# EDGAR Filing Document

**Accession Number:** 0001171040
**File Stem:** 0001104659-25-074012
**Filing Date:** 2025-8
**Character Count:** 2672
**Document Hash:** a7b230e6f75be83b93cd55915957d3f3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-074012.hdr.sgml**: 20250923

**ACCESSION NUMBER**: 0001104659-25-074012

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250805

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First National Master Note Trust
- **CENTRAL INDEX KEY:** 0001396730
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1620 DODGE STREET STOP CODE 3395
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68197
- **BUSINESS PHONE:** 402-341-0500

**MAIL ADDRESS:**
- **STREET 1:** 1620 DODGE STREET STOP CODE 3395
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68197
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FIRST NATIONAL FUNDING LLC
- **CENTRAL INDEX KEY:** 0001171040
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **ORGANIZATION NAME:** Office of Structured Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NE

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1620 DODGE STREET
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68102
- **BUSINESS PHONE:** (402) 341-0500

**MAIL ADDRESS:**
- **STREET 1:** 1620 DODGE STREET
- **CITY:** OMAHA
- **STATE:** NE
- **ZIP:** 68102

August 5, 2025

Securities and Exchange Commission

100 F. Street, NW

Washington, DC 20549

Attention: Filing Desk

Attention: Ms. Hodan Siad, Esq.

Mr. Arthur Sandel, Esq.

---

| | |
|:---|:---|
| RE: | First National Funding LLC |
|  | First National Master Note Trust |
|  | Amendment No. 1 to |
|  | Form SF-3 Registration Statement |
|  | File Nos. 333-288012 and 333-288012-01 |

---

Ladies and Gentlemen:

First National Funding LLC, in its capacity as depositor for First National Master Note Trust, hereby requests that the effective date of the above-referenced amendment to the registration statement be accelerated to 4:00 pm (EDT) on August 8, 2025, or as soon as practicable thereafter.

Should you have any questions or require anything further in connection with this filing, please do not hesitate to contact me at (402) 602-7997.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| FIRST NATIONAL FUNDING LLC | FIRST NATIONAL FUNDING LLC |
| By: | FIRST NATIONAL FUNDING CORPORATION, Managing Member |

---

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| | |
|:---|:---|
| By: | /s/ Anthony R. Cerasoli |
| Name: Anthony R. Cerasoli | Name: Anthony R. Cerasoli |
| Title: President | Title: President |

---