SEC Company Response from World Omni Auto Leasing LLC (CIK 0001439697) — Jul 28, 2022
World Omni Auto Leasing LLC (CIK 0001439697)
Date: July 28, 2022 · CIK: 0001439697 · Accession: 0001104659-22-083542
AI Filing Summary & Sentiment
File numbers found in text: 333-264720
Letter
World Omni Auto Leasing LLC
World Omni LT
250 Jim Moran Blvd.
Deerfield Beach, Florida 33442
July 28, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kayla Roberts
Re: World Omni Auto Leasing LLC
World Omni LT
Registration Statement on Form SF-3
Filed May 5, 2022, File Nos. 333-264720 and 333-264720-01
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, each of World Omni Auto Leasing LLC and World Omni LT (collectively, the “Registrants”) hereby requests acceleration of the effective date of the above-referenced registration statement (the "Registration Statement") to 4:00 p.m. Eastern time on August 1, 2022 or as soon as possible thereafter.
Each of the Registrants hereby acknowledges that (i) should the U.S. Securities and Exchange Commission (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, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing and (iii) the Registrants may not assert staff comments and the declaration of effectiveness of the above-referenced Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Eric M. Gebhard
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World Omni Auto Leasing LLC
World Omni LT
250 Jim Moran Blvd.
Deerfield Beach, Florida 33442
July 28, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kayla Roberts
Re: World Omni Auto Leasing LLC
World Omni LT
Registration Statement on Form SF-3
Filed May 5, 2022, File Nos. 333-264720 and 333-264720-01
Ladies and Gentlemen:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, each of World Omni Auto Leasing LLC and World Omni LT (collectively, the “Registrants”)
hereby requests acceleration of the effective date of the above-referenced registration statement (the "Registration Statement")
to 4:00 p.m. Eastern time on August 1, 2022 or as soon as possible thereafter.
Each of the Registrants hereby
acknowledges that (i) should the U.S. Securities and Exchange Commission (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, (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing and (iii) the
Registrants may not assert staff comments and the declaration of effectiveness of the above-referenced Registration Statement as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Eric M. Gebhard
Eric M. Gebhard
Chief Executive Officer and Treasurer of World
Omni Auto
Leasing LLC and Treasurer of Auto
Lease Finance LLC, as Initial Beneficiary of
World Omni LT
cc: Paula Pescaru, Esq., World Omni Auto Leasing LLC and World Omni
LT
Jeffrey S. O’Connor, P.C., Kirkland
& Ellis LLP