Correspondence 0001193125-25-103050 from GMF Leasing LLC (CIK 0001631055)
GMF Leasing LLC (CIK 0001631055)
Date: April 29, 2025 · CIK: 0001631055 · Accession: 0001193125-25-103050
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285619
Letter
April 29, 2025
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Arthur Sandel, Esq.
Jason Weidberg, Esq.
Komul Azhar Chaudhry, Esq.
Re: GMF Leasing LLC and ACAR Leasing Ltd., Registration Statement on Form SF-3
File Nos. 333-285619 and 333-285619-01 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GMF Leasing LLC and ACAR Leasing Ltd. (the “Registrants”) hereby respectfully request the acceleration of the effective date of the above-captioned Registration Statement, which was filed on March 6, 2025 and amended on April 23, 2025 (as amended, the “Amended Registration Statement”), such that the Amended Registration Statement becomes effective at 12:00 P.M. on Friday, May 2, 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 as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Frank E. Brown III
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CORRESP 1 filename1.htm CORRESP April 29, 2025 Division of Corporation Finance U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Arthur Sandel, Esq. Jason Weidberg, Esq. Komul Azhar Chaudhry, Esq. Re: GMF Leasing LLC and ACAR Leasing Ltd., Registration Statement on Form SF-3 File Nos. 333-285619 and 333-285619-01 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, GMF Leasing LLC and ACAR Leasing Ltd. (the “Registrants”) hereby respectfully request the acceleration of the effective date of the above-captioned Registration Statement, which was filed on March 6, 2025 and amended on April 23, 2025 (as amended, the “Amended Registration Statement”), such that the Amended Registration Statement becomes effective at 12:00 P.M. on Friday, May 2, 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 as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, /s/ Frank E. Brown III Frank E. Brown III, Esq. Senior Vice President, Corporate Counsel and Secretary