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EX-8.1 - BA Master Credit Card Trust IIexhibit8_1.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 8-K
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
 
Date of Report (Date of earliest event reported)     March 29, 2012

BA CREDIT CARD TRUST*
(Exact name of issuing entity as specified in its charter)
(Issuing Entity of the Notes)
 
BA MASTER CREDIT CARD TRUST II
(Exact name of issuing entity as specified in its charter)
(Issuing Entity of the Collateral Certificate)
 
Commission File Number of depositor:  333-166895
 
BA CREDIT CARD FUNDING, LLC
(Exact name of depositor as specified in its charter)
 
FIA CARD SERVICES, NATIONAL ASSOCIATION
(Exact name of sponsor as specified in its charter)
Delaware
 
Delaware
(State or Other Jurisdiction of Incorporation)
 
(State or Other Jurisdiction of Incorporation)
     
c/o BA Credit Card Funding, LLC
214 North Tryon Street
Suite #21-39, NC1-027-21-04
Charlotte, North Carolina 28255
 
c/o BA Credit Card Funding, LLC
214 North Tryon Street
Suite #21-39, NC1-027-21-04
Charlotte, North Carolina 28255
(Address of Principal Executive Office)
 
(Address of Principal Executive Office)
     
(980) 683-4915
 
(980) 683-4915
(Telephone Number, including area code)
 
(Telephone Number, including area code)
     
333-166895-01
 
333-166895-02
(Commission File Number)
 
(Commission File Number)
     
01-0864848
 
01-0864848
(I.R.S. Employer Identification No.)
 
(I.R.S. Employer Identification No.)
     
N/A
 
N/A
(Former name or address, if changed since last report)
 
(Former name or address, if changed since last report)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
 
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


 
* In accordance with relevant regulations of the Securities and Exchange Commission, the depositor files annual and other reports with the Commission on behalf of the BA Credit Card Trust and the BA Master Credit Card Trust II under the Central Index Key (CIK) number (0001128250) for the BA Credit Card Trust.
 
 
 
 
 
 
 

 
 
Section 9 - Financial Statements and Exhibits
 
Item 9.01(d)       Exhibits.
 
The following are filed as Exhibits to this Report.

 
Exhibit 8.1
Opinion of Chapman and Cutler LLP with respect to tax matters.
     
  Exhibit 23.1
Consent of Chapman and Cutler LLP (included in its opinion filed as Exhibit 8.1).
 
 
 
 

 
 
 

 
 
Signatures
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 
BA Credit Card Funding, LLC
   
Acting solely in its capacity as depositor
of BA Master Credit Card Trust II and
BA Credit Card Trust
     
 
By:     /s/ Keith W. Landis                                               
   
Name: Keith W. Landis
   
Title: V.P.
 March 29, 2012    
 
 
 
 
 
 
 

 
 
Exhibit Index
 
Exhibit No.
Description
   
8.1
Opinion of Chapman and Cutler LLP with respect to tax matters.
   
23.1
Consent of Chapman and Cutler LLP (included in its opinion filed as Exhibit 8.1).