Asbury Automotive Group, Inc.
2905 Premiere Parkway NW, Suite 300
Duluth, Georgia 30097
August 21, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Asbury Automotive Group, Inc. |
Registration Statement on Form S-4
File No. 333- 189531
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, Asbury Automotive Group, Inc. (the “Registrant”), and the subsidiary guarantors of the Registrant listed as co-registrants under the Registration Statement (as defined below) and onAnnex A hereto (the “Co-Registrants” and, together with the Registrant, the “Registrants”), hereby request that the effectiveness of the Registration Statement onForm S-4 (FileNo. 333-189531) (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective at 10:00 a.m. (New York City time) on August 26, 2013 or as soon thereafter as is practicable.
The Registrants acknowledge that:
| • | should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrants 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. |
Please confirm that the Registration Statement has been declared effective by telephoning George A. Villasana, Vice President, General Counsel and Secretary of the Registrant at (770) 418-8246.
* * *
Thank you for your attention to this matter.
| Very truly yours, | ||||
| ASBURY AUTOMOTIVE GROUP, INC. | ||||
| By: | /s/ George A. Villasana | |||
| Name: George A. Villasana | ||||
| Title: Vice President, General Counsel and Secretary | ||||
Annex A
| Co-Registrant | IRS Employer Identification Number | |
AF Motors, L.L.C. | 59-3604214 | |
ANL, L.P. | 59-3503188 | |
Arkansas Automotive Services, L.L.C. | 27-1386071 | |
Asbury AR Niss L.L.C. | 84-1666361 | |
Asbury Atlanta AC L.L.C. | 58-2241119 | |
Asbury Atlanta AU L.L.C. | 58-2241119 | |
Asbury Atlanta BM L.L.C. | 58-2241119 | |
Asbury Atlanta Chevrolet L.L.C. | 58-2241119 | |
Asbury Atlanta Hon L.L.C. | 58-2241119 | |
Asbury Atlanta Inf L.L.C. | 58-2241119 | |
Asbury Atlanta Infiniti L.L.C. | 58-2241119 | |
Asbury Atlanta Jaguar L.L.C. | 58-2241119 | |
Asbury Atlanta Lex L.L.C. | 58-2241119 | |
Asbury Atlanta Nis L.L.C. | 58-2241119 | |
Asbury Atlanta Toy L.L.C. | 26-2192047 | |
Asbury Atlanta VB L.L.C. | 58-2241119 | |
Asbury Atlanta VL L.L.C. | 58-2241119 | |
Asbury Automotive Arkansas Dealership Holdings L.L.C. | 71-0817515 | |
Asbury Automotive Arkansas L.L.C. | 71-0817514 | |
Asbury Automotive Atlanta II L.L.C. | 26-1923764 | |
Asbury Automotive Atlanta L.L.C. | 58-2241119 | |
Asbury Automotive Brandon, L.P. | 59-3584655 | |
Asbury Automotive Central Florida, L.L.C. | 59-3580818 | |
Asbury Automotive Deland, L.L.C. | 59-3604210 | |
Asbury Automotive Fresno L.L.C. | 03-0508496 | |
Asbury Automotive Group L.L.C. | 23-2790555 | |
Asbury Automotive Jacksonville GP L.L.C. | 59-3512660 | |
Asbury Automotive Jacksonville, L.P. | 59-3512662 | |
Asbury Automotive Management L.L.C. | 23-3006304 | |
Asbury Automotive Mississippi L.L.C. | 64-0924573 | |
Asbury Automotive North Carolina Dealership Holdings L.L.C. | 56-2106587 | |
Asbury Automotive North Carolina L.L.C. | 52-2106838 | |
Asbury Automotive North Carolina Management L.L.C. | 52-2106838 | |
Asbury Automotive North Carolina Real Estate Holdings L.L.C. | 23-2983952 | |
Asbury Automotive Oregon L.L.C. | 52-2106837 | |
Asbury Automotive Southern California L.L.C. | 16-1676796 | |
Asbury Automotive St. Louis II L.L.C. | 26-2753770 | |
Asbury Automotive St. Louis, L.L.C. | 43-1767192 | |
Asbury Automotive Tampa GP L.L.C. | 13-3990508 | |
Asbury Automotive Tampa, L.P. | 13-3990509 | |
Asbury Automotive Texas L.L.C. | 13-3997031 | |
Asbury Automotive Texas Real Estate Holdings L.L.C. | 11-3816183 | |
Asbury CH Motors L.L.C. | 59-3185442 | |
Asbury Deland Imports 2, L.L.C. | 59-3629420 | |
Asbury Fresno Imports L.L.C. | 03-0508500 | |
Asbury Jax AC, LLC | 45-0551011 | |
Asbury Jax Holdings, L.P. | 59-3516633 | |
Asbury Jax Hon L.L.C. | 02-0811016 | |
Asbury Jax K L.L.C. | 36-4572826 | |
Asbury Jax Management L.L.C. | 59-3503187 | |
Asbury Jax VW L.L.C. | 02-0811020 | |
Asbury MS Chev, L.L.C. | 06-1749057 |
| Co-Registrant | IRS Employer Identification Number | |
Asbury MS Gray-Daniels L.L.C. | 64-0939974 | |
Asbury No Cal Niss L.L.C. | 05-0605055 | |
Asbury Sacramento Imports L.L.C. | 33-1080505 | |
Asbury SC JPV L.L.C. | 27-3565233 | |
Asbury SC LEX L.L.C. | 27-3565101 | |
Asbury SC TOY L.L.C. | 27-3564690 | |
Asbury So Cal DC L.L.C. | 33-1080498 | |
Asbury So Cal Hon L.L.C. | 33-1080502 | |
Asbury So Cal Niss L.L.C. | 59-3781893 | |
Asbury South Carolina Real Estate Holdings L.L.C. | 27-4085056 | |
Asbury St. Louis Cadillac L.L.C. | 43-1767192 | |
Asbury St. Louis FSKR, L.L.C. | 27-1076730 | |
Asbury St. Louis Lex L.L.C. | 43-1767192 | |
Asbury St. Louis LR L.L.C. | 43-1799300 | |
Asbury St. Louis M L.L.C. | 27-3214624 | |
Asbury Tampa Management L.L.C. | 59-2512657 | |
Asbury Texas D FSKR, L.L.C. | 27-1076393 | |
Asbury Texas H FSKR, L.L.C. | 27-1076640 | |
Asbury-Deland Imports, L.L.C. | 59-3604213 | |
Atlanta Real Estate Holdings L.L.C. | 58-2241119 | |
Avenues Motors, Ltd. | 59-3381433 | |
Bayway Financial Services, L.P. | 59-3503190 | |
BFP Motors L.L.C. | 30-0217335 | |
C&O Properties, Ltd. | 59-2495022 | |
Camco Finance II L.L.C. | 52-2106838 | |
CFP Motors L.L.C. | 65-0414571 | |
CH Motors L.L.C. | 59-3185442 | |
CHO Partnership, LTD. | 59-3041549 | |
CK Chevrolet LLC | 59-3580820 | |
CK Motors LLC | 59-3580825 | |
CN Motors L.L.C. | 59-3185448 | |
Coggin Automotive Corp. | 59-1285803 | |
Coggin Cars L.L.C. | 59-3624906 | |
Coggin Chevrolet L.L.C. | 59-3624905 | |
Coggin Management, L.P. | 59-3503191 | |
CP-GMC Motors L.L.C. | 59-3185453 | |
Crown Acura/Nissan, LLC | 56-1975265 | |
Crown CHH L.L.C. | 52-2106838 | |
Crown CHO L.L.C. | 84-1617218 | |
Crown CHV L.L.C. | 52-2106838 | |
Crown FDO L.L.C. | 04-3623132 | |
Crown FFO Holdings L.L.C. | 56-2182741 | |
Crown FFO L.L.C. | 56-2165412 | |
Crown GAC L.L.C. | 52-2106838 | |
Crown GBM L.L.C. | 52-2106838 | |
Crown GCA L.L.C. | 14-1854150 | |
Crown GDO L.L.C. | 52-2106838 | |
Crown GHO L.L.C. | 52-2106838 | |
Crown GNI L.L.C. | 52-2106838 | |
Crown GPG L.L.C. | 52-2106838 | |
Crown GVO L.L.C. | 52-2106838 | |
Crown Honda, LLC | 56-1975264 | |
Crown Motorcar Company L.L.C. | 62-1860414 | |
Crown PBM L.L.C. | 14-2004771 | |
Crown RIA L.L.C. | 52-2106838 |
| Co-Registrant | IRS Employer Identification Number | |
Crown RIB L.L.C. | 56-2125835 | |
Crown SJC L.L.C. | 81-0630983 | |
Crown SNI L.L.C. | 30-0199361 | |
CSA Imports L.L.C. | 59-3631079 | |
Escude-NN L.L.C. | 64-0922808 | |
Escude-NS L.L.C. | 64-0922811 | |
Escude-T L.L.C. | 64-0922812 | |
Florida Automotive Services L.L.C. | 26-3828097 | |
HFP Motors L.L.C. | 06-1631102 | |
JC Dealer Systems, LLC | 58-2628641 | |
KP Motors L.L.C. | 06-1629064 | |
McDavid Austin-Acra, L.L.C. | 11-3816170 | |
McDavid Frisco-Hon, L.L.C. | 11-3816176 | |
McDavid Grande, L.L.C. | 11-3816168 | |
McDavid Houston-Hon, L.L.C. | 11-3816178 | |
McDavid Houston-Niss, L.L.C. | 11-3816172 | |
McDavid Irving-Hon, L.L.C. | 11-3816175 | |
McDavid Outfitters, L.L.C. | 11-3816166 | |
McDavid Plano-Acra, L.L.C. | 11-3816179 | |
Mid-Atlantic Automotive Services, L.L.C. | 27-1386312 | |
Mississippi Automotive Services, L.L.C. | 27-1386394 | |
Missouri Automotive Services, L.L.C. | 27-1386466 | |
NP FLM L.L.C. | 71-0819724 | |
NP MZD L.L.C. | 71-0819723 | |
NP VKW L.L.C. | 71-0819721 | |
Plano Lincoln-Mercury, Inc. | 75-2430953 | |
Precision Computer Services, Inc. | 59-2867725 | |
Precision Enterprises Tampa, Inc. | 59-2148481 | |
Precision Infiniti, Inc. | 59-2958651 | |
Precision Motorcars, Inc. | 59-1197700 | |
Precision Nissan, Inc. | 59-2734672 | |
Premier NSN L.L.C. | 71-0819715 | |
Premier Pon L.L.C. | 71-0819714 | |
Prestige Bay L.L.C. | 71-0819719 | |
Prestige TOY L.L.C. | 71-0819720 | |
Southern Atlantic Automotive Services, L.L.C. | 37-1514247 | |
Tampa Hund, L.P. | 59-3512664 | |
Tampa Kia, L.P. | 59-3512666 | |
Tampa LM, L.P. | 52-2124362 | |
Tampa Mit, L.P. | 59-3512667 | |
Texas Automotive Services, L.L.C. | 27-1386537 | |
Thomason Auto Credit Northwest, Inc. | 93-1119211 | |
Thomason Dam L.L.C. | 93-1266231 | |
Thomason Frd L.L.C. | 93-1254703 | |
Thomason Hund L.L.C. | 93-1254690 | |
Thomason Pontiac-GMC L.L.C. | 43-1976952 | |
WMZ Motors, L.P. | 59-3512663 | |
WTY Motors, L.P. | 59-3512669 |