EX-8.1

Exhibit 8.1

September 12, 2023

American Express Receivables Financing Corporation III LLC

115 W Towne Ridge Pkwy, Room 454

Sandy, Utah 84070

Re: American Express Credit Account Master Trust

Class A Series 2023-3 5.23% Asset Backed Certificates

Class B Series 2023-3 5.52% Asset Backed Certificates

Ladies and Gentlemen:

We have advised American Express Receivables Financing Corporation III LLC (the “Registrant”) with respect to certain federal income tax aspects of the issuance by the Registrant of the Class A Series 2023-3 5.23% Asset Backed Certificates (the “Class A Certificates”) and the Class B Series 2023-3 5.52% Asset Backed Certificates (the “Class B Certificates” and, together with the Class A Certificates, the “Certificates”). The Certificates will be issued pursuant to a Fourth Amended and Restated Pooling and Servicing Agreement, dated as of April 1, 2018, as amended from time to time, and the Series 2023-3 Supplement, expected to be dated as of September 19, 2023, as more particularly described in the prospectus, dated September 12, 2023 (the “Prospectus”), relating to such series, each forming a part of the Registration Statement on Form SF-3 (File Nos. 333-263871 and 333-263871-01) as filed by the Registrant with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), on March 25, 2022, and declared effective on August 2, 2022 (as amended, the “Registration Statement”). Such advice conforms to the description of selected federal income tax consequences to holders of the Class A Certificates that appears under the headings “Summary of Series Terms—Tax Status” and “Tax Matters” in the Prospectus. Such description does not purport to discuss all possible income tax ramifications of the proposed issuance, but with respect to those tax consequences which are discussed, in our opinion the description is accurate in all material respects, and we hereby confirm and adopt as our opinion the opinions set forth therein.