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Correspondence 0001104659-25-007254 from WORLD OMNI AUTO RECEIVABLES LLC (CIK 0001083199)

WORLD OMNI AUTO RECEIVABLES LLC (CIK 0001083199)
Date: Jan. 29, 2025 · CIK: 0001083199 · Accession: 0001104659-25-007254

AI Filing Summary & Sentiment

File numbers found in text: 333-283578

Date
January 29, 2025
Author
World Omni Auto Receivables LLC
Form
CORRESP
Company
WORLD OMNI AUTO RECEIVABLES LLC (CIK 0001083199)

Letter

World Omni Auto Receivables LLC

250 Jim Moran Blvd.

Deerfield Beach, Florida 33442

January 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Hodan Siad and Arthur Sandel

Re: World Omni Auto Receivables LLC (the “Registrant”)

Registration Statement on Form SF-3

Filed December 4, 2024

File No. 333-283578

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of the effective date of the above-referenced registration statement (the “Registration Statement”) to 4:00 p.m., Eastern time, on January 31, 2025, or as soon as possible thereafter.

The Registrant acknowledges that (i) should the U.S. Securities and Exchange Commission (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, (ii) 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 (iii) the Registrant may not assert staff comments and the declaration of effectiveness of the above-referenced registration statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
World Omni Auto Receivables LLC

Show Raw Text
CORRESP
1
filename1.htm

World Omni Auto
Receivables LLC

250 Jim Moran Blvd.

Deerfield Beach, Florida 33442

January 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Hodan Siad and Arthur Sandel

    Re:
    World Omni Auto Receivables LLC  (the “Registrant”)

    Registration Statement on Form SF-3

    Filed December 4, 2024

    File No. 333-283578

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, the Registrant hereby requests acceleration of the effective date of the above-referenced registration
statement (the “Registration Statement”) to 4:00 p.m., Eastern time, on January 31, 2025, or as soon as possible thereafter.

The Registrant acknowledges
that (i) should the U.S. Securities and Exchange Commission (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, (ii)
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 (iii) the Registrant may
not assert staff comments and the declaration of effectiveness of the above-referenced registration statement as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    World Omni Auto Receivables LLC

    By:
    /s/ Bryan Romano

    Name: Bryan Romano

    Title: Chief Executive Officer and Treasurer

    cc:
    William J. Shope, World Omni Auto Receivables LLC

    Paula Pescaru, Esq., World Omni Auto Receivables LLC

    Rudgee S. Charles, Esq., Kirkland & Ellis LLP