SEC Comment Letter 0000000000-24-008595 to NISSAN AUTO RECEIVABLES Co II LLC (CIK 0001129068)
NISSAN AUTO RECEIVABLES Co II LLC (CIK 0001129068)
Date: July 29, 2024 · CIK: 0001129068 · Accession: 0000000000-24-008595
AI Filing Summary & Sentiment
File numbers found in text: 333-279448
Letter
July 29, 2024 Douglas E. Gwin, Jr. Assistant Treasurer Nissan Auto Receivables Company II LLC One Nissan Way Franklin, TN 37067 Re:Nissan Auto Receivables Company II LLC Amendment No. 1 to Registration Statement on Form SF-3 Filed on July 17, 2024 File No. 333-279448 Dear Douglas E. Gwin, Jr.: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our June 12, 2024 letter. Amendment No. 1 to Registration Statement on Form SF-3 Part II - Information Not Required in Prospectus Item 14(a). Exhibits, page II-3 1.We are unable to locate relevant provisions in the forms of transaction documents filed as exhibits to the registration statement relating to potential funding or revolving periods and the contractual rights or obligations of any transaction party with respect to the establishment, maintenance, use, and/or disposition of a pre-funding account. Please revise the appropriate exhibits as necessary to reflect the relevant terms as disclosed in your form of prospectus or remove discussion of potential funding or revolving periods from your form of prospectus.
July 29, 2024 Page 2 Please contact Komul Chaudhry at 202-551-4746 or Arthur Sandel at 202-551-3262 with any questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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July 29, 2024
Douglas E. Gwin, Jr.
Assistant Treasurer
Nissan Auto Receivables Company II LLC
One Nissan Way
Franklin, TN 37067
Re:Nissan Auto Receivables Company II LLC
Amendment No. 1 to Registration Statement on Form SF-3
Filed on July 17, 2024
File No. 333-279448
Dear Douglas E. Gwin, Jr.:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our June 12, 2024 letter.
Amendment No. 1 to Registration Statement on Form SF-3
Part II - Information Not Required in Prospectus
Item 14(a). Exhibits, page II-3
1.We are unable to locate relevant provisions in the forms of transaction documents filed as
exhibits to the registration statement relating to potential funding or revolving periods and
the contractual rights or obligations of any transaction party with respect to the
establishment, maintenance, use, and/or disposition of a pre-funding account. Please
revise the appropriate exhibits as necessary to reflect the relevant terms as disclosed in
your form of prospectus or remove discussion of potential funding or revolving
periods from your form of prospectus.
July 29, 2024
Page 2
Please contact Komul Chaudhry at 202-551-4746 or Arthur Sandel at 202-551-3262 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance