Correspondence 0001104659-25-071782 from Ford Credit Auto Lease Two LLC (CIK 0001519881)
Ford Credit Auto Lease Two LLC (CIK 0001519881)
Date: July 29, 2025 · CIK: 0001519881 · Accession: 0001104659-25-071782
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File numbers found in text: 333-287350
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CORRESP 1 filename1.htm Brandon M. Warrington Assistant Secretary One American Road Dearborn, MI 48126 (531) 910-8465 July 29, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Hodan Siad and Arthur Sandel Telephone No.: (202) 679-7829 and (202) 551-3262 Re: Ford Credit Auto Lease Two LLC CAB East LLC CAB West LLC Request for Acceleration of Registration Statement on Form SF-3 (the "Registration Statement") Filed July 11, 2025; File No. 333-287350, 333-287350-01 and 333-287350-02 Ladies and Gentlemen: According to Rule 461 under the Securities Act of 1933, as amended, Ford Credit Auto Lease Two LLC, CAB East LLC and CAB West LLC (collectively, the " Registrants ") request the acceleration of the effective date of the above-captioned Registration Statement, which was filed on May 16, 2025 and amended on July 11, 2025, such that the Registration Statement becomes effective at 10:00 a.m. on Thursday, July 31, 2025, or as soon thereafter as practicable. The Registrants acknowledge that (1) 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; (2) 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 (3) the Registrants may not assert staff comments and the declaration of effectiveness of the Registration Statement as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. [Remainder of Page Intentionally Left Blank] Sincerely, FORD CREDIT AUTO LEASE TWO LLC By: /s/ Brandon M. Warrington Name: Brandon M. Warrington Title: Assistant Secretary CAB EAST LLC By: /s/ Brandon M. Warrington Name: Brandon M. Warrington Title: Assistant Secretary CAB WEST LLC By: /s/ Brandon M. Warrington Name: Brandon M. Warrington Title: Assistant Secretary