Correspondence 0001140361-25-033140 from Mercedes-Benz Trust Leasing LLC (CIK 0001537805)
Mercedes-Benz Trust Leasing LLC (CIK 0001537805)
Date: Aug. 28, 2025 · CIK: 0001537805 · Accession: 0001140361-25-033140
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File numbers found in text: 333-288660
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CORRESP 1 filename1.htm August 28, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, D.C. 20549 Attention: Hodan Siad Re: Mercedes-Benz Trust Leasing LLC Mercedes-Benz Vehicle Trust Registration Statement on Form SF-3 File Nos. 333-288660 and 333-288660-01 Ladies and Gentlemen: In accordance with Rule 461 under the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, as registrants, hereby request that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective by 5:00 p.m. (Eastern time) on September 3, 2025, or as soon thereafter as practicable. Very truly yours, MERCEDES-BENZ TRUST LEASING LLC By: /s/ Steven C. Poling Name: Steven C. Poling Title: Assistant Secretary MERCEDES-BENZ VEHICLE TRUST By: MERCEDES-BENZ TRUST HOLDINGS LLC By: /s/ Steven C. Poling Name: Steven C. Poling Title: Assistant Secretary