[Letterhead of Orrick, Herrington & Sutcliffe LLP]
November 13, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | American Express Credit Account Master Trust |
| American Express Receivables Financing Corporation III LLC |
| American Express Receivables Financing Corporation IV LLC |
| Registration Nos. 333-205964; 01-02 |
| Amendment No. 2 to Registration Statement on Form SF-3 |
Ladies and Gentlemen:
On behalf of American Express Receivables Financing Corporation III LLC (“RFC III”) and American Express Receivables Financing Corporation IV LLC (“RFC IV”), as depositors to the American Express Credit Account Master Trust (the “Issuer”), transmitted herewith through the EDGAR system for filing pursuant to the Securities Act of 1933, as amended, is Amendment No. 2 to the Registration Statement on Form SF-3.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (212) 506-5189.
Sincerely yours,
/s/ Robert B. Moyle
Robert B. Moyle