SEC Comment Letter for World Omni LT (CIK 0001443836) — May 16, 2022
World Omni LT (CIK 0001443836)
Date: May 16, 2022 · CIK: 0001443836 · Accession: 0000000000-22-005329
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File numbers found in text: 333-264720
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United States securities and exchange commission logo
May 16, 2022
Eric Gebhard
Chief Executive Officer and Treasurer
World Omni Auto Leasing LLC
250 Jim Moran Boulevard
Deerfield Beach, Florida 33442
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
Dear Mr. Gebhard:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kayla Roberts at 202-551-3490 with any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance