[ORRICK GRAPHIC] ORRICK, HERRINGTON & SUTCLIFFE LLP
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NEW YORK, NEW YORK 10103-0001
tel 212-506-5000
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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
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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