April 13, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 First Street, NE
Mail Stop 3561
Washington, DC 20549
Attention: Ms. Katherine Hsu and Ms. Michelle Stasny
Division of Corporation Finance
100 First Street, NE
Mail Stop 3561
Washington, DC 20549
Attention: Ms. Katherine Hsu and Ms. Michelle Stasny
Re: | Verizon ABS II LLC |
Verizon Master Trust | |
Registration Statement on Form SF-3 | |
File Nos. 333-253034 and 333-253034-01 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Verizon ABS II LLC (the “Registrant”) hereby requests that the effective date for Registration Statement Nos. 333-253034 and 333-253034-01 (the “Registration Statement”) be accelerated to, and that such Registration Statement will be declared effective on, April 15, 2021, by 5:00 p.m. (EST), or as soon thereafter as practicable.
Please contact Reed Auerbach of Morgan, Lewis & Bockius LLP at 212-309-6200 when the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
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Very truly yours,
VERIZON ABS II LLC
By: /s/ Scott Krohn
Name: Scott Krohn
Title: President