Asbury Automotive Group, Inc.
2905 Premiere Parkway NW, Suite 300
Duluth, Georgia 30097
June 21, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Asbury Automotive Group, Inc. |
| Registration Statement on Form S-4 |
| Filed on June 21, 2013 |
| File No. 333- |
Ladies and Gentlemen:
On the date hereof, Asbury Automotive Group, Inc., a Delaware corporation (the “Company”), and the guarantors listed as co-registrants onAnnex A hereto (collectively, the “Registrants”) filed with the Securities and Exchange Commission (the “Commission”) a Registration Statement on Form S-4 relating to the offer to exchange (the “Exchange Offer”) up to $100,000,000 aggregate principal amount of the Company’s 8.375% Senior Subordinated Notes due 2020 (the “Exchange Notes”) registered under the Securities Act of 1933, as amended (the “Securities Act”), for any and all of the Company’s outstanding 8.375% Senior Subordinated Notes due 2020, which were issued on June 20, 2013.
The Registrants are registering the Exchange Offer in reliance on the Commission staff’s position enunciated in the letters issued toExxon Capital Holdings Corporation (available May 13, 1988),Morgan Stanley & Co. Incorporated (available June 5, 1991) andShearman & Sterling (available July 2, 1993). In accordance with the Commission staff’s position set forth in those letters, the Registrants make the following representations to the Commission:
| 1. | The Registrants have not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Registrants’ information and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding to participate in the distribution of the Exchange Notes to be received in the Exchange Offer. |
| 2. | The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person is using the Exchange Offer to participate in the distribution of the Exchange Notes to be acquired in the Exchange Offer, such person |
Securities and Exchange Commission
June 21, 2013
| (a) cannot rely on the Commission staff’s position enunciated inExxon Capital Holdings Corporation or similar letters and (b) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Registrants acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling stockholder information required by Item 507 of Regulation S-K promulgated under the Securities Act. |
| 3. | The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that (a) any broker-dealer holding existing securities acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such existing securities pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act as described in (2) above in connection with any resale of such Exchange Notes; (b) by executing the letter of transmittal or similar documentation, any such broker-dealer represents that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such existing securities pursuant to the Exchange Offer; and (c) any such broker-dealer must confirm that it has not entered into any arrangement or understanding with the Registrants or an affiliate of the Registrants to distribute Exchange Notes. The Registrants will include in the letter of transmittal or similar documentation a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act. |
The Registrants will include, in the transmittal letter or similar documentation to be executed by the exchange offeree in order to participate in the Exchange Offer, representations to the effect that (a) the exchange offeree is acquiring the Exchange Notes in its ordinary course of business; (b) by accepting the Exchange Offer, the exchange offeree represents that it is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in a distribution of the Exchange Notes; and (c) the offeree is not an “affiliate” of the Registrants within the meaning of Rule 405 under the Securities Act.
* * *
Very truly yours,
| ASBURY AUTOMOTIVE GROUP, INC. | ||
| By: | /s/ George A Villasana | |
| Name: George A. Villasana | ||
| Title: Vice President, General Counsel and Secretary | ||
| AF MOTORS, L.L.C. |
| ANL, L.P. |
| ARKANSAS AUTOMOTIVE SERVICES, L.L.C. |
| ASBURY AR NISS L.L.C. |
| ASBURY ATLANTA AC L.L.C. |
| ASBURY ATLANTA AU L.L.C. |
| ASBURY ATLANTA BM L.L.C. |
| ASBURY ATLANTA CHEVROLET L.L.C. |
| ASBURY ATLANTA HON L.L.C. |
| ASBURY ATLANTA INF L.L.C. |
| ASBURY ATLANTA INFINITI L.L.C. |
| ASBURY ATLANTA JAGUAR L.L.C. |
| ASBURY ATLANTA LEX L.L.C. |
| ASBURY ATLANTA NIS L.L.C. |
| ASBURY ATLANTA TOY L.L.C. |
| ASBURY ATLANTA VB L.L.C. |
| ASBURY ATLANTA VL L.L.C. |
| ASBURY AUTOMOTIVE ARKANSAS DEALERSHIP HOLDINGS L.L.C. |
| ASBURY AUTOMOTIVE ARKANSAS L.L.C. |
| ASBURY AUTOMOTIVE ATLANTA II L.L.C. |
| ASBURY AUTOMOTIVE ATLANTA L.L.C. |
| ASBURY AUTOMOTIVE BRANDON, L.P. |
| ASBURY AUTOMOTIVE CENTRAL FLORIDA, L.L.C. |
| ASBURY AUTOMOTIVE DELAND, L.L.C. |
| ASBURY AUTOMOTIVE FRESNO L.L.C. |
| ASBURY AUTOMOTIVE GROUP L.L.C. |
| ASBURY AUTOMOTIVE JACKSONVILLE GP L.L.C. |
| ASBURY AUTOMOTIVE JACKSONVILLE, L.P. |
| ASBURY AUTOMOTIVE MANAGEMENT L.L.C. |
| ASBURY AUTOMOTIVE MISSISSIPPI L.L.C. |
| ASBURY AUTOMOTIVE NORTH CAROLINA DEALERSHIP HOLDINGS L.L.C. |
| ASBURY AUTOMOTIVE NORTH CAROLINA L.L.C. |
| ASBURY AUTOMOTIVE NORTH CAROLINA MANAGEMENT L.L.C. |
| ASBURY AUTOMOTIVE NORTH CAROLINA REAL ESTATE HOLDINGS L.L.C. |
| ASBURY AUTOMOTIVE OREGON L.L.C. |
| ASBURY AUTOMOTIVE SOUTHERN CALIFORNIA L.L.C. |
| ASBURY AUTOMOTIVE ST. LOUIS II L.L.C. |
| ASBURY AUTOMOTIVE ST. LOUIS, L.L.C. |
| ASBURY AUTOMOTIVE TAMPA GP L.L.C. |
| ASBURY AUTOMOTIVE TAMPA, L.P. |
| ASBURY AUTOMOTIVE TEXAS L.L.C. |
| ASBURY AUTOMOTIVE TEXAS REAL ESTATE HOLDINGS L.L.C. |
| ASBURY CH MOTORS L.L.C. |
| ASBURY DELAND IMPORTS 2, L.L.C. |
| ASBURY FRESNO IMPORTS L.L.C. |
| ASBURY JAX AC, LLC |
| ASBURY JAX HOLDINGS, L.P. |
| ASBURY JAX HON L.L.C. |
| ASBURY JAX K L.L.C. |
| ASBURY JAX MANAGEMENT L.L.C. |
| ASBURY JAX VW L.L.C. |
| ASBURY MS CHEV, L.L.C. |
| ASBURY MS GRAY-DANIELS L.L.C. |
| ASBURY NO CAL NISS L.L.C. |
| ASBURY SACRAMENTO IMPORTS L.L.C. |
| ASBURY SC JPV L.L.C. |
| ASBURY SC LEX L.L.C. |
| ASBURY SC TOY L.L.C. |
| ASBURY SO CAL DC L.L.C. |
| ASBURY SO CAL HON L.L.C. |
| ASBURY SO CAL NISS L.L.C. |
| ASBURY SOUTH CAROLINA REAL ESTATE HOLDINGS L.L.C. |
| ASBURY ST. LOUIS CADILLAC L.L.C. |
| ASBURY ST. LOUIS FSKR, L.L.C. |
| ASBURY ST. LOUIS LEX L.L.C. |
| ASBURY ST. LOUIS LR L.L.C. |
| ASBURY ST. LOUIS M L.L.C. |
| ASBURY TAMPA MANAGEMENT L.L.C. |
| ASBURY TEXAS D FSKR, L.L.C. |
| ASBURY TEXAS H FSKR, L.L.C. |
| ASBURY-DELAND IMPORTS, L.L.C. |
| ATLANTA REAL ESTATE HOLDINGS L.L.C. |
| AVENUES MOTORS, LTD. |
| BAYWAY FINANCIAL SERVICES, L.P. |
| BFP MOTORS L.L.C. |
| C&O PROPERTIES, LTD. |
| CAMCO FINANCE II L.L.C. |
| CFP MOTORS L.L.C. |
| CH MOTORS L.L.C. |
| CHO PARTNERSHIP, LTD. |
| CK CHEVROLET LLC |
| CK MOTORS LLC |
| CN MOTORS L.L.C. |
| COGGIN AUTOMOTIVE CORP. |
| COGGIN CARS L.L.C. |
| COGGIN CHEVROLET L.L.C. |
| COGGIN MANAGEMENT, L.P. |
| CP-GMC MOTORS L.L.C. |
| CROWN ACURA/NISSAN, LLC |
| CROWN CHH L.L.C. |
| CROWN CHO L.L.C. |
| CROWN CHV L.L.C. |
| CROWN FDO L.L.C. |
| CROWN FFO HOLDINGS L.L.C. |
CROWN FFO L.L.C. |
CROWN GAC L.L.C. |
| CROWN GBM L.L.C. |
| CROWN GCA L.L.C. |
| CROWN GDO L.L.C. |
| CROWN GHO L.L.C. |
| CROWN GNI L.L.C. |
| CROWN GPG L.L.C. |
| CROWN GVO L.L.C. |
| CROWN HONDA, LLC |
| CROWN MOTORCAR COMPANY L.L.C. |
| CROWN PBM L.L.C. |
| CROWN RIA L.L.C. |
| CROWN RIB L.L.C. |
| CROWN SJC L.L.C. |
| CROWN SNI L.L.C. |
| CSA IMPORTS L.L.C. |
| ESCUDE-NN L.L.C. |
| ESCUDE-NS L.L.C. |
| ESCUDE-T L.L.C. |
| FLORIDA AUTOMOTIVE SERVICES L.L.C. |
| HFP MOTORS L.L.C. |
| JC DEALER SYSTEMS, LLC |
| KP MOTORS L.L.C. |
| MCDAVID AUSTIN-ACRA, L.L.C. |
| MCDAVID FRISCO-HON, L.L.C. |
| MCDAVID GRANDE, L.L.C. |
| MCDAVID HOUSTON-HON, L.L.C. |
| MCDAVID HOUSTON-NISS, L.L.C. |
| MCDAVID IRVING-HON, L.L.C. |
| MCDAVID OUTFITTERS, L.L.C. |
| MCDAVID PLANO-ACRA, L.L.C. |
| MID-ATLANTIC AUTOMOTIVE SERVICES, L.L.C. |
| MISSISSIPPI AUTOMOTIVE SERVICES, L.L.C. |
| MISSOURI AUTOMOTIVE SERVICES, L.L.C. |
| NP FLM L.L.C. |
| NP MZD L.L.C. |
| NP VKW L.L.C. |
| PLANO LINCOLN-MERCURY, INC. |
| PRECISION COMPUTER SERVICES, INC. |
| PRECISION ENTERPRISES TAMPA, INC. |
| PRECISION INFINITI, INC. |
| PRECISION MOTORCARS, INC. |
| PRECISION NISSAN, INC. |
| PREMIER NSN L.L.C. |
| PREMIER PON L.L.C. |
| PRESTIGE BAY L.L.C. |
| PRESTIGE TOY L.L.C. |
| SOUTHERN ATLANTIC AUTOMOTIVE SERVICES, L.L.C. |
| TAMPA HUND, L.P. |
| TAMPA KIA, L.P. |
| TAMPA LM, L.P. |
| TAMPA MIT, L.P. |
| TEXAS AUTOMOTIVE SERVICES, L.L.C. |
| THOMASON AUTO CREDIT NORTHWEST, INC. |
| THOMASON DAM L.L.C. |
| THOMASON FRD L.L.C. |
THOMASON HUND L.L.C. THOMASON PONTIAC-GMC L.L.C. WMZ MOTORS, L.P. WTY MOTORS, L.P. | ||||
| By: | /s/ George A Villasana | |||
| Name: | George A. Villasana | |||
| Title: | Secretary | |||
| cc: | Joel T. May, Esq. (Jones Day) |
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 | |
Asbury MS Gray-Daniels L.L.C. | 64-0939974 |
Co-Registrant | IRS Employer Identification Number | |
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 | |
Crown RIB L.L.C. | 56-2125835 |
Co-Registrant | IRS Employer Identification Number | |
| 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 |