June 8, 2016
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Hsu
Lulu Cheng
Re: | World Omni Auto Leasing LLC World Omni LT Amendment No. 1 to Registration Statement on Form SF-3 Filed May 25, 2016, File Nos. 333-210865 and 333-210865-01 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, each of World Omni Auto Leasing LLC and World Omni LT (collectively, the Registrants”) hereby requestacceleration of the effective date of the above-referenced registration statement (the "Registration Statement"), to 4:00 p.m., Eastern time on June 10, 2016 or as soon as possible thereafter..
In connection with such request for acceleration, each of the Registrants hereby acknowledge that (i) should the U.S. Securities and Exchange Commission (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, (ii) 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 (iii) the Registrants may not assert staff comments and the declaration of effectiveness of the above-referenced Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Eric M. Gebhard
Eric M. Gebhard
Chief Executive Officer and Treasurer of
World Omni Auto Leasing LLC and Treasurer of Auto Lease Finance LLC,
as Initial Beneficiary of World Omni LT
cc: Peter J. Sheptak, Esq., World Omni Auto Leasing LLC
Jeffrey S. O’Connor, P.C., Kirkland & Ellis LLP