SEC Company Response from VOLKSWAGEN AUTO LEASE — Jan 21, 2021
VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITTEN FUNDING, LLC (CIK 0001182534)
Date: Jan. 21, 2021 · CIK: 0001182534 · Accession: 0001193125-21-013154
AI Filing Summary & Sentiment
File numbers found in text: 333-249906
Show Raw Text
CORRESP
1
filename1.htm
CORRESP
January 21, 2021
U.S. Securities and Exchange Commission
Division of Corporation
Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Hsu
Benjamin Meeks
Re:
Volkswagen Auto Lease/Loan Underwritten Funding, LLC
VW Credit Leasing, Ltd.
Registration Statement on Form SF-3
File No. 333-249906 and 333-249906-01 (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 January 25, 2021 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/ Jens Schreiber
Name: Jens Schreiber
Title: Treasurer
By:
/s/ Kevin McDonald
Name: Kevin McDonald
Title: Secretary
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/ Kevin McDonald
Name: Kevin McDonald
Title: Secretary