SEC Comment Letter for PIMCO Asset-Based Lending Co LLC (CIK 0002073537) — Jan 27, 2026

PIMCO Asset-Based Lending Co LLC (CIK 0002073537)
Date: Jan. 27, 2026 · CIK: 0002073537 · Accession: 0000000000-26-000900

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File numbers found in text: 000-56764

Date

January 22, 2026

Author

Office of Finance

Form

UPLOAD

Company

PIMCO Asset-Based Lending Co LLC (CIK 0002073537)

Letter

January 22, 2026 Jason Mandinach Principal Executive Officer PIMCO Asset-Based Lending Company LLC 650 Newport Center Drive Newport Beach, CA 92660 Re:PIMCO Asset-Based Lending Company LLC Amendment No. 2 to Registration statement on Form 10-12G Filed October 15, 2025 File No. 000-56764 Dear Jason Mandinach: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance cc:Nathan Briggs

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January 22, 2026
Jason Mandinach
Principal Executive Officer
PIMCO Asset-Based Lending Company LLC
650 Newport Center Drive
Newport Beach, CA 92660
Re:PIMCO Asset-Based Lending Company LLC
Amendment No. 2 to Registration statement on Form 10-12G
Filed October 15, 2025
File No. 000-56764
Dear Jason Mandinach:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Nathan Briggs

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