SEC Comment Letter 0000000000-25-005438 to Verizon Master Trust (CIK 0001844964)
Verizon Master Trust (CIK 0001844964)
Date: May 21, 2025 · CIK: 0001844964 · Accession: 0000000000-25-005438
AI Filing Summary & Sentiment
File numbers found in text: 333-278415
Letter
May 21, 2025 Caroline Armour President Verizon ABS II LLC One Verizon Way Basking Ridge, New Jersey 07920 Re:Verizon ABS II LLC Verizon Master Trust Post-Effective Amendment No. 2 to Registration Statement on Form SF-3 Filed May 7, 2025 File Nos. 333-278415 and 333-278415-01 Dear Caroline Armour: We have reviewed your post-effective amendment and have the following comment. Please respond to this letter by amending your registration statement and/or 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. Post-Effective Amendment No. 2 to Registration Statement on Form SF-3 General 1.We note your response to prior comment 3 and the referenced disclosure. Please confirm that relevant disclosure about the offer and sale of any previously retained notes, along with any associated impacts to Noteholders, will be provided in a timely manner pursuant to Item 7 of Form 10-D and/or other reports filed pursuant to the Securities Exchange Act of 1934, as applicable.
May 21, 2025 Page 2 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. Please contact Donial Dastgir at 202-551-3039 or Kayla Roberts at 202-551-3490 with any other questions. Sincerely, Division of Corporation Finance Office of Structured Finance
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May 21, 2025
Caroline Armour
President
Verizon ABS II LLC
One Verizon Way
Basking Ridge, New Jersey 07920
Re:Verizon ABS II LLC
Verizon Master Trust
Post-Effective Amendment No. 2 to Registration Statement on Form SF-3
Filed May 7, 2025
File Nos. 333-278415 and 333-278415-01
Dear Caroline Armour:
We have reviewed your post-effective amendment and have the following comment.
Please respond to this letter by amending your registration statement and/or 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.
Post-Effective Amendment No. 2 to Registration Statement on Form SF-3
General
1.We note your response to prior comment 3 and the referenced disclosure. Please
confirm that relevant disclosure about the offer and sale of any previously retained
notes, along with any associated impacts to Noteholders, will be provided in a timely
manner pursuant to Item 7 of Form 10-D and/or other reports filed pursuant to the
Securities Exchange Act of 1934, as applicable.
May 21, 2025
Page 2
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.
Please contact Donial Dastgir at 202-551-3039 or Kayla Roberts at 202-551-3490
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Structured Finance