Correspondence 0001104659-24-113421 from VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITTEN FUNDING, LLC (CIK 0001182534)
VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITTEN FUNDING, LLC (CIK 0001182534)
Date: Nov. 1, 2024 · CIK: 0001182534 · Accession: 0001104659-24-113421
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File numbers found in text: 333-276654
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CORRESP
1
filename1.htm
November 1, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Komul Chaudhry
Kayla Roberts
Re: Volkswagen Auto Lease/Loan Underwritten Funding, LLC
VW Credit Leasing, Ltd.
Registration Statement on Form SF-3
File No. 333-276654 and 333-276654-01 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Volkswagen Auto
Lease/Loan Underwritten Funding, LLC and VW Credit Leasing, Ltd. (the “Registrants”), 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 3:00 p.m. (Eastern time) on November 5, 2024 or as
soon as thereafter practicable.
The Registrants acknowledge
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 Registrants from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and the Registrants 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,
VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITTEN FUNDING, LLC
By:
/s/ Garett Miles
Name: Garett Miles
Title: President and Head of Securitization
By:
/s/ Jens Schreiber
Name: Jens Schreiber
Title: Treasurer
VW CREDIT LEASING, LTD.
By: VW Credit, Inc., solely as servicer of VW Credit Leasing, Ltd.
By:
/s/ Jens Schreiber
Name: Jens Schreiber
Title: Treasurer
By:
/s/ Garett Miles
Name: Garett Miles
Title: Assistant Treasurer