Attached files

file filename
EX-8.2 - EX-8.2 - AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUSTd316003dex82.htm
EX-8.1 - EX-8.1 - AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUSTd316003dex81.htm
EX-5.2 - EX-5.2 - AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUSTd316003dex52.htm
EX-5.1 - EX-5.1 - AMERICAN EXPRESS CREDIT ACCOUNT MASTER TRUSTd316003dex51.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) February 14, 2017

 

 

 

AMERICAN EXPRESS RECEIVABLES

FINANCING CORPORATION III LLC

  AMERICAN EXPRESS RECEIVABLES
FINANCING CORPORATION IV LLC

(as Depositors of the American Express Credit Account Master Trust)

(Exact Name of Registrant as Specified in its Charter)

on behalf of

American Express Credit Account Master Trust

 

 

 

Delaware   333-113579-02   20-0942395   Delaware   333-113579-01   20-0942445
(State or Other
Jurisdiction of
Incorporation or
Organization)
 

(Commission

File Number)

 

(I.R.S. Employer

Identification Number)

  (State or Other
Jurisdiction of
Incorporation or
Organization)
 

(Commission

File Number)

 

(I.R.S. Employer

Identification Number)

4315 South 2700 West, Room 1100

Mail Stop 02-01-46A

Salt Lake City, Utah 84184

(801) 945-5648

 

4315 South 2700 West, Room 1100

Mail Stop 02-01-46B

Salt Lake City, Utah 84184

(801) 945-2068

(Address, Including Zip Code, and Telephone Number, Including Area Code, of each Registrant’s Principal Executive Offices)

N/A

(Former Name or Former Address, if Changed Since Last Report)

 

N/A

(Former Name or Former 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.

 

  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

  Soliciting material pursuant to Rule 14a-12(b) 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))

 

 

 


INFORMATION TO BE INCLUDED IN THE REPORT

 

Item 8.01. On or about February 21, 2017, American Express Credit Account Master Trust expects to issue Class A 1.93% Asset Backed Certificates, Series 2017-1 and Class B 2.10% Asset Backed Certificates, Series 2017-1 (the “Series 2017-1 Certificates”). On or about February 21, 2017, American Express Credit Account Master Trust expects to issue Class A Floating Rate Asset Backed Certificates, Series 2017-2 and Class B Floating Rate Asset Backed Certificates, Series 2017-2 (the “Series 2017-2 Certificates” and, together with the Series 2017-1 Certificates, the “Certificates”).

Copies of the opinions of Orrick, Herrington & Sutcliffe LLP with respect to legality of the Certificates and certain federal tax matters, together with related consents of Orrick, Herrington & Sutcliffe LLP to the incorporation by reference of such opinions as exhibits to the Registration Statement, are filed as Exhibits to this Report.

Item 9.01.

(a)     Not applicable

(b)     Not applicable

(c)     Not applicable

(d)     Exhibits: The following are filed as Exhibits to this Report:

 

Exhibit

Number

   
5.1   Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.
5.2   Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.
8.1   Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.
8.2   Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.


23.1    Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 5.1).
23.2    Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 8.1).
23.3    Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 5.2).
23.4    Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 8.2).


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrants have duly caused this report to be signed on their behalf by the undersigned hereunto duly authorized.

 

American Express Receivables Financing Corporation III LLC,
as Depositor of the Trust and Co-Registrant and as Depositor on behalf of the Trust as Co-Registrant
By:  

/s/ Denise D. Roberts

Name:   Denise D. Roberts
Title:   President
American Express Receivables Financing Corporation IV LLC,
as Depositor of the Trust and Co-Registrant and as Depositor on behalf of the Trust as Co-Registrant
By:  

/s/ Denise D. Roberts

Name:   Denise D. Roberts
Title:   President

Date: February 14, 2017


EXHIBIT INDEX

Exhibit 5.1

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.    

Exhibit 5.2

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to legality.    

Exhibit 8.1

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.

Exhibit 8.2

Opinion of Orrick, Herrington & Sutcliffe LLP with respect to certain tax matters.

Exhibit 23.1

Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 5.1).

Exhibit 23.2

Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 8.1).

Exhibit 23.3

Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 5.2).

Exhibit 23.4

Consent of Orrick, Herrington & Sutcliffe LLP (included in opinion filed as Exhibit 8.2).