[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