Correspondence 0001193125-25-186062 from USAA ACCEPTANCE LLC (CIK 0001178049)
USAA ACCEPTANCE LLC (CIK 0001178049)
Date: Aug. 22, 2025 · CIK: 0001178049 · Accession: 0001193125-25-186062
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File numbers found in text: 333-287184
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CORRESP 1 filename1.htm CORRESP August 22, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Komul Chaudhry and Kayla Roberts Re: USAA Acceptance, LLC Registration Statement on Form SF-3 File No. 333-287184 (the “Registration Statement”) Ladies and Gentlemen: On behalf of USAA Acceptance, 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 26, 2025 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, USAA ACCEPTANCE, LLC By: /s/ Melissa Jackson Name: Melissa Jackson Title: President