Correspondence 0001104659-25-047190 from HYUNDAI ABS FUNDING LLC (CIK 0001260125)
HYUNDAI ABS FUNDING LLC (CIK 0001260125)
Date: May 12, 2025 · CIK: 0001260125 · Accession: 0001104659-25-047190
AI Filing Summary & Sentiment
File numbers found in text: 333-284087
Letter
Re: Hyundai ABS Funding, LLC
May 12, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Donial Dastgir and Kayla Roberts
Registration Statement on Form SF-3
File No. 333-284087 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Hyundai ABS Funding, 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 May 14, 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,
HYUNDAI ABS FUNDING, LLC
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May 12, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Donial Dastgir and Kayla Roberts
Re: Hyundai ABS Funding, LLC
Registration Statement on Form SF-3
File No. 333-284087 (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Hyundai ABS Funding,
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 May 14, 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,
HYUNDAI ABS FUNDING, LLC
By:
/s/ Charley Yoon
Name: Charley Yoon
Title: President and Secretary
Acceleration
Request