ALLY AUTO ASSETS LLC
200 Renaissance Center
Detroit, Michigan 48265
ALLY BANK LEASE TRUST
c/o Ally Central Originating Lease LLC
200 Renaissance Center
Detroit, Michigan 48265
April 15, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: | Katherine Hsu | |
Benjamin Meeks |
Re: | Ally Bank Lease Trust and Ally Auto Assets LLC (the “Registrants”) Registration Statement on Form SF-3 (SEC File Nos. 333-209435; 333-209435-01) Filed February 8, 2016, and as Amended on March 31, 2016 and April 13, 2016 |
Ladies and Gentlemen:
The Registrants hereby request acceleration of the effective date of the above-referenced registration statement (the “Registration Statement”), to 4:00 p.m., Eastern time on April 19, 2016 or as soon thereafter as practicable.
The Registrants hereby acknowledge their responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above-referenced Registration Statement.
In addition, with respect to the Registration Statement, the Registrants acknowledge that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing.
The Registrants further acknowledge that should the Commission or 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, and the Registrants also acknowledge that they 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 call Janette A. McMahan of Kirkland & Ellis LLP, special counsel to the Registrants, at (212) 446-4754 as soon as the Registration Statement has been declared effective.
Very truly yours, | ||
ALLY AUTO ASSETS LLC | ||
By: | /s/ Ryan C. Farris | |
Name: | Ryan C. Farris | |
Its: | President | |
ALLY BANK LEASE TRUST | ||
By: ALLY CENTRAL ORIGINATING LEASE LLC, as attorney-in-fact on behalf of Ally Bank Lease Trust | ||
By: | /s/ Ryan C. Farris | |
Name: | Ryan C. Farris | |
Its: | President |