SEC Comment Letter for World Omni LT (CIK 0001443836) — Aug 28, 2025
World Omni LT (CIK 0001443836)
Date: Aug. 28, 2025 · CIK: 0001443836 · Accession: 0000000000-25-009226
AI Filing Summary & Sentiment
File numbers found in text: 333-289150
Letter
August 27, 2025 Bryan Romano Chief Executive Officer and Treasurer World Omni Auto Leasing LLC 250 Jim Moran Blvd. Deerfield Beach, FL 33442 Re:World Omni Auto Leasing LLC World Omni LT Registration Statement on Form SF-3 Filed July 31, 2025 File Nos. 333-289150 and 333-289150-01 Dear Bryan Romano: We have reviewed your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a 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. Registration Statement on Form SF-3 General 1.Please confirm that the depositor or any issuing entity previously established, directly or indirectly, by the depositor or any affiliate of the depositor has been current and timely with Exchange Act reporting during the last twelve months with respect to asset-backed securities involving the same asset class. Please refer to General Instruction I.A.2 of Form SF-3. Form of Prospectus Underwriting, page 234 We note your reference to Rule 15c6-1 of the Securities Exchange Act. Please revise your disclosure to reflect the final rule amendments adopted by the Commission shortening the standard settlement cycle for broker-dealer transactions in securities 2.
August 27, 2025 Page 2 from two business days after the trade date to one business day after the trade date, unless otherwise expressly agreed to by the parties at the time of the transaction. Refer to Shortening the Securities Transaction Settlement Cycle, Exchange Act Release No. 34-96930 (February 15, 2023). 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jason Weidberg at 202-551-6892 or Kayla Roberts at 202-551-3490 with any questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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August 27, 2025
Bryan Romano
Chief Executive Officer and Treasurer
World Omni Auto Leasing LLC
250 Jim Moran Blvd.
Deerfield Beach, FL 33442
Re:World Omni Auto Leasing LLC
World Omni LT
Registration Statement on Form SF-3
Filed July 31, 2025
File Nos. 333-289150 and 333-289150-01
Dear Bryan Romano:
We have reviewed your registration statement and have the following comments.
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a 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.
Registration Statement on Form SF-3
General
1.Please confirm that the depositor or any issuing entity previously established, directly
or indirectly, by the depositor or any affiliate of the depositor has been current and
timely with Exchange Act reporting during the last twelve months with respect to
asset-backed securities involving the same asset class. Please refer to General
Instruction I.A.2 of Form SF-3.
Form of Prospectus
Underwriting, page 234
We note your reference to Rule 15c6-1 of the Securities Exchange Act. Please revise
your disclosure to reflect the final rule amendments adopted by the Commission
shortening the standard settlement cycle for broker-dealer transactions in securities 2.
August 27, 2025
Page 2
from two business days after the trade date to one business day after the trade date,
unless otherwise expressly agreed to by the parties at the time of the transaction. Refer
to Shortening the Securities Transaction Settlement Cycle, Exchange Act Release No.
34-96930 (February 15, 2023).
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jason Weidberg at 202-551-6892 or Kayla Roberts at 202-551-3490
with any questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance