Nathan Herbert
Assistant Secretary
One American Road
Dearborn, MI 48126
(313) 390-1907
June 12, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Ms. Katherine Hsu, Mr. Benjamin Meeks and Mr. Arthur Sandel
Telephone No. (202) 551-3850, (202) 551-7146, (202) 551-3262
Re: Ford Credit Auto Lease Two LLC
CAB East LLC
CAB West LLC
Request for Acceleration of Registration Statement on Form SF-3 (the “Registration Statement”)
Filed May 30, 2019
File Nos. 333-231819, 333-231819-01, and 333-231819-02
Ladies and Gentlemen:
According to Rule 461 under the Securities Act of 1933, as amended, Ford Credit Auto Lease Two LLC, CAB East LLC and CAB West LLC (collectively, the “Registrants”) request the acceleration of the effective date of the above-captioned Registration Statement, which was filed on May 30, 2019, such that the Registration Statement becomes effective at 4:30 p.m. on Friday, June 14, 2019 or as soon thereafter as practicable.
The Registrants acknowledge that (1) 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; (2) 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; and (3) the Registrants may not assert staff comments and the declaration of effectiveness of the Registration Statement as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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| Sincerely, | ||
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| FORD CREDIT AUTO LEASE TWO LLC | ||
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| By: | /s/ Nathan Herbert | |
| Name: | Nathan Herbert | |
| Title: | Assistant Secretary | |
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| CAB EAST LLC | ||
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| By: | /s/ Nathan Herbert | |
| Name: | Nathan Herbert | |
| Title: | Assistant Secretary | |
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| CAB WEST LLC | ||
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| By: | /s/ Nathan Herbert | |
| Name: | Nathan Herbert | |
| Title: | Assistant Secretary | |