Susan J. Thomas
Secretary
Suite 2411
One American Road
Dearborn, MI 48126
(313) 594-9876
Via EDGAR
May 13, 2013
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Katherine Hsu and Lulu Cheng
Re: Ford Credit Floorplan Master Owner Trust A
Ford Credit Floorplan Corporation
Ford Credit Floorplan LLC
Registration Statement on Form S-3
Filed March 29, 2013; File No. 333-187623
Ladies:
On behalf of Ford Credit Floorplan Corporation and Ford Credit Floorplan LLC and Ford Credit Floorplan Master Owner Trust A (the “Trust”), and in response to the letter dated April 16, 2013 from the staff of the Securities and Exchange Commission to Samuel P. Smith (the “Comment Letter”) and our telephone conversation with you on May 8, 2013, we submit the following supplemental response to comment 6 of the Comment Letter.
As discussed, we confirm that the Trust will include the principal amount of receivables in “status” accounts that remain in the Trust’s portfolio of receivables following the end of the related Collection Period in its future Form 10-D filings. Due to systems programming requirements, this information will be included beginning with the filing for the June 2013 Collection Period.
Since the inception of the Trust, the principal amount of “status” receivables in the Trust portfolio for a Collection Period (as a percentage of the Trust portfolio balance) was 0.5% on one occasion, 0.1% on four occasions, and never exceeded 0.1% on any other occasion. For the majority of the Collection Periods, the amount was zero.
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Please call me at (313) 594-9876 if you have any questions about our supplemental response letter.
| Sincerely, |
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| /s/ Susan J. Thomas |
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| Susan J. Thomas |
cc: Joseph P. Topolski, Katten Muchin Rosenman LLP