So I'm in the market for a new SD card for my 3DS and have narrowed it down to two options:

1. A 32GB card with read/write speeds up to 45MB/s
2. A 32GB card with read speeds of up to 80MB/s and write speeds up to 60MB/s

My question is should I go for the second option as it has the better read/write speeds or is the difference in load times and performance so minute that I should choose the first option instead.

Any card will do, 3DS games load really fast off of anything.

Yea it doesn't matter really

I think the read/write speeds will not be relevant for the 3DS. The Virtual Console games + other download only games are all quite small. If you buy the digital versions of full retail games they're obviously a little bigger, but at any given time what it actually has to stream into and out of memory is small enough that even the 45 MB/s card should be totally fine.

@freezyfrog: I've tested out my 3ds with several classes of sd cards lying around before. The speed of the card is so small you woun't know the difference.