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Correspondence 0001539497-26-001086 from Nomura Commercial Asset Depositor Co LLC (CIK 0002108968)

Nomura Commercial Asset Depositor Co LLC (CIK 0002108968)
Date: April 6, 2026 · CIK: 0002108968 · Accession: 0001539497-26-001086

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File numbers found in text: 333-293355

Date
April 6, 2026
Author
NOMURA COMMERCIAL ASSET DEPOSITOR COMPANY LLC
Form
CORRESP
Company
Nomura Commercial Asset Depositor Co LLC (CIK 0002108968)

Letter

Re: Nomura Commercial Asset Depositor Company LLC

April 6, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Registration Statement on Form SF-3

File No. 333-293355

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 Registrant, hereby requests 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 April 8, 2026, or as soon as practicable thereafter.

Very truly yours,
NOMURA COMMERCIAL ASSET DEPOSITOR COMPANY LLC

Show Raw Text
CORRESP
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filename1.htm

April 6, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

    Re:
    Nomura Commercial Asset Depositor Company LLC

    Registration Statement on Form SF-3

    File No. 333-293355

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 Registrant, hereby requests 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 April 8, 2026, or as soon as practicable thereafter.

    Very truly yours,

    NOMURA COMMERCIAL ASSET DEPOSITOR COMPANY LLC

    By:
    /s/ Natalie Grainger

    Name:
    Natalie Grainger

    Title:
    President and Managing Director

    Form SF-3 – Acceleration Request