Correspondence 0001193125-24-132096 from Porsche Auto Funding LLC (CIK 0001541507)
Porsche Auto Funding LLC (CIK 0001541507)
Date: May 6, 2024 · CIK: 0001541507 · Accession: 0001193125-24-132096
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File numbers found in text: 333-275929
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CORRESP 1 filename1.htm CORRESP May 6, 2024 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Hodan Siad and Benjamin Meeks Re: Porsche Auto Funding LLC Registration Statement on Form SF-3 File No. 333-275929 (the “Registration Statement”) Ladies and Gentlemen: On behalf of Porsche Auto Funding LLC (the “Registrant”), we hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 5:00 p.m. (Eastern time) on May 8, 2024 or as soon as thereafter practicable. The Registrant acknowledges that 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; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. *** Very truly yours, PORSCHE AUTO FUNDING LLC By: /s/ Tobias Hausladen Name: Tobias Hausladen Title: Treasurer (senior officer in charge of securitization) By: /s/ Eli Yaremenko Name: Eli Yaremenko Title: Assistant Treasurer