# EDGAR Filing Document

**Accession Number:** 0001396730
**File Stem:** 0001104659-23-024718
**Filing Date:** 2023-2
**Character Count:** 2955
**Document Hash:** 3c5a838630b83b1b600aee372bb4c195
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-024718.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0001104659-23-024718

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** First National Master Note Trust
- **CENTRAL INDEX KEY:** 0001396730
- **STANDARD INDUSTRIAL CLASSIFICATION:** ASSET-BACKED SECURITIES [6189]
- **IRS NUMBER:** 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]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NE

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

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

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| ![](tm237584d2_correspimg001.jpg) | <br> **Kutak Rock LLP**<br> The Omaha Building, 1650 Farnam Street, Omaha, NE 68102-2103<br> office 402.346.6000<br>**Mark A. Ellis**<br> 402.346.6000<br> mark.ellis@kutakrock.com |

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February 23, 2023

Securities and Exchange Commission<br> Judiciary Plaza<br> 450 Fifth Street, N.W.<br> Washington, DC 20549-0306<br> Attention: Ms. Kayla Roberts

Re: First National Master Note Trust<br> First National Funding LLC<br> Post-Effective Amendment No. 1 to<br> Amendment No. 1 to Registration Statement on Form SF-3<br> Filed August 5, 2022<br> File Nos. 333-265694 and 333-265694-01

Ladies and Gentlemen:

On behalf of First National Funding LLC (the "Registrant"), we enclose herewith for filing with the Securities and Exchange Commission Post-Effective Amendment No. 1 to Amendment No. 1 to the above-captioned registration statement on Form SF-3 (the "Registration Statement"), which is marked to show changes from the Registration Statement that was filed with the Commission on August 5, 2022.

This Post-Effective Amendment No. 1 to the Registration Statement is being filed solely to revise the Prospectus to provide, in the alternative, that static pool data may be omitted if the registrant determines that such information is not material, with an explanation of why static pool data is not included, all pursuant to the requirements of Item 1105 of Regulation AB.

Please feel free to contact me at (402) 231-8744 or mark.ellis@kutakrock.com or Dale Dixon at (402) 231-8732 or dale.dixon@kutakrock.com if you need anything further in connection with this matter.

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|:---|
| Sincerely, |
| /s/ Mark A. Ellis |
| Mark A. Ellis |

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