0000929638-18-000677.txt : 20180905 0000929638-18-000677.hdr.sgml : 20180905 20180803114756 ACCESSION NUMBER: 0000929638-18-000677 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Verizon ABS LLC CENTRAL INDEX KEY: 0001737286 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 223372889 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE VERIZON WAY CITY: BASKING RIDGE STATE: NJ ZIP: 07920 BUSINESS PHONE: 212-395-1000 MAIL ADDRESS: STREET 1: ONE VERIZON WAY CITY: BASKING RIDGE STATE: NJ ZIP: 07920 CORRESP 1 filename1.htm
August 3, 2018


Securities and Exchange Commission
Division of Corporation Finance
100 First Street, NE
Mail Stop 3561
Washington, DC 20549
Attention: Ms. Lulu Cheng and Ms. Rolaine S. Bancroft


Re:        Verizon ABS LLC
Registration Statement on Form SF-3
File No. 333-224598


Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Verizon ABS LLC (the “Registrant”) hereby requests that the effective date for Registration Statement No. 333-224598 (the “Registration Statement”) be accelerated to, and that such Registration Statement will be declared effective on, August 7, 2018, by 5:00 p.m. (EST), or as soon thereafter as practicable.

Please contact Reed Auerbach of Morgan, Lewis & Bockius LLP at 212-309-6200 when the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
 

 


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Very truly yours,


VERIZON ABS LLC


By: /s/ Scott Krohn                       
Name:   Scott Krohn
Title:     President