0001193125-16-443513.txt : 20160302 0001193125-16-443513.hdr.sgml : 20160302 20160129133130 ACCESSION NUMBER: 0001193125-16-443513 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Express Issuance Trust II CENTRAL INDEX KEY: 0001562914 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0112 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O WILMINGTON TRUST COMPANY STREET 2: RODNEY SQ. NORTH, 1100 NORTH MARKET ST CITY: WILMINGTON STATE: DE ZIP: 19890-0001 BUSINESS PHONE: 302-636-6392 MAIL ADDRESS: STREET 1: C/O WILMINGTON TRUST COMPANY STREET 2: RODNEY SQ. NORTH, 1100 NORTH MARKET ST CITY: WILMINGTON STATE: DE ZIP: 19890-0001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Express Receivables Financing Corp VIII LLC CENTRAL INDEX KEY: 0001562918 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 460795019 STATE OF INCORPORATION: DE FISCAL YEAR END: 0112 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 WORLD FINANCIAL CENTER STREET 2: 200 VESEY STREET CITY: NEW YORK STATE: NY ZIP: 10285 BUSINESS PHONE: 212-640-0100 MAIL ADDRESS: STREET 1: 3 WORLD FINANCIAL CENTER STREET 2: 200 VESEY STREET CITY: NEW YORK STATE: NY ZIP: 10285 CORRESP 1 filename1.htm Correspondence

[Letterhead of American Express]

January 29, 2016

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kayla M. Roberts

 

Re: American Express Issuance Trust II
   American Express Receivables Financing Corporation VIII LLC
   File Nos. 333-208435 and 333-208435-01

Dear Ms. Roberts:

On behalf of American Express Receivables Financing Corporation VIII LLC and American Express Issuance Trust II, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form SF-3 be accelerated to 4:00 p.m. (EST) on February 2, 2016, or as soon thereafter as practicable.

The registrants acknowledge that (1) should the Securities and Exchange Commission (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; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Securities and Exchange Commission

Page 2

Very truly yours,

AMERICAN EXPRESS RECEIVABLES

FINANCING CORPORATION VIII LLC

 

By:  

/s/ Kerri S. Bernstein

Name:   Kerri S. Bernstein
Title:   President