Correspondence 0001193125-24-201906 from NISSAN AUTO RECEIVABLES Co II LLC (CIK 0001129068)
NISSAN AUTO RECEIVABLES Co II LLC (CIK 0001129068)
Date: Aug. 16, 2024 · CIK: 0001129068 · Accession: 0001193125-24-201906
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File numbers found in text: 333-279448
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CORRESP 1 filename1.htm CORRESP August 16, 2024 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Komul Chaudhry and Arthur Sandel Re: Nissan Auto Receivables Company II LLC Registration Statement on Form SF-3 File No. 333-279448 (the “Registration Statement”) Ladies and Gentlemen: On behalf of Nissan Auto Receivables Company II 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 August 20, 2024 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, NISSAN AUTO RECEIVABLES COMPANY II LLC By: /s/ Douglas E. Gwin, Jr. Name: Douglas E. Gwin, Jr. Title: Assistant Treasurer NARC II Shelf Acceleration Request (August 2024)