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Correspondence 0001104659-24-084307 from FORD CREDIT AUTO RECEIVABLES TWO LLC (CIK 0001129987)

FORD CREDIT AUTO RECEIVABLES TWO LLC (CIK 0001129987)
Date: July 31, 2024 · CIK: 0001129987 · Accession: 0001104659-24-084307

AI Filing Summary & Sentiment

Date
July 31, 2024
Author
/s/ Brandon M. Warrington
Form
CORRESP
Company
FORD CREDIT AUTO RECEIVABLES TWO LLC (CIK 0001129987)

Letter

Brandon M. Warrington

Assistant Secretary

One American Road

Dearborn, MI 48126

(531) 910-8465

July 31, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Ms. Rolaine S. Bancroft

Telephone No. (202) 551-3313

Re: Ford Credit Auto Receivables Two LLC

Ford Credit Auto Owner Trusts

Form SF-3 Shelf Registration Statement (the "Registration Statement")

Ladies and Gentlemen:

On behalf of Ford Credit Auto Receivables Two LLC (the "Registrant"), we are submitting the Registration Statement referred to above.

On behalf of the Registrant, we hereby confirm that all filings required to be made under General Instructions I.A.1 and I.A.2 to Form SF-3 (the "General Instructions") were made during the twelve calendar months and any portion of a month immediately preceding the filing of this Registration Statement, in accordance with the General Instructions.

We would appreciate notice as to whether the U.S. Securities and Exchange Commission will conduct a review of this Registration Statement and, if so, the type of review and the name of the individual at the Commission who will be assigned the Registration Statement.

If you have any questions or comments regarding this Registration Statement, please contact our counsel at Katten Muchin Rosenman LLP, Joseph P. Topolski, at (212) 940-6312.

Sincerely,
/s/ Brandon M. Warrington

Show Raw Text
CORRESP
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filename1.htm

Brandon M. Warrington

Assistant Secretary

One American Road

Dearborn, MI 48126

(531) 910-8465

July 31, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Ms. Rolaine S. Bancroft

Telephone No. (202) 551-3313

 Re: Ford Credit Auto Receivables Two LLC

Ford Credit Auto Owner Trusts

Form SF-3 Shelf Registration Statement (the "Registration Statement")

Ladies and Gentlemen:

On behalf of Ford Credit Auto
Receivables Two LLC (the "Registrant"), we are submitting the Registration Statement referred to above.

On behalf of the Registrant,
we hereby confirm that all filings required to be made under General Instructions I.A.1 and I.A.2 to Form SF-3 (the "General
Instructions") were made during the twelve calendar months and any portion of a month immediately preceding the filing of this
Registration Statement, in accordance with the General Instructions.

We would appreciate notice
as to whether the U.S. Securities and Exchange Commission will conduct a review of this Registration Statement and, if so, the type of
review and the name of the individual at the Commission who will be assigned the Registration Statement.

If you have any questions
or comments regarding this Registration Statement, please contact our counsel at Katten Muchin Rosenman LLP, Joseph P. Topolski, at (212)
940-6312.

    Sincerely,

    /s/ Brandon M. Warrington

    Brandon M. Warrington

    Assistant Secretary

 cc: Ryan Hershberger, Ford Credit Auto Receivables Two LLC

Joseph P. Topolski, Katten Muchin Rosenman LLP