SEC Comment Letter 0000000000-24-012907 to NISSAN AUTO LEASING LLC II (CIK 0001244832)
NISSAN AUTO LEASING LLC II (CIK 0001244832)
Date: Nov. 21, 2024 · CIK: 0001244832 · Accession: 0000000000-24-012907
AI Filing Summary & Sentiment
File numbers found in text: 333-282606
Letter
November 21, 2024 Douglas E. Gwin, Jr. Assistant Treasurer Nissan Auto Leasing LLC II Nissan-Infiniti LT LLC One Nissan Way Franklin, TN 37067 Re:Nissan Auto Leasing LLC II Nissan-Infiniti LT LLC Amendment No. 1 to Registration Statement on Form SF-3 Filed November 12, 2024 File Nos. 333-282606 and 333-282606-01 Dear Douglas E. Gwin Jr.: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe the comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Registration Statement on Form SF-3 Part II - Information Not Required in Prospectus Item 14. Exhibits, page II-3 1.Please revise the footnote notations for Exhibits 10.7 and 36.1 to indicate that these exhibits were previously filed, and include hyperlinks to the previously filed exhibits as required by Item 601(a)(2) of Regulation S-K.
November 21, 2024 Page 2 Please contact Shalini Shah at 202-551-5942 or Benjamin Meeks at 202-551-7146 with any questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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November 21, 2024
Douglas E. Gwin, Jr.
Assistant Treasurer
Nissan Auto Leasing LLC II
Nissan-Infiniti LT LLC
One Nissan Way
Franklin, TN 37067
Re:Nissan Auto Leasing LLC II
Nissan-Infiniti LT LLC
Amendment No. 1 to Registration Statement on Form SF-3
Filed November 12, 2024
File Nos. 333-282606 and 333-282606-01
Dear Douglas E. Gwin Jr.:
We have reviewed your amended registration statement and have the following
comment.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe the comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No. 1 to Registration Statement on Form SF-3
Part II - Information Not Required in Prospectus
Item 14. Exhibits, page II-3
1.Please revise the footnote notations for Exhibits 10.7 and 36.1 to indicate that these
exhibits were previously filed, and include hyperlinks to the previously filed exhibits
as required by Item 601(a)(2) of Regulation S-K.
November 21, 2024
Page 2
Please contact Shalini Shah at 202-551-5942 or Benjamin Meeks at 202-551-7146
with any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance