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| April 22, 2019 | 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 102239-0143 |
VIA EDGAR
Mr. Arthur C. Sandel Special Counsel 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 April 5, 2019
File No. 333-230733
Dear Mr. Sandel:
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 Thursday, April 25, 2019, 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 David B. Ryan at (414) 297-5761.
| Very truly yours, |
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| /s/Patrick G. Quick |
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| Patrick G. Quick |
cc: Benjamin Meeks
Securities and Exchange Commission
James Darrell Thomas
Julia Landes
Harley-Davidson Customer Funding Corp.
David Ryan
Nicholas Faleris
Foley & Lardner LLP
HARLEY-DAVIDSON CUSTOMER FUNDING CORP.
3850 Arrowhead Drive
Carson City, Nevada 89706
April 22, 2019
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 April 5, 2019
File No. 333-230733
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. 333-230733) so that it may be declared effective at 4:00 P.M., Eastern Time, on Thursday, April 25, 2019, 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, |
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| HARLEY-DAVIDSON CUSTOMER FUNDING CORP. |
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| By: | /s/James Darrell Thomas | |
| | James Darrell Thomas |
| | Vice President, Treasurer and |
| | Assistant Secretary |