August 11, 2022
Securities and Exchange Commission
100 F. Street, NW
Washington, DC 20549
Attention: Filing Desk
| RE: | First National Funding LLC | |
| First National Master Note Trust | ||
| Form SF-3 Registration Statement | ||
| File Nos. 333-265964 and 333-265964-01 |
Ladies and Gentlemen:
First National Funding LLC, in its capacity as depositor for First National Master Note Trust, hereby requests that the effective date of the above-referenced registration statement be accelerated to 4:00 pm (EST) on August 15, 2022, or as soon as practicable thereafter.
Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (402) 602-7997.
| Sincerely, | ||
| FIRST NATIONAL FUNDING LLC | ||
| By: | FIRST NATIONAL FUNDING CORPORATION, Managing Member | |
| By: | /s/ Anthony R. Cerasoli | |
| Name: Anthony R. Cerasoli | ||
| Title: President | ||
