, LLC
By:
/s/ Eric Duenwald
Name:
Eric Duenwald
Title:
President, Chief Executive Officer and Principal Executive Officer