On September 15, 2026, American Express Receivables Financing Corporation III LLC (the "Transferor") and American Express National Bank ("AENB") entered into an Underwriting Agreement with Barclays Capital Inc., Mizuho Securities USA LLC, RBC Capital Markets, LLC, and Scotia Capital (USA) Inc., as representatives of the underwriters. This agreement pertains to the issuance and sale of Class A 4.99% Asset Backed Certificates, Series 2026-1 (the "Class A Certificates").
The Class A Certificates are expected to be issued by the American Express Credit Account Master Trust (the "Trust") on or about September 22, 2026 (the "Closing Date"). The Trust is also expected to issue Class B 5.39% Asset Backed Certificates, Series 2026-1 (the "Class B Certificates"). These Class B Certificates will be purchased directly by the Transferor or an affiliate of the Transferor.
In conjunction with the Closing Date, the Trust will supplement its Fourth Amended and Restated Pooling and Servicing Agreement, dated as of April 1, 2018, with a Series 2026-1 Supplement. The filing also includes the certifications required by Paragraph I.B.1(a) of Form SF-3 from the chief executive officer of the Transferor, as well as legal and tax opinions from Orrick, Herrington & Sutcliffe LLP regarding the Class A Certificates and related federal tax matters.
