Correspondence 0001193125-24-264278 from NISSAN AUTO LEASING LLC II (CIK 0001244832)
NISSAN AUTO LEASING LLC II (CIK 0001244832)
Date: Nov. 22, 2024 · CIK: 0001244832 · Accession: 0001193125-24-264278
AI Filing Summary & Sentiment
File numbers found in text: 333-282606
Letter
Division of Corporation Finance Attention: Shalini Shah and Benjamin Meeks Re: Nissan Auto Leasing LLC II Nissan-Infiniti LT LLC Registration Statement on Form SF-3 File Nos. 333-282606 and 333-282606-01
Dear Mr. Meeks and Ms. Shah:
On behalf of Nissan Auto Leasing LLC II (the “Depositor”), and in response to the letter (the “Comment Letter”) dated November 21, 2024 with respect to the above-captioned Registration Statement on Form SF-3 (the “Registration Statement”) from the staff of the Securities and Exchange Commission (the “Staff”) to the Depositor, the Depositor is submitting herewith, electronically via EDGAR, Amendment No. 2 to the Registration Statement (the “Amended Registration Statement”) on Form SF-3. For your convenience, we are delivering to you via email a copy of this letter, together with a copy of Amendment No. 2 that has been marked to show the changes from the Registration Statement as filed on November 12, as well as a clean copy of Amendment No. 2.
The Depositor’s responses to the Comment Letter are set forth below. For ease of reference, the Staff’s comments have been repeated below in bold. Please note that the page references in our responses below refer to the marked copy of Amendment No. 2. Unless otherwise noted, “we,” “us” and similar terms refer to the Depositor, in its capacity as the registrant and the depositor under Regulation AB.
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.
Response
We have revised the footnote notations for Exhibits 10.7 and 36.1 to indicate that the exhibits were previously filed, and included hyperlinks to the previously filed exhibits as required by Item 601(a)(2) of Regulation S-K.
If you have specific questions you would like to discuss, please do not hesitate to contact the undersigned at (312) 701-7776, Lindsay O’Neil, at (312) 701-8933, or the Depositor’s in-house counsel, Angela Vogeli, at (629) 273-2551. Please communicate any remaining comments to my attention at the address and/or facsimile number above.
Sincerely,
/s/ Angela M. Ulum
Show Raw Text
CORRESP 1 filename1.htm CORRESP November 22, 2024 Mayer Brown LLP 71 South Wacker Drive Chicago, IL 60606 United States of America T: +1 312 782 0600 F: +1 312 701 7711 mayerbrown.com U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attention: Shalini Shah and Benjamin Meeks Re: Nissan Auto Leasing LLC II Nissan-Infiniti LT LLC Registration Statement on Form SF-3 File Nos. 333-282606 and 333-282606-01 Dear Mr. Meeks and Ms. Shah: On behalf of Nissan Auto Leasing LLC II (the “Depositor”), and in response to the letter (the “Comment Letter”) dated November 21, 2024 with respect to the above-captioned Registration Statement on Form SF-3 (the “Registration Statement”) from the staff of the Securities and Exchange Commission (the “Staff”) to the Depositor, the Depositor is submitting herewith, electronically via EDGAR, Amendment No. 2 to the Registration Statement (the “Amended Registration Statement”) on Form SF-3. For your convenience, we are delivering to you via email a copy of this letter, together with a copy of Amendment No. 2 that has been marked to show the changes from the Registration Statement as filed on November 12, as well as a clean copy of Amendment No. 2. The Depositor’s responses to the Comment Letter are set forth below. For ease of reference, the Staff’s comments have been repeated below in bold. Please note that the page references in our responses below refer to the marked copy of Amendment No. 2. Unless otherwise noted, “we,” “us” and similar terms refer to the Depositor, in its capacity as the registrant and the depositor under Regulation AB. 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. Response We have revised the footnote notations for Exhibits 10.7 and 36.1 to indicate that the exhibits were previously filed, and included hyperlinks to the previously filed exhibits as required by Item 601(a)(2) of Regulation S-K. If you have specific questions you would like to discuss, please do not hesitate to contact the undersigned at (312) 701-7776, Lindsay O’Neil, at (312) 701-8933, or the Depositor’s in-house counsel, Angela Vogeli, at (629) 273-2551. Please communicate any remaining comments to my attention at the address and/or facsimile number above. Sincerely, /s/ Angela M. Ulum Angela M. Ulum cc: Angela Vogeli Lindsay M. O’Neil