Correspondence 0001104659-25-022807 from AMERICAN HONDA RECEIVABLES LLC (CIK 0000890975)
AMERICAN HONDA RECEIVABLES LLC (CIK 0000890975)
Date: March 12, 2025 · CIK: 0000890975 · Accession: 0001104659-25-022807
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File numbers found in text: 333-283544
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CORRESP
1
filename1.htm
March 12, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jason Weidberg and Rolaine Bancroft
Re: American Honda Receivables LLC
Registration Statement on Form SF-3
File No. 333-283544 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of American Honda Receivables LLC (the
“Registrant”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities
and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement
effective by 5:00 p.m. (Eastern time) on March 14, 2025 or as soon as thereafter practicable.
The Registrant acknowledges that should the Commission
or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the
filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.
***
Very
truly yours,
AMERICAN
HONDA RECEIVABLES LLC
By:
/s/ Michiko Yamasaki Rey
Name:
Michiko Yamasaki Rey
Title:
Manager and Secretary