COVER 2 filename2.txt [ORRICK GRAPHIC] ORRICK, HERRINGTON & SUTCLIFFE LLP 666 FIFTH AVENUE NEW YORK, NEW YORK 10103-0001 tel 212-506-5000 fax 212-506-5151 WWW.ORRICK.COM December 20, 2005 Lara K. Daly (212) 506-5289 ldaly@orrick.com Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Filing Desk Re: American Express Receivables Financing Corporation II American Express Receivables Financing Corporation III LLC American Express Receivables Financing Corporation IV LLC Form S-3 Registration Statement ---------------------------------------------------------- Ladies and Gentlemen: On behalf of American Express Receivables Financing Corporation II, American Express Receivables Financing Corporation III LLC and American Express Receivables Financing Corporation IV LLC, transmitted herewith through the EDGAR system for filing pursuant to the Securities Act of 1933, as amended, is the Registration Statement on Form S-3. The registration fee of $107.00 with respect to the above-mentioned Form S-3 filing, has been transmitted to the Mellon Bank lockbox depository via wire transfer. Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (212) 506-5289. Thank you in advance for your attention to this matter. Very truly yours, /s/ Lara K. Daly Lara K. Daly Enclosure