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
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File numbers found in text: 333-283578
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CORRESP
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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