February 23, 2022 ATTORNEYS AT LAW 777 East Wisconsin Avenue Milwaukee, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com   WRITER’S DIRECT LINE 414.297.5678 pgquick@foley.com EMAIL   CLIENT/MATTER NUMBER 102239-0151

Via Edgar

Mr. Rolaine S. Bancroft
Acting Office Chief
U.S. Securities and Exchange Commission
Office of Structured Finance
100 F Street, N.E.
Washington, DC 20549

Re: Harley-Davidson Customer Funding Corp.

Registration Statement on Form SF-3

Filed February 2, 2022

File No. 333-262475

Dear Ms. Bancroft:

On behalf of our client, Harley-Davidson Customer Funding Corp., a Nevada corporation (the “Company”), we are enclosing the Company’s request for acceleration of the effective date of the above-referenced Registration Statement pursuant to Rule 461 under the Securities Act of 1933, as amended. As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 4:00 P.M., Eastern Time, on Monday, February 28, 2022, or as soon as is practicable thereafter.

Should any questions arise in connection with this request or to advise that the Registration Statement has been declared effective, please contact the undersigned at (414) 297-5678 or Nick Faleris at (414) 297-5860.

Very truly yours,

/s/Patrick G. Quick

Patrick G. Quick

cc: Benjamin Meeks

Securities and Exchange Commission

James Darrell Thomas

Julia Landes

Harley-Davidson Customer Funding Corp.

Nicholas Faleris

David Ryan

Foley & Lardner LLP

HARLEY-DAVIDSON CUSTOMER FUNDING CORP.

9850 Double R Boulevard

Reno, Nevada 89521

February 23, 2022

Via EDGAR

Securities and Exchange Commission

Division of Corporate Finance

Office of Structured Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: Harley-Davidson Customer Funding Corp.

Registration Statement on Form SF-3

Filed February 2, 2022

File No. 333-262475

Ladies and Gentlemen:

The undersigned Harley-Davidson Customer Funding Corp. (the “Company”), pursuant to the provisions of Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, hereby respectfully requests that the Commission grant acceleration of the effectiveness of the Company’s Registration Statement on Form SF-3 (File No. 333-262475) so that it may be declared effective at 4:00 P.M., Eastern Time, on Monday, February 28, 2022, or as soon as is practicable thereafter.

In connection with the foregoing request for acceleration of the Registration Statement, the Company hereby acknowledges that (i) should the Commission or the staff of the Commission (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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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Very truly yours,
HARLEY-DAVIDSON CUSTOMER FUNDING CORP.
By:	/s/James Darrell Thomas
	James Darrell Thomas
	Vice President, Treasurer and Assistant Secretary