[Letterhead of Orrick, Herrington & Sutcliffe LLP]
January 20, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | |
Re: | | American Express Issuance Trust II |
| | American Express Receivables Financing Corporation VIII LLC |
| | Registration Nos. 333-208435; 01 |
| | Amendment No. 1 to Registration Statement on Form SF-3 |
Ladies and Gentlemen:
On behalf of American Express Receivables Financing Corporation VIII LLC, as Depositor to the American Express Issuance Trust II, transmitted herewith through the EDGAR system for filing pursuant to the Securities Act of 1933, as amended, is Amendment No. 1 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.
Thank you for your attention to this matter.
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Sincerely yours, |
|
/s/ Robert B. Moyle |
|
Robert B. Moyle |
Enclosure