Mail Stop 3628

                                                                 January 12,
2021

    Le Roy Davis
    President
    WF Card Funding, LLC
    550 S. Tryon Street, Floor 10
    D1086-103
    Charlotte, North Carolina 28202

            Re:    WF Card Funding, LLC
                   WF Card Issuance Trust
                   Registration Statement on Form SF-3
                   Filed December 21, 2020
                   File Nos. 333-251538 and 333-251538-01

    Dear Mr. Davis,

           We have reviewed your registration statement and have the following
comments. In
    some of our comments, we may ask you to provide us with information so we
may better
    understand your disclosure.

           Please respond to this letter by amending your registration
statement and providing the
    requested information. If you do not believe our comments apply to your
facts and
    circumstances or do not believe an amendment is appropriate, please tell us
why in your
    response.

           After reviewing any amendment to your registration statement and the
information you
    provide in response to these comments, we may have additional comments.

    Registration Statement on Form SF-3

    General

        1. Please confirm that you will file the finalized agreements,
including the exhibits to these
           agreements, as an exhibit to the registration statement or under
cover of Form 8-K and
           incorporated by reference into the registration statement no later
than the date the final
           prospectus is required to be filed under Rule 424 of the Securities
Act. Refer to Item
           1100(f) of Regulation AB.
 Le Roy Davis
WF Card Funding, LLC
January 12, 2021
Page 2

Form of Prospectus

Forward-Looking Statements

   2. We note your statement that you undertake no obligation to update
publicly or revise any
      forward-looking statement. This disclaimer does not appear to be
consistent with your
      disclosure obligations. Please revise to clarify that you will update
this information to the
      extent required by law.

The Receivables Purchase Agreement

Repurchase Obligations, page 168

   3. We note that Wells Fargo Bank, National Association (   WFBNA   ), as
sponsor, has an
      obligation to repurchase a receivable for a breach of any representation.
Please confirm
      that you will provide information regarding WFBNA   s financial condition
if there is a
      material risk that the ability of WFBNA to comply with the repurchase
provisions could
      have a material impact on pool performance or performance of the
asset-backed
      securities. Refer to Item 1104(f) of Regulation AB.

The Transfer Agreement

The Receivables, page 169

   4. We note that the receivables held by the issuing entity may include
receivables that are
      contractually delinquent. Please tell us how you will meet the delinquent
asset limitation
      requirement under General Instruction I.B.1(e) of Form SF-3.

Requirements for SEC Shelf Registration

Dispute Resolution, page 190

   5. We note your disclosure on page 193 that the indenture trustee is not
obligated to
      exercise any of its rights or powers under the indenture, or to
institute, conduct or defend
      any litigation or any proceeding (including any arbitration or mediation
provided for
      under these dispute resolution provisions), at the request or direction
of any of the
      noteholders unless such noteholders offer the indenture trustee
reasonable indemnity.
      Please revise your disclosure to state that the indemnity condition is
not applicable to the
      noteholders    ability to exercise their rights pursuant to the investor
communication, asset
      representations review, and dispute resolution shelf-eligibility
requirements in General
      Instruction I.B.1(b), (c), and (d) of Form SF-3. Alternatively, please
advise.
 Le Roy Davis
WF Card Funding, LLC
January 12, 2021
Page 3

Consumer Protection Laws and Certain Other Regulatory Matters

Certain Regulatory Matters, page 194

      6. We note your disclosure about regulatory matters that could impact
WFBNA   s financial
         condition. Please confirm that you will provide information about the
financial condition
         of WFBNA, as sponsor, servicer and originator, to the extent that
there is a material risk
         that the effect on its ability to comply with the provisions in the
transaction agreements
         relating to the repurchase obligations and servicing for those assets
resulting from such
         financial condition could have a material impact on pool performance
or performance of
         the asset-backed securities. Refer to Items 1104(f), 1108(b)(4), and
1110(c) of Regulation
         AB.

Part II     Information Not Required in Prospectus

Item 14. Exhibits, page II-3

      7. Please file your remaining exhibits with your next amendment. Refer to
Item 1100(f) of
         Regulation AB and Instruction 1 to Item 601 of Regulation S-K.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Michelle Stasny at (202) 551-3674 or me at (202) 551-3262
with any other
questions.

                                                             Sincerely,

                                                             /s/ Arthur C.
Sandel

                                                             Arthur C. Sandel
                                                             Special Counsel
                                                             Office of
Structured Finance

cc:      Michael Mitchell, Esq.
         Chapman and Cutler LLP

         Mitchell Naumoff, Esq.
         Chapman and Cutler LLP