November 6, 2015
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ms. Katherine Hsu
Chief, Office of Structured Finance
Re: | GMF Leasing LLC and ACAR Leasing Ltd. (the “Registrants”) |
Form SF-3 Shelf Registration Statement (the “Registration Statement”)
Dear Ms. Hsu:
Enclosed is a courtesy copy of the Registration Statement referred to above. We would appreciate notice as to whether the Commission will conduct a review of this Registration Statement and, if so, the type of review and the name of the individual at the Commission who will be assigned the Registration Statement.
We understand that General Instruction I.A.2. to Form SF-3 requires that to the extent either Registrant, insofar as it is a depositor, or any issuing entity previously established, directly or indirectly, by a Registrant or any affiliate of a Registrant is, or was at any time during the twelve calendar months and any portion of a month immediately preceding the filing of the Registration Statement has been, subject to the filing requirements of section 12 or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) with respect to a class of asset-backed securities involving the same asset class, such Registrant and each such issuing entity must have filed all material required to be filed regarding such asset-backed securities pursuant to section 13 or 15(d) of the Exchange Act for such period (or such shorter period that each such entity was required to file such materials). In addition, such material must have been filed in a timely manner, other than a report that is required solely pursuant to Item 1.01, 1.02, 2.03, 2.04, 2.05, 2.06, 4.02(a), 6.01 or 6.03 of Form 8-K under the Exchange Act was used during such period with respect to a report or a portion of a report, that report or portion thereof has actually been filed within the time period prescribed by that rule Attached hereto as Annex I, please find a list outlining each relevant issuing entity established by either Registrant and their affiliates that was required to make any such filings since October 1, 2014, the CIK number for such issuing entity, the required filings for each issuing entity (filed since October 2014) and the date of each such filing. On behalf of the Registrants, we hereby confirm that all such filings were made within the required reporting periods set forth in the Exchange Act.
Ms. Katherine Hsu
November 6, 2015
Page 2
If you have any questions or comments regarding this Registration Statement, please contact our counsel at Katten Muchin Rosenman LLP, John P. Keiserman, at (212) 940-6385.
Sincerely, |
/s/ Frank E. Brown III |
Frank E. Brown III, Esq. |
Senior Vice President, Corporate Counsel and Secretary |
cc: | Daniel E. Berce |
Chris A. Choate
John P. Keiserman, Esq.
Annex I
Entity | CIK | Required Filing | Date Filed | |||
GMF Leasing LLC | 0001631055 | Registration statement under Securities Act of 1933 | 01-16-2015 | |||
[Cover]SEC-generated letter | 02-11-2015 | |||||
[Cover]Correspondence | 02-23-2015 | |||||
[Amend]Registration statement under Securities Act of 1933 | 02-23-2015 | |||||
[Cover]Correspondence | 03-03-2015 | |||||
[Amend]Registration statement under Securities Act of 1933 | 03-03-2015 | |||||
[Cover]Correspondence | 03-10-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 03-13-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 03-13-2015 | |||||
Notice of Effectiveness | 03-13-2015 | |||||
Prospectus [Rule 424(b)(3)] | 03-16-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 03-16-2015 | |||||
Prospectus [Rule 424(b)(3)] | 03-17-2015 | |||||
Prospectus [Rule 424(b)(5)] | 03-20-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 03-20-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 03-25-2015 |
Entity | CIK | Required Filing | Date Filed | |||
Current report, items 8.01 and 9.01 | 03-25-2015 | |||||
10-D (Periodic Report) | 04-27-2015 | |||||
10-D (Periodic Report) | 05-26-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 06-05-2015 | |||||
Prospectus [Rule 424(b)(3)] | 06-05-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 06-08-2015 | |||||
Prospectus [Rule 424(b)(5)] | 06-15-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 06-15-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 06-17-2015 | |||||
Current report, items 8.01 and 9.01 | 06-17-2015 | |||||
10-D (Periodic Report) | 06-29-2015 | |||||
10-D (Periodic Report) | 07-27-2015 | |||||
10-D (Periodic Report) | 07-27-2015 | |||||
10-D (Periodic Report) | 08-27-2015 | |||||
10-D (Periodic Report) | 08-27-2015 | |||||
10-D (Periodic Report) | 09-28-2015 | |||||
10-D (Periodic Report) | 09-28-2015 | |||||
Asset-backed securitizer report pursuant to Section 15G, item 2.01 | 09-30-2015 |
Entity | CIK | Required Filing | Date Filed | |||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 10-02-2015 | |||||
Prospectus [Rule 424(b)(3)] | 10-05-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 10-09-2015 | |||||
Prospectus [Rule 424(b)(5)] | 10-09-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 10-15-2015 | |||||
Current report, items 8.01 and 9.01 | 10-15-2015 | |||||
10-D (Periodic Report) | 10-27-2015 | |||||
10-D (Periodic Report) | 10-27-2015 | |||||
GM Financial Automobile Leasing Trust 2015-1 | 0001636736 | Prospectus [Rule 424(b)(3)] | 03-16-2015 | |||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 03-17-2015 | |||||
Filing [Trust Indenture Act] | 03-17-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 03-18-2015 | |||||
Prospectus [Rule 424(b)(5)] | 03-20-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 03-20-2015 | |||||
Prospectus [Rule 424(b)(3)] | 03-20-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 03-25-2015 | |||||
Current report, items 8.01 and 9.01 | 03-25-2015 | |||||
10-D (Periodic Report) | 04-27-2015 |
Entity | CIK | Required Filing | Date Filed | |||
10-D (Periodic Report) | 05-26-2015 | |||||
10-D (Periodic Report) | 06-29-2015 | |||||
10-D (Periodic Report) | 07-27-2015 | |||||
10-D (Periodic Report) | 08-27-2015 | |||||
10-D (Periodic Report) | 09-28-2015 | |||||
10-D (Periodic Report) | 10-27-2015 | |||||
GM Financial Automobile Leasing Trust 2015-2 | 0001644285 | Prospectus [Rule 424(b)(3)] | 06-05-2015 | |||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 06-09-2015 | |||||
Filing [Trust Indenture Act] | 06-09-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 06-12-2015 | |||||
Prospectus [Rule 424(b)(5)] | 06-15-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 06-15-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 06-17-2015 | |||||
Current report, items 8.01 and 9.01 | 06-17-2015 | |||||
10-D (Periodic Report) | 07-27-2015 | |||||
10-D (Periodic Report) | 08-27-2015 | |||||
10-D (Periodic Report) | 09-28-2015 | |||||
10-D (Periodic Report) | 10-27-2015 |
Entity | CIK | Required Filing | Date Filed | |||
GM Financial Automobile Leasing Trust 2015-3 | 0001654865 | Prospectus [Rule 424(b)(3)] | 10-05-2015 | |||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 10-08-2015 | |||||
Filing under Securities Act Rules 163/433 of free writing prospectuses | 10-08-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 10-09-2015 | |||||
Prospectus [Rule 424(b)(5)] | 10-09-2015 | |||||
Filing [Trust Indenture Act] | 10-13-2015 | |||||
Current report, items 1.01, 8.01, and 9.01 | 10-15-2015 | |||||
Current report, items 8.01 and 9.01 | 10-15-2015 |